Akuntansi Dewantara, 2017 This study aims to examine the influence of tax knowledge, firmness of tax sanctions, and tax amnesty against about obedience to taxpayer. This study focus on taxpayers every people who were in district of Bantul to know: (1) Influence of knowledge about
Nurulita Rahayu
doaj +1 more source
Analisis Perbedaan Tingkat Pemahaman Wajib Pajak Badan dan Fiskus terhadap Pengetahuan Umum Perpajakan, Akuntansi Pajak, Perencanaan dan Penggelapan Pajak di Kpp Madya Batam [PDF]
, 2015 This study analyzes the level of understanding of the corporate taxpayer and the tax authorities on tax planning and tax evasion in the city of Batam. This study aims to determine how well the level of understanding of the corporate taxpayer and the tax ...
Agusti, R. (Restu) +2 more
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Effects of differential taxation on factor accumulation and growth [PDF]
In this paper we try to analyze the role of fiscal policy in fostering a higher participation of the different production factors in the human capital production sector in the long-run. Introducing a tax on physical capital and differentiating both a tax
Maria Carme Riera i Prunera +2 more
core +1 more source
Cogent Business & ManagementThis study investigates the moderating role of political party affiliation in the relationship between tax knowledge, service quality, and tax compliance.
George Nyantakyi +5 more
doaj +1 more source
Pengaruh Pemeriksaan Pajak, Pengenaan Sanksi Pajak Dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UKM Yang Terdaftar Di KPP Pratama Karanganyar [PDF]
, 2014 The purpose of this study is to know whether tax audit, tax sanction and tax knowledge have a significant impact on SME’s tax payer’s compliance either partially or simultaneously. Data were obtained from questionnaires completed by respondents listed in
, Drs. M. Abdul Aris, M.Si +1 more
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Introducing Tax Education in Non-Accounting Curriculum in Higher Education: Survey Evidence [PDF]
, 2009 This study aims i) to assess the quest for tax education among working adults that pursuing off-campus non-accounting program, ii) to analyze the level of tax knowledge among the working adults, iii) to elicit the relevant tax topics to be taught should ...
Amrizah K. +14 more
core +2 more sources
The Spread of Economic Theology: the Flat Tax in Romania [PDF]
This paper is a case study that traces the spread of the flat tax, and analyzes the conditions that are necessary for its adoption. Of most concern are the early adopters, and since by definition there are only a few, empirical cases must be compared to ...
Anthony J. Evans
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Pengaruh Gender, Pemahaman Perpajakan dan Religiusitas terhadap Persepsi Penggelapan Pajak [PDF]
, 2016 This study aimed to determine the influence of gender, tax knowledge, and religiusity to the perception of tax evasion. Independent variables used in this study are gender, tax knowledge, and religiusity, while the dependent variable in this study is the
Agusti, R. (Restu) +2 more
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How Effective are Fiscal Incentives for R&D? A New Review of the Evidence [PDF]
This paper surveys the econometric evidence on the effectiveness of fiscal incentives for R&D. We describe the effects of tax systems in OECD countries on the user cost of R&D - the current position, changes over time and across different firms in ...
Bronwyn H. Hall, John van Reenen
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Pengaruh Pelaksanaan Sensus Pajak Nasional, Kualitas Pelayanan dan Pengetahuan Pajak terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi di Kpp Pratama Batu) [PDF]
, 2014 National Tax Census is implemented to improve the obedience of taxpayers. The expected goals of National Tax Census include improving tax bases, increasing the obedience to submit Tax Annual Report, improving tax revenue, updating database, and ...
Mareta, E. (Emielia)
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