Results 21 to 30 of about 663,401 (208)
Tax Law Enforcement in Strengthening Tax Compliance Behavior of Individual Taxpayers
Jurnal Akuntansi, 2020 The main problem of taxation in Indonesia still revolves around the tax compliance level, which is low, the problem of tax compliance is a classic problem faced by almost all countries. Departing from the general taxation problem, this study specifically
Edrick. P. Putra, Heru Tjaraka
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Jurnal Akuntansi dan Keuangan, 2022 This study develops a framework based on the Theory of Planned Behavior and focuses on perceived behavioral control. The Theory of Planned Behavior is extended in this research by proposing that tax policy and financial access are predictors of ...
Priandhita Sukowidyanti Asmoro +2 more
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Models of tax relations: improving the tax culture and discipline of taxpayers in the interests of sustainable development [PDF]
E3S Web of Conferences, 2020 Modern globalization and global integration increase the importance of social processes in the economy, while the human factor plays a significant role in all spheres. Sustainable development in general and certain areas of life, including tax relations,
Korostelkina Irina +3 more
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Tax governance in compliance: The role of motivational postures and behavioral intentions [PDF]
Problems and Perspectives in ManagementGovernments are working toward cultivating a culture of tax compliance, recognizing that taxpayers exhibit diverse motivations for fulfilling their tax obligations, resulting in varying levels of reported tax compliance.
Lidija Hauptman +2 more
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Journal of Legal Studies, 2019 International double taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a
Dumiter Florin +2 more
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Eesti Majanduspoliitilised Väitlused, 2010 .The individual willingness of a person to pay taxes is the result of the complex behavior of the person affected by various factors. The research object of this article is the individual willingness of the members of the Estonian society to pay taxes ...
Kerly Lillemets
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Profit: Jurnal Administrasi Bisnis, 2019 Tax compliance behavior is a real action taken by taxpayers to calculate, deposit, and report taxes. The level of tax compliance in Indonesia is still low. This is evidenced by the data from the OECD and the directorate general of tax performance reports.
Dessanti Putri Sekti Ari
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The Effect of Motivation, Tax System Complexity, and Financial Conditions on Taxpayer Compliance
Journal of Economics, Business & Accountancy Ventura, 2021 This study was conducted to determine the factors that influence the behavior of taxpayer compliance through tax planning, both internal and external factors.
Firna Muflihani +2 more
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Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study
SAGE Open, 2023 This study explores how different factors affect tax compliance behavior among Romanian individual taxpayers. By unpacking tax compliance into nine drivers—tax system fairness, trust in government and tax authorities, efficiency, and transparency of ...
Vanina Adoriana Trifan +3 more
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Analisis Perilaku Kepatuhan Pajak Merchant-Merchant yang Ada di Tokopedia
Perspektif: Jurnal Ilmu-ilmu Sosial, 2021 This research was carried out to research the tax compiance behavior of merchants in Tokopedia. This research was analyzed using Structural Equation Modeling (SEM) with the LISREL program.
Ita Andryani, Ning Rahayu
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