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Journal of International Conference Proceedings, 2023 This study aims to analyze and provide empirical evidence of the effect of trust in government and perceptions of tax justice on tax compliance with job type as moderation at the Jayapura Primary Tax Service Office. The study's population consists of all
Ruland Tuhumena +2 more
semanticscholar +1 more source
Ultimaccounting Jurnal Ilmu Akuntansi, 2023 - The 2022 tax revenue target has indeed been met, even exceeding the target set by the ministry of finance. Realization of tax revenue reached IDR 2,034.5 trillion or 114% of the Presidential Decree 98/2022 target of IDR 1,784 trillion, growing 31.4 ...
Andreas Bambang Daryatno
semanticscholar +1 more source
Tax Evasion: System Justice, Distrust To Fiscus, And Love Of Money
Jurnal Akuntansi: Kajian Ilmiah Akuntansi, 2021 The research aims to determine system justice, distrust to fiscus and love of money towards tax evasion. The sample in the study are individual taxpayers in the area of the Ciawi Pratama Tax Office who are conducting taxation activities. The type of data
Listya Sugiyarti +2 more
doaj +1 more source
Fringe Benefits in Tax Law: Matching Principle and Tax Justice Perspective
Ilomata International Journal of Tax and Accounting, 2023 This study addresses a significant issue within Indonesia's income tax policy, focusing on the taxation of fringe benefits and non-monetary compensations. Fringe benefits, being non-monetary rewards granted to employees, have gained prominence in various
Heriantonius Silalahi, Budi Kurnia
semanticscholar +1 more source
Introduction: A Contemporary Guide to Tax Justice and Tax Fairness
Nordic Tax Journal, 2021 This is an introduction to the research papers that make out this Nordic Tax Journal special issue on inequality within the international tax regime. The special issue is an outcome of the discussions that took place at the (online) conference hosted by ...
Yvette Lind
semanticscholar +1 more source
Gender Discriminatory Taxes, Fairness Perception, and Labor Supply [PDF]
, 2020 In this paper, we examine the gender specific impact of discriminatory taxation on fairness perception and individual labor supply decisions. Using the controlled environment of an experimental laboratory, we manipulate both distributional as well as ...
Hundsdoerfer, Jochen, Matthaei, Eva
core +1 more source
Tax uniformity as a requirement of justice [PDF]
, 2020 Barbara Fried takes the view that uniform taxation-that is, a single rate applicable to all income levels-cannot be defended on any grounds of justice. She goes further by saying that, of all possible rate structures, it might be "the hardest one"?
Delmotte, Charles
core +1 more source
REPEATED TAX AMNESTY DECONSTRUCTION IN FULFILLING JUSTICE ACCORDING TO ACCOUNTING
Jurnal Akuntansi Kontemporer, 2023 Research Purposes. This study aims to explain the process of deconstructing justice in the recurring tax amnesty policy as economic events that are recorded and reported using accounting so that justice according to accounting is accommodated in it ...
Bornok Situmorang +1 more
doaj +1 more source
Determinants of tax compliance: a study on individual taxpayers in Indonesia
Entrepreneurship and Sustainability Issues, 2020 This study aims to analyze the effect of tax knowledge, tax complexity, and tax justice on taxpayers’ trust and tax compliance as well as the differences in tax compliance levels in South Sumatra.
Musthafa Kemal Nasution +4 more
doaj +1 more source
The Tax Dispute Settlement According To Justice And Court System In Indonesia
Nurani Hukum, 2020 This research is motivated by an inconsistency in the regulation of the existence of tax justice in the Indonesian justice system, where the tax court is an appeal court against a decision in the field of tax dispute. A taxpayer who objects to the amount
Rustian Mushawirya
doaj +1 more source