Results 1 to 10 of about 794,239 (208)

Ghosting the Tax Authority: Fake Firms and Tax Fraud in Ecuador

American Economic Review Insights, 2023
An important but poorly understood form of firm tax evasion arises from “ghost firms”—fake firms that issue fraudulent receipts so that their clients can claim false deductions. We provide a unique window into this global phenomenon using transaction-level tax data from Ecuador. Five percent of firms use ghost invoices annually.
Dina Pomeranz
exaly   +3 more sources

The Power of Tax Authority and Tax Compliance: Does Tax Literacy Matter?

Jurnal Dinamika Akuntansi
Purpose: Our research aims to prove the influence of tax authority power (coercive and legitimate), tax morality, perception of fairness, and religiosity on tax compliance.
Indah Anisykurlillah, Junjung Sugiyat, Hasan Mukhibad   +2 more
doaj   +2 more sources

Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power [PDF]

PLoS ONE, 2015
Barbara Hartl, Eva Hofmann, Katharina Gangl   +2 more
exaly   +2 more sources

Problems of protecting the rights of taxpayers in the framework of examining the materials of a tax audit and making a decision by a tax authority [PDF]

SHS Web of Conferences, 2022
The subject of the study is the Russian Federation legislation, case law, as well as domestic and foreign doctrine, which allow us to establish the main problems of determining the concept of procedural norms’ materiality of breach when examining the ...
Zimulkin Maxim Igorevich
doaj   +1 more source

Determinants of tax attitude in small and medium enterprises: Evidence from Indonesia

Cogent Business & Management, 2023
This study investigates the extent to which tax literacy, power, and trust strengthen tax attitudes in Indonesian micro, small, and medium enterprises. To meet this objective, this study analyzes (1) the effect of tax literacy on trust and power, (2) the
Rosalita Rachma Agusti, Aulia Fuad Rahman   +1 more
doaj   +1 more source

ANALISIS SANKSI PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MODERASI PREFERENSI RISIKO

Jurnal Ilmiah Wahana Akuntansi, 2020
This research aims to determine the effect of tax penalties and tax authority services on taxpayer compliance of individual taxpayer by using risk preference as a moderating variable.
Nuramalia Hasanah, Mochamad Razief Aditya, Indah Mulyasari   +2 more
doaj   +1 more source

COMPLIANCE RISK MANAGEMENT IMPLEMENTATION IN DIRECTORATE GENERAL OF TAXATION REPUBLIC OF INDONESIA

Jurnal Riset Akuntansi Kontemporer, 2021
The vast amount of taxpayer and the limited resources in Indonesian Tax Authority (DJP) to monitor the taxpayer, require DJP to plan tax audit optimally. This study aim to analyze the effectifity of Compliance Risk Management (CRM) policy in DJP.
Tia Diamendia, Milla S Setyowati
doaj   +1 more source

Developing The Voluntary Taxpayer Compliance: The Scale of The Tax Authority’s Power, Trust and The Fairness of The Tax System

Indonesian Journal of Business and Entrepreneurship, 2020
This study aims to analyze the scale of the power of the tax authority, trust and the fairness of the tax system for the voluntary compliance of the individual taxpayers who have businesses.
Atik Djajanti
doaj   +1 more source

The effect of tax risk on audit report delay: Empirical evidence from Indonesia

Cogent Business & Management, 2023
Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach.
Eko Suwardi, Arfah Habib Saragih
doaj   +1 more source

Cooperative Tax Compliance — A Path to Fiscal Sustainability?

Transylvanian Review of Administrative Sciences, 2022
The idea of cooperative tax compliance promotes a partnership relationship between the tax authority and taxpayers, aiming to improve tax compliance.
Tatjana Stanimirović, Tina Sever
doaj   +1 more source