Results 1 to 10 of about 1,369,463 (299)

PERANAN ETIKA, PEMERIKSAAN, DAN DENDA PAJAK UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Jurnal Akuntansi dan Keuangan Indonesia, 2012
This study aims to examine the determinants of compliance of Indonesian tax payers i.e. tax audit, fine and ethical variables. This study proposes a hypothesis that tax compliance is not only affected by deterrence factors such as tax audit and tax fine ...
Nur Cahyonowati, Dwi Ratmono, Faisal Faisal   +2 more
doaj   +1 more source

Tax Compliance Costs of Bumiputera Small and Medium Enterprises in Northern Malaysia

International Journal of Management Studies, 2008
This paper explores and measures the level of tax compliance costs among Bumiputera small and medium enterprises in the Northern Region of Malaysia for the year of assessment 2003.
Hafizah Abdul Mansor, Mustafa Mohd Hanefah   +1 more
doaj  

Factors Affecting the Performance of Tax Authorities with Tax Compliance as a Moderating Variable: An Empirical Study on Small and Medium Enterprises in West Jakarta

Jurnal Ilmiah Akuntansi
Achieving tax revenue targets is a significant concern for the government. A lack of taxpayer knowledge about their tax obligations, coupled with frequently changing and complex tax regulations, leads to taxpayer negligence and non-compliance ...
Waluyo Waluyo
doaj   +1 more source

The Mediating Role of Tax Compliance in the Relationship Between Carbon Tax and Environmental Performance: A Public Sector Study

The Indonesian Accounting Review
This study examines the mediating role of tax compliance in the relationship between carbon tax and environmental performance in the public sector of Indonesia.
Nedi Hendri, Fajar Gustiawaty Dewi, Khairudin Khairudin   +2 more
doaj   +1 more source

Determinants of Tax Compliance Behavior: A Case Study in Ethiopia

SAGE Open
Policymakers and tax authorities in developing countries face challenges in comprehending the determinants of tax-compliance behavior. This study employs empirical investigation to explore the factors that influence taxpayers’ voluntary and enforced tax ...
Mohammed Adem, Tahir Desta, Bizuneh Girma   +2 more
doaj   +1 more source

National pride and tax compliance: A laboratory experiment using a physiological marker. [PDF]

PLoS One, 2023
Macintyre A, Chan HF, Schaffner M, Torgler B.   +3 more
europepmc   +1 more source

Proposal of a guide for the interpretation, simplification of the regulatory process and good tax compliance, case of digital taxpayers, influencers. [PDF]

PLoS One, 2023
Mamani Monrroy KY, Moreno-Leyva NR, Santander K, Salinas SE, Sánchez-Garcés J.   +4 more
europepmc   +1 more source

The economic crisis during the COVID-19 pandemic has a negative effect on tax compliance: Results from a scenario study in Austria. [PDF]

J Econ Psychol, 2022
Hartmann AJ, Gangl K, Kasper M, Kirchler E, Kocher MG, Mueller M, Sonntag A.   +6 more
europepmc   +1 more source

The Information Technology Effect, Quality Service, and Tax Sanctions on PBB Tax Compliance

Indonesian Journal of Islamic Economics and Finance
This study examines the impact of tax information technology services and tax sanctions on property taxpayers' (UN) compliance in Surabaya. Using multiple linear regression, the research finds that tax information technology, service quality, and ...
Siti Miftachul Jannah, Anang Kistyanto, Andre Dwijanto Witjaksono   +2 more
doaj   +1 more source

KEPERCAYAAN TERHADAP OTORITAS PAJAK SEBAGAI PEMODERASI PENGARUH DETERRENCE FACTORS TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI

Jurnal Akuntansi Indonesia, 2013
This study examines the role of trust to moderate the relationship between deterrence factors and taxpayer compliance behavior. Their compalince on tax regulation is hypothesized to be determined by three factors i.e. tax audit, tax fine and trust in tax
Dwi Ratmono, Nur Cahyonowati
doaj   +1 more source