Metode si proceduri pentru efectuarea inspectiei fiscale [PDF]
The general process of knowing the phenomenon, processes and activities, no matter in what field of activity they take place, can be made by organizing and applying of some procedural systems, with the purpose to establish the correct way of their ...
ciumag, marin
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Pengaruh Pengetahuan dan Pemahaman, Efektifitas Sistem Perpajakan, dan Pelayanan Fiskus terhadap Kemauan Membayar Pajak dengan Kesadaran Membayar Pajak sebagai Variabel Intervening. (Studi Empiris pada KPP Pratama Bangkinang) [PDF]
, 2014 This study aims to determine the effect of knowledge and understanding, effectiveness of the system of taxation and service tax authorities on the willingness to pay taxes and the role of consciousness pay taxes as an intervening variable.
Diyanto, V. (Volta) +2 more
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Perceived service orientation, economic factors, psychological factors and tax compliance: evidence from Nigerian SMEs [PDF]
, 2016 This study examined the influence of economic and, psychological factors, as well as the moderating role of perceived service orientation on the tax compliance of Nigerian SMEs owners / managers.
Ayuba, Augustine +2 more
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A Normative Approach to Measuring Classical Horizontal Inequity [PDF]
This paper makes a new attack on the old problem of measuring horizontal inequity (HI). A local measure of HI is proposed, and aggregated into a global index.
Duclos, Jean-Yves, Lambert, Peter J.
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Pengaruh Penerapan E-spt dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak (Studi pada Pengusaha Kena Pajak yang Terdaftar di Kpp Pratama Singosari) [PDF]
, 2015 Tax reform carried out by Direktorat Jendral Pajak (DJP) to provides facilities to taxpayer in fulfilling tax liability through modernization of tax administration system is reporting development the tax payable using electronic notice (e-SPT).
Zuhdi, F. A. (Firdaus)
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MACHINERY REPLACEMENT, MULTIPLE OPTIMA, AND THE 1986 TAX REFORM ACT [PDF]
The 1986 Tax Reform Act established a first year $10,000 expensing option and, for most farm equipment, a 7-year depreciation schedule. Under a profit maximization criterion, these tax law features can lead to multiple optima dependent upon discount and ...
Lynne, Gary D.
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Tax literacy among individual taxpayers [PDF]
, 2011 This paper reports on a survey of tax literacy level of 200 individual taxpayers. Using the Eriksen and Fallen (1996) model of knowledge index to measure the taxpayers’ tax knowledge, the study finds that gender, use of e-filing and ethnicity are factors
Ismail, Hashanah +2 more
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Accounting Profession Journal (APAJI)This study aims to examine the partial and simultaneous effects of tax knowledge, tax rates, tax incentives, and tax sanctions on MSME taxpayer compliance in Medan Helvetia District.
Renika Hasibuan +5 more
doaj
Corruption, public finances, and the unofficial economy [PDF]
The authors found that, in post-communist economies, the unofficial economy's share of GDP is determined by the extent of control rights held by bureaucrats and politicians.
Johnson, Simon +2 more
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Tax Literacy Rate Among Taxpayers: Evidence from Malaysia
Jurnal Akuntansi dan Auditing Indonesia, 2009 The extent of taxpayer knowledge can have a major impact on the degree of compliance with taxation rules and regulation. Low knowledge creates uncertainty about requirements of the tax regulation and can lead to high degree of involun-tary non-compliance.
Ahmed Razman Abdul Latiff +3 more
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