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
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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
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Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study
Jurnal Akuntansi dan Keuangan, 2019 The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples.
I Nyoman Putra Yasa +1 more
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Impact of Taxpayer Compliance on Revenue Collection: A Case of Mbeya City, Tanzania [PDF]
International Journal of Management, Accounting and EconomicsThe research aims to investigate the effect of taxpayer compliance on revenue collection using Mbeya City as a case study. Examine the degree of compliance, the variables influencing taxpayer compliance, and the relationship between taxpayer compliance ...
Beny Mwenda, Lewis Charles
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Procedural aspect of cooperation of public authorities in issuing tax decisions
Prawo Budżetowe Państwa i Samorządu, 2020 The article is focused on cooperation of public authorities when they are issuing tax decisions in the light of Article 209 of the Tax Ordinance Act.
Ireneusz Nowak
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The Impact of Perceived Ethical work climate on Proactive Behavior The Mediating Role of Psychological Empowerment "An Empirical Study" [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2023 This research aims at examining the direct and indirect impact of Perceived ethical work climate on proactive behavior at Egyptian Tax Authority in Gharbia Governorate .
أية حسين السيد أبو جبل أبو جبل +2 more
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Impact of Taxes on Economic Growth in Tanzania [PDF]
International Journal of Management, Accounting and EconomicsThe purpose of the research was to ascertain how taxes affected Tanzania's economic growth. specifically looked at how Tanzania's economic development was impacted by import taxes, value-added taxes, and corporate income taxes.
Nshunju Martin, Beny Mwenda
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YADNYA SEBAGAI PEMAKNAAN LAIN ATAS NILAI WAJAR HARTA AMNESTI PAJAK [PDF]
Jurnal Akuntansi Multiparadigma, 2017 : Yadnya is as a New Meaning of Fair Value on Tax Amnesty Asset. This study aims to offer a new meaning of fair value of tax amnesty assets disclosed. Fair value of assets is as a symbol “authority” government.
I Nyoman Darmayasa
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Determinants of Efficiency of Tax’s Collection in Oman
JABE (Journal of Accounting and Business Education), 2022 This study examines the relationship between determinants of tax efficiency (tax awareness, electronic procedures and auditing procedures) and efficiency of tax collection in Oman.
Yousuf Nasser Amur Alsarmi +1 more
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The head of the tax office as a tax authority. Analysis of legal and tax regulations
Journal of Modern ScienceThe head of the tax office as a tax authority. Analysis of legal and tax regulations. The Tax Ordinance and other tax acts do not contain a definition of a tax authority. Article 13 of the Tax Ordinance Act lists only these authorities.
Małgorzata Chołdyńska, Piotr Waszak
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