Results 1 to 10 of about 3,067 (167)
Measurement: Jurnal AkuntansiThis study aims to determine and analyse the effect of tax knowledge, tax services, tax sanctions, and taxpayer awareness on taxpayer compliance in paying land and building tax. The object of research is land and building taxpayers in the Special Region of Yogyakarta. The sample in this method uses purposive sampling.
Sapto Bayu Aji +2 more
exaly +2 more sources
E-Jurnal AkuntansiThe purpose of this reserach is to determine the effect of taxpayer awareness, taxpayer financial condition, PKB whitening, and BBNKB exemption on motor vehicle taxpayer compliance in Gianyar Regency. The method of determining the sample using accidental sampling. 100 samples was calculated using slovin formula.
Maria Mediatrix Ratna Sari +1 more
exaly +2 more sources
AKUNTANSI DEWANTARA, 2022 The outbreak of the Covid-19 virus has a negative impact on state tax revenue. MSMEs are the sector most affected by the pandemic by declining turnover and income. This study aims to analyze the effect of tax extensification and tax audits on income tax revenues of MSME actors in Semarang City during the Covid-19 pandemic. The research sample consisted
dhiah putri wulandari +1 more
openaire +2 more sources
Pengaruh kompleksitas pajak, pemeriksaan pajak dan sanksi pajak terhadap kepatuhan wajib pajak
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 2022 This research is meant to test and to find out some factors which is influence the taxpayer compliance. These factors which have been tested in this reaserch are tax complexity, tax audit and tax penalty as independent variables, while taxpayer compliance is the dependent variable.
Selin Primasari, Ai Hendrani
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Creative Accounting: Viewed from Risk and Sharia Compliance Perspective
Journal of Islamic Economic Laws, 2023 A company with a corporate form resulting from the industrial revolution raises a principal and agent relationship. The separation between the company's owner and the people who run the company makes accounting needs more crucial.
Muhammad Noor, S Sopian
doaj +1 more source
Determinan Penggelapan Pajak: Sudut Pandang Wajib Pajak Orang Pribadi
Jurnal Akuntansi: Kajian Ilmiah Akuntansi, 2023 Tujuan penelitian ini adalah untuk menganalis faktor-faktor yang memengaruhi wajib pajak orang pribadi untuk menggelapan pajak. Sampel penelitian ini adalah wajib pajak orang pribadi di Daerah Istimewa Yogyakarta.
Aliffina Tazkiyannida +1 more
doaj +1 more source
Jurnal Akuntansi, 2022 This study aims to determine role ambiguity and role conflict on independence commitment with internal auditor competence as a mediating variable and the level of religiosity as a moderating variable.
Agus Bandiyono, M. Bilal Al Ashri
doaj +1 more source
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi, 2023 Studi ini bertujuan untuk menguji pengaruh pemeriksaan pajak, surat teguran pajak, surat paksa pajak, dan jumlah wajib pajak terhadap penerimaan pajak pada Kantor Pelayanan Pajak Pratama Semarang Candisari Tahun 2015 - 2020. Wajib pajak PPh 21 badan pada tahun 2015 - 2020 merupakan populasi studi ini. Teknik sampling jenuh yang digunakan pada studi ini
Ika Rahmawati, Bestari Dwi Handayani
openaire +1 more source
PENGARUH KESADARAN PAJAK, SOSIALISASI PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK
JURNAL ECONOMINA, 2023 Penelitian sebelumnya atau terkait sangat penting dalam penelitian atau makalah akademis. Penelitian sebelumnya atau terkait membantu memperkuat teori dan fenomena hubungan atau pengaruh antar variable. Artikel ini mereviu faktor-faktor yang mempengaruhi kepatuhan wajib pajak, yaitu: kesadaran pajak, sosialisasi pajak dan sanksi pajak, suatu studi ...
Bunga Manggala Suci +2 more
openaire +1 more source
e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah, 2022 This study aims to determine the compliance of taxpayers with their obligations to pay taxes. The theoretical concepts tested are tax knowledge, tax awareness, and tax compliance rates. Data was collected through questionnaires on 100 small and medium-sized businesses in the printing and screen printing sector.
Fitrini Mansur +3 more
openaire +1 more source