Results 21 to 30 of about 1,321,706 (294)

A study on tax compliance in tax amnesty policy

open access: yesJurnal 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

Gold Price Transmission and Tail Risk in a Frontier Commodity Market: Evidence from Vietnam

open access: yesRisks
Vietnam’s domestic gold price has persistently exceeded the world price by a wide margin, even as recent reforms have begun to relax the state’s historical monopoly over gold-bar production and imports.
Huong Thu Nguyen, Dung Quang Nguyen
doaj   +1 more source

KEPATUHAN WAJIB PAJAK MEMEDIASI DETERMINAN PENERIMAAN PAJAK PENGHASILAN

open access: yesJurnal 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

Self-Assessment System in Indonesian Taxation: Weakness or Strength?

open access: yesPublica, 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

E-commerce and tax compliance in Tanzania: an empirical analysis of Dar-es-Salaam city

open access: yesCogent Business & Management
Tax compliance in the e-commerce era has sparked global discussion, particularly regarding the determination of taxable income and the management of tax collections. Previous studies examined the main factors relating to e-commerce actors’ tax compliance,
Abbas Sanga, Lucas Mataba, Juda Msaki
doaj   +1 more source

A Socio-Economic Model of Sales Tax Compliance

open access: yesEconomies, 2020
Tax compliance is an issue that can be traced back to the introduction of taxes, which is the reason such compliance remains a significant topic in the current literature of academia and practice.
Ahmad Farhan Alshira’h   +4 more
doaj   +1 more source

Tax compliance in Tanzania : an analysis of law and policy affecting voluntary taxpayer compliance [PDF]

open access: yes, 2011
Includes abstract.Includes bibliographical references (p. 278-300).This study examines the problem of low level tax compliance in Tanzania. It proceeds from the premise that high level taxpayer compliance is essential to the success of the tax system ...
Ongwamuhana, Kibuta
core   +1 more source

Coercive Authority and Trust in Tax Authority in Influencing Voluntary Tax Compliance: A Study of Slippery Slope

open access: yesJournal 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

The Mediating Effect of Tax Fairness on the Relationship Between Knowledge, Complexity and Voluntary Tax Compliance

open access: yesAsian 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

Caregiver Perspectives on the Burden of Disease and Treatment in Uncontrolled Gout

open access: yesArthritis Care &Research, EarlyView.
Objective Uncontrolled gout (UG) refers to persistently elevated serum urate (SU) levels >6 mg/dL and ongoing gout symptoms despite use of urate‐lowering therapy (ULT). The objective of this study was to evaluate the burden associated with informal caregiving for individuals with UG.
Angelo Gaffo   +6 more
wiley   +1 more source

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