Pengaruh Persepsi Pelaksanaan Sensus Pajak Nasional, Pengetahuan dan Pemahaman Peraturan Perpajakan, dan Kesadaran Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi (Wpop) pada Kpp Pratama Pekanbaru Senapelan [PDF]
The research was conducted to determine the effect of Perception of national tax census, knowledge and understanding of taxation laws, tax awareness, with taxpayers compliance personal.
Basri, Y. M. (Yesi) +2 more
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Understanding the relationship between tax knowledge and compliance under the self-assessment system
Purpose: This study aims to examine the impact of tax knowledge, taxpayer awareness, and the self- assessment system on individual taxpayer compliance, as well as to assess the moderating role of the self- assessment system in the relationship between ...
Mutia Arifah Zahra, Dahlia Tri Anggraini
doaj +1 more source
Impact of tax discrimination, tax knowledge, and sanctions on tax Evasion perception
Purpose – The purpose of this study is to analyze effect of tax discrimination, tax knowledge, tax sanctions and taxpayer ethics on perception of tax evasion. It seeks to discover is how these factors affect the behavior and compliance of Indonesian taxpayers.Design/methodology/approach – Tax discrimination, tax knowledge, tax sanctions, taxpayer ...
Putri Indah Wahyuni +2 more
openaire +1 more source
Tax professionals’ views on continuing professional development (CPD) programs in Malaysia [PDF]
This article reports on a study examining continuing professional development (CPD) programs for tax professionals.The aim of the study is to identify the important source of knowledge and the process of acquiring knowledge through CPD programs.Using a ...
A.R., Rusniza +3 more
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THE EFFECT OF TAX KNOWLEDGE, TAX SANCTIONS, E-FILING ON TAX COMPLIANCE
The purpose of this study was to determine the level of tax compliance as influenced by tax knowledge, tax sanctions, and e-filing. The population used in this study were relatives and office colleagues of researchers. The sample taken was 115 respondents. The sample selection used convenience sampling and simple random sampling methods. In this study,
Jeanne Yemima Wibowo, Yanti Yanti
openaire +1 more source
Knowledge Capital, Intangible Assets, and Leverage: Evidence from U.S. Agricultural Biotechnology Firms [PDF]
Agricultural biotechnology firms are high technology companies. Firms in general, and high technology firms in particular, are a set of both assets in place and growth opportunities.
Moss, Leeann E., Sporleder, Thomas L.
core +1 more source
ВИКОРИСТАННЯ СПЕЦІАЛЬНИХ ЕКОНОМІЧНИХ ЗНАНЬ У ФУНКЦІОНАЛЬНІЙ СПРЯМОВАНОСТІ ПІДРОЗДІЛІВ ОПЕРАТИВНО-РОЗШУКОВОЇ ДІЯЛЬНОСТІ ПОДАТКОВОЇ МІЛІЦІЇ УКРАЇНИ [PDF]
Обґрунтовано основні заходи використання спеціальних економічних знань у функціональній спрямованості працівників підрозділів оперативно-розшукової діяльності податкової міліції України.
Федчишина, В.В.
core +1 more source
Income taxes and the probability to become self-employed: The case of Sweden [PDF]
It is widely recognized that entrepreneurial activity plays an important role in promoting new product innovation, discovering new markets, and replacing inefficient incumbents in a process called “creative destruction”, all of which enhance economic ...
Hansson, Åsa
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PENGARUH PENGETAHUAN UMUM, TINGKAT EKONOMI, DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN PBB MASYARAKAT DESA DAN KOTA DENGAN VARIABEL MODERATING SIKAP PETUGAS DESA/KELURAHAN (Studi Kasus Pada Kabupaten Kendal) [PDF]
This study is conducted to determine the factors that may affect the Land and Building Tax Compliance in Kendal and to compare the taxpayer's Tax Compliance Urban and Rural.
ISGIYARTA, Jaka +1 more
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FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPANSELF ASSESMENT SYSTEM (Survey Pada Wajib Pajak Orang Pribadi di Kota Semarang) [PDF]
Indonesia appliesSelf Assessment System for its tax collection system. This success depends on parties whether the fiscus or tax payers. This research aims to test factors influenced the application of Self Assessment System.
HAQ, Maulana Syaiful, MUID, Dul
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