Results 11 to 20 of about 16,531 (211)
Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2022 Transfer pricing aggressiveness is influenced by various factors, including the complexity of operations, foreign direct investment, and tax haven utilization.
Febriyadi Tri Hadmoko, Ferry Irawan
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Journal of Accounting and Finance in Emerging Economies, 2015 Background: Mobile filing (m-filing) of tax returns through smartphones is one of the approaches to electronic tax filing. While electronic tax filing was introduced in 2006 in Malaysia, m-filing was only introduced into Malaysian tax system in 2012 ...
Abdulsalam Mas’ud +2 more
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The role of religiosity on the relationship between task complexity, experience and audit judgement
Journal of Islamic Accounting and Finance Research, 2021 Purpose - The purpose of the study is to examine the effect of task complexity and experience on audit judgment with religiosity as moderator on the auditors of the Inspectorate of Semarang Regency and Salatiga City.
Intan Bunga Pertiwi, Taufikur Rahman
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Economies, 2022 Digitalization has intensified globalization and economic interactivity between countries both developed and developing, increasing the complexity and lack of transparency in economic activities.
Favourate Y. Mpofu
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Tax Knowledge, Tax Complexity and Tax Compliance in South Africa
Finance, Accounting and Business Analysis, 2023 Purpose: the key objective of this study is to investigate the influence of tax knowledge and tax complexity on tax compliance in South Africa. Design: the data collection process involved self-structured questionnaires targeted at South African ...
Baneng Naape
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Malaysian Management Journal, 2020 This study examined the influence of economic and , psychological factors, as well as the moderating role of perceived service orientation on the tax compliance of Nigerian SMEs owners / managers.
Augustine Ayuba +2 more
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Tax complexity and corruption: An analysis of Latin American countries [PDF]
Revista Contabilidade & FinançasThe objective of this article was to identify the relationship between tax complexity and corruption in Latin American countries. The relationship between tax complexity and corruption has been demonstrated in previous studies.
Bernardo Fernandes Lott Primola +3 more
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Self-Assessment System in Indonesian Taxation: Weakness or Strength?
Publica, 2022 This study describes the challenges of compliance in the formation of tax morality. This study examines the literature on self-assessment and tax compliance.
Muhammad Ilman Iriawan Fitdra +1 more
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THE CIVIC DUTY TO PAY TAXES AND THE FAIR-SHARE CALCULATION [PDF]
Analiza i Egzystencja, 2013 In its 2009 Taxpayer Attitude Survey, the U.S. IRS Oversight Board asked taxpayers: “Is it every American’s civic duty to pay their fair share of taxes?” Respondents strongly believe it is, with 70 percent claiming they “completely agree” and 25 percent ...
Donald Morris
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Jurnal Akuntansi Kontemporer, 2019 Improving taxpayer compliance is a very important key in order to increase state revenues from the tax sector. This study aims to examine the variables of the com-plexity of tax regulations, service quality, taxation sanctions and tax audit on indi ...
Wiyarni Wiyarni +2 more
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