Results 11 to 20 of about 219,997 (73)

A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries

Financial Innovation, 2022
The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which influence taxpayers’ compliance attitudes.
L. Batrancea, A. Nichita, Ruggero De Agostini, Fabricio Batista Narcizo, Denis Forte, Samuel de Paiva Neves Mamede, Ana Maria Roux-Cesar, B. Nedev, L. Vítek, József Pántya, Aidin Salamzadeh, Eleanya Nduka, J. Kudła, Mateusz Kopyt, L. Pacheco, I. Maldonado, N. Isaga, Serkan Benk, T. Budak   +18 more
semanticscholar   +1 more source

Taxpayer Compliance Determinants: Perspective of Theory of Planned Behavior and Theory of Attribution

International Journal of Business and Applied Social Science, 2022
Tax compliance is an issue that needs to be resolved by the government to ensure an increase in revenue, so it must develop taxpayer attitudes and awareness towards tax compliance.
M. A. Adhikara, Maslichah Maslichah, Nur Diana, M. Basyir   +3 more
semanticscholar   +1 more source

The Influence of Nationalism's Attitude and Tax Morals on Taxpayer Compliance through Tax Awareness

Journal of Accounting Business and Finance Research, 2022
The purpose of this study was to examine the direct effect of nationalism and tax morale on tax awareness. As well as testing the effect of the two independent variables on taxpayer compliance through tax awareness.
Sihar Tambun, Ani Haryati
semanticscholar   +1 more source

The Effect Of E-Filing Implementation, Tax Socialization, Taxpayer Awareness, And Tax Sanctions On Compliance Individual Taxpayer

Journal of Tourism Economics and Policy, 2022
This study aims to determine the effect of the implementation of e-Filing, tax socialization, taxpayer awareness and tax sanctions partially and simultaneously on individual taxpayer compliance.
Istri Agung Lita, Apriliana Dewi, Gede Wisnu Permana, Gusti Agung Prama Yoga, Putu Gede Angga Mahaputra Permana   +4 more
semanticscholar   +1 more source

Analysis of Gradient Vanishing of RNNs and Performance Comparison

Inf., 2021
A recurrent neural network (RNN) combines variable-length input data with a hidden state that depends on previous time steps to generate output data. RNNs have been widely used in time-series data analysis, and various RNN algorithms have been proposed ...
S. Noh
semanticscholar   +1 more source

The Effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance with the Voluntary Disclosure Program

Adpebi International Journal of Multidisciplinary Sciences, 2022
This study aims to examine the effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance in the Voluntary Disclosure Program.The population in this study were all taxpayers registered at KPP Senapelan Pekanbaru.
A. Prihastuti, Dodi Agusra, Deviana Sofyan, Saipul Al Sukri   +3 more
semanticscholar   +1 more source

Taxpayer Perceptions of Tax Awareness, Tax Education, and Tax Complexity among Small and Medium Enterprises in Malaysia: A Quadrant Analysis Approach

Universal Journal of Accounting and Finance, 2022
The government’s continuous support in ensuring the resilience and development of the small and medium enterprises (SMEs) amidst the COVID-19 pandemic is not open to question, especially considering the huge allocation of funds to SMEs as incentives for ...
N. Hamid, I. Ismail, N. Yunus, Muhammad Nizam Bin Jali, Anwary Syuhaily Rosly   +4 more
semanticscholar   +1 more source

Tax obsessions: Taxpayer registration and the “informal sector” in sub‐Saharan Africa

Development Policy Review, 2022
Summary Motivation There are three puzzling features of sub‐Saharan African tax systems: tax administrations maintain records on vast numbers of small enterprises that actually provide no revenue; they continually invest resources into registering even ...
M. Moore
semanticscholar   +1 more source

THE EFFECT OF TAXPAYER UNDERSTANDING AND USE OF E-FILING ON TAXPAYER COMPLIANCE WITH TAX VOLUNTEER AS MODERATING VARIABLE

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI DAN KEUANGAN PUBLIK, 2022
The tax revenue that has not reached the target is due to the low level of taxpayer compliance. One of the efforts of the Directorate General of Taxes to improve taxpayer compliance is by implementing an e-filing system and assisted by the Tax Volunteer ...
N. S. Hardika, I. K. J. Askara, I. M. Wijana   +2 more
semanticscholar   +1 more source

Handling Vanishing Gradient Problem Using Artificial Derivative

IEEE Access, 2021
Sigmoid function and ReLU are commonly used activation functions in neural networks (NN). However, sigmoid function is vulnerable to the vanishing gradient problem, while ReLU has a special vanishing gradient problem that is called dying ReLU problem ...
Zheng Hu, Jiaojiao Zhang, Yun Ge
semanticscholar   +1 more source