Results 1 to 10 of about 219,962 (44)

THE ROLE OF TAX FAIRNESS AND TAXPAYER TRUST IN BUILDING VOLUNTARY COMPLIANCE IN MSME TAXPAYERS

open access: yesInternational Journal of Business Society, 2023
The aim of this study is to explain the role of tax fairness (procedural and distributive) and taxpayer trust (cognitive) in building voluntary compliance of micro, small, and medium enterprises (MSMEs) taxpayers in Malang Raya, Indonesia.

semanticscholar   +1 more source

Managing taxpayer compliance: Reflections on the drivers of willingness to pay taxes in times of crisis

open access: yesCogent Business & Management, 2023
Throughout the COVID-19 pandemic, the Indonesian government has taken proactive measures to meet the needs of COVID-19 survivors by allocating substantial funds, primarily sourced from tax contributions, to support healthcare and social welfare.
Ismail Khozen, M. Setyowati
semanticscholar   +1 more source

On the vanishing of Love numbers for Kerr black holes [PDF]

open access: yesJournal of High Energy Physics, 2021
It was shown recently that the static tidal response coefficients, called Love numbers, vanish identically for Kerr black holes in four dimensions. In this work, we confirm this result and extend it to the case of spin-0 and spin-1 perturbations.
Panagiotis Charalambous   +2 more
semanticscholar   +1 more source

The effects of e-government, e-billing and e-filing on taxpayer compliance: A case of taxpayers in Indonesia

open access: yesInternational Journal of Data and Network Science, 2023
The purpose of this study is to analyze the effects of the application of e-government, e-billing and e-SPT on taxpayer compliance. This type of research is quantitative research.
Ali Rokhman   +5 more
semanticscholar   +1 more source

The role of tax socialization in tax digitalization and taxpayer awareness on individual taxpayer compliance

open access: yesJournal of Applied Sciences in Accounting, Finance, and Tax, 2023
This study aims to assess the impact of tax digitalization and taxpayer awareness on the compliance of individual taxpayers, with tax socialization serving as a moderating factor.
Made Inatamayu Ardika   +2 more
semanticscholar   +1 more source

TAXPAYER COMPLIANCE: TAXPAYER BEHAVIOR ANALYSIS AND TAX AWARENESS AS A MEDIATING IN INDONESIA

open access: yesJurnal Bisnis dan Akuntansi, 2023
The purpose of this research is to provide empirical evidence regarding the mediating effect of tax awareness on relation between tax knowledge and taxpayer compliance.
Yulius Kurnia Susanto, Isabella Fiorita
semanticscholar   +1 more source

The effect of the awareness of taxpayer and tax socialization on taxpayer compliance for motor vehicles

open access: yesInternational Journal of Financial Accounting and Management, 2023
Purpose: This study aimed to determine whether taxpayer awareness and tax socialization affect taxpayer compliance at the SAMSAT Office of Cianjur Regency.
Rizky Mochammad Ramdhan, A. Rachman
semanticscholar   +1 more source

Gradually Vanishing Bridge for Adversarial Domain Adaptation [PDF]

open access: yesComputer Vision and Pattern Recognition, 2020
In unsupervised domain adaptation, rich domain-specific characteristics bring great challenge to learn domain-invariant representations. However, domain discrepancy is considered to be directly minimized in existing solutions, which is difficult to ...
Shuhao Cui   +5 more
semanticscholar   +1 more source

Improving Tax Audit Efficiency Using Machine Learning: The Role of Taxpayer’s Network Data in Fraud Detection

open access: yesApplied Artificial Intelligence, 2022
Using the universe of Armenian business tax payers operating under a standard tax regime, we develop a fraud prediction model based on machine learning tools, with gradient boosting as the primary choice.
V. Baghdasaryan   +3 more
semanticscholar   +1 more source

Determination of Individual Taxpayer Compliance in Indonesia: A Case Study

open access: yesJournal of Eastern European and Central Asian Research, 2022
A citizen is required to comply with this obligation to pay taxes following the provisions of a country's applicable legislation. This study aims to test the impact of tax knowledge, modernize tax administration and taxpayer awareness, and determine ...
Sri Dewi Anggadini   +3 more
semanticscholar   +1 more source

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