Results 21 to 30 of about 473,131 (302)
Governance quality and tax morale and compliance in Zimbabwe’s informal sector
Cogent Business & Management, 2020 Tax morale was found in literature to shape tax compliance behaviour and to be significantly correlated with strategies of tax effort across countries. In addition views regarding the quality of institutions, the cost-benefit analysis on the use of tax ...
Favourate Y. Sebele-Mpofu
doaj +1 more source
Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria [PDF]
Public and Municipal Finance, 2023 Developing countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals.
Tajudeen John Ayoola +4 more
doaj +1 more source
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
doaj +1 more source
A study on tax compliance in tax amnesty policy
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 2022 The Indonesian Government implemented the tax amnesty policy in 2016 with several objectives, among others, to achieve tax revenue targets in the short-term, while in the long term it is to improve tax compliance, especially for the wealthier Indonesian
Bambang Juanda +3 more
doaj +1 more source
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
doaj +1 more source
Journal of Accounting and Investment, 2019 The improvement of tax compliance in Indonesia has not resulted in increase of tax ratio of the same year. From this perspective, the researchers conducted a study on voluntary tax compliance using theory of slippery slope.
Uswatun Khasanah +2 more
doaj +1 more source
Asian Journal of Accounting Perspectives, 2016 This study aims to examine the mediating role of tax fairness on the relationship between tax knowledge, tax complexity, and voluntary tax compliance. Based on 200 samples of taxpayers, it is found that tax knowledge increases tax fairness perceptions ...
Anna Azriati Che Azmi +3 more
doaj +5 more sources
KEPATUHAN WAJIB PAJAK MEMEDIASI DETERMINAN PENERIMAAN PAJAK PENGHASILAN
Jurnal Akuntansi, 2017 This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the ...
Rachmawati Meita Oktaviani +2 more
doaj +1 more source
Impact of Positive Lifestyle Behaviors on Direct Health Care Cost Savings for Low Back Pain
Arthritis Care &Research, EarlyView.Objective This study aimed to investigate the relationship between a previously purpose‐developed lifestyle behavior scale and health care cost savings related to low back pain (LBP). Methods This longitudinal study used data from the Australian Twin Back (AUTBACK) study. LBP and lifestyle behavior measures were collected at baseline. Physical activity
Ye Tian +8 more
wiley +1 more source
Empirical Analysis on the Elements of a Good Tax System and Tax Compliance in Nigeria
Accounting Analysis JournalPurpose : The study evaluates the relationship between the elements perceptions of a good tax system – simplicity and fairness – and tax compliance. Method : The survey was conducted using Cochran’s sampling technique with 384 respondents, drawn from ...
Adeyemi Samuel Sopekan +3 more
doaj +1 more source