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Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View [PDF]
Procedia, Social and Behavioral Sciences, 2014 AbstractThis study examines taxpayers’ views on their level of tax knowledge and perceived complexity of the income tax system. Further, the study attempts to delve in the underlying reasons for non-compliance. Data was gathered through telephone interviews with thirty participants, and analysed using thematic analysis.
Natrah Saad
exaly +3 more sources
Tax knowledge and tax perception by students at the University of Szczecin [PDF]
Zeszyty Teoretyczne Rachunkowości, 2023 Purpose: The aim of the study is to evaluate the level of tax knowledge and analyze the perception of taxes by students at the University of Szczecin. To achieve the goal, the sources of this knowledge and the respondents approach to tax avoidance are ...
Dariusz Pauch
doaj +2 more sources
Why is Tax Knowledge and Tax Understanding Important? [PDF]
Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2019 Micro, small, and medium (MSMEs) business play a crucial role in the economy of Indonesia. Unfortunately, there is low-income tax receipt from MSME sectors.
Jeni Susyanti, Noor Shodiq Askandar
doaj +2 more sources
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
doaj +2 more sources
The market for corporate tax knowledge [PDF]
Critical Perspectives on Accounting, 2011 A growing international literature advocates the importance of trust and co-operation in tax administration compared to the more traditional ‘adversarial’ approach. Yet, the global financial crisis has led to renewed interest in corporate tax planning and ‘unacceptable’ tax avoidance with a focus on the role of intermediaries such as accounting firms ...
Kevin Holland, John Hasseldine
exaly +3 more sources
Peranan Pengetahuan Pajak dan Kesadaran Pajak bagi Kepatuhan Pajak Pelaku Usaha E-Commerce [PDF]
Jurnal Manajemen Dan Kewirausahaan, 2021 Research to examine the role of tax knowledge and tax awareness for tax compliance by e-commerce entrepreneurs. The sample is 50 e-commerce entrepreneurs, obtained by a simple random sample technique.
Olivia Afrinadea Chanita +1 more
doaj +1 more source
The knowledge economy and taxes on the rich [PDF]
Journal of European Public Policy, 2021 What drives taxes on the rich? In this article, we claim that the existing empirical literature on taxing the rich suffers from two key shortcomings: 1) It pays too little attention to the major structural and technological changes that have taken place in advanced capitalist economies since the 1970s; and 2) it lacks consensus on how to measure taxes ...
David Hope, Julian Limberg
openaire +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2022 The purpose of this study was to determine whether tax knowledge, taxpayer awareness, tax socialization, and e-filling affect taxpayer compliance. This research is a quantitative research that uses primary data by distributing questionnaires to every ...
Suyatmin Waskito Adi +2 more
doaj +1 more source
The Indonesian Journal of Accounting Research, 2022 This study aims to analyze the factors that influence personal tax compliance in paying the income tax from online sales of MSME, namely tax policy, tax knowledge, tax sanctions, and tax incentives.
Eko Lasmono, Dekar Urumsah
doaj +1 more source
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 This study aims to determine the effect of the self-assessment system, knowledge of taxation, and tax sanctions on individual taxpayer compliance at the Pratama Bandung Cibeunying Tax Service Office.
Yana Hendayana +1 more
doaj +1 more source