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, 2023 The purpose of this study is to examine the moderating role of tax service quality on the relationships between tax knowledge and voluntary tax compliance in Nigeria. The study used partial least squares structural equation modeling (SEM SmartPLS 3.3) to
Johari, Jalila +3 more
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Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Denpasar
Jurnal Inovasi Akuntansi, 2023 Taxpayer compliance is an act that reflects obedience and awareness of order in the taxpayer's tax obligations by making payments and reporting on the period and yearly of the taxpayer concerned in accordance with applicable tax provisions.
Rambu Hunggu Hau Maritu +2 more
doaj +1 more source
Dissemination And Tax Knowledge Analysis On Tax Compliance
Jurnal Pajak dan Keuangan Negara (PKN), 2023 The level of tax compliance in Tanah Laut, South Kalimantan, was the subject of this study. Several factors influence tax compliance, including dissemination and tax knowledge. The study's goal is to examine and interpret the effects of dissemination and tax compliance variables.
Ghozy Tsaqif Suwailim +2 more
openaire +1 more source
Income, tax knowledge, and tax incentives impact on MSME tax compliance in COVID-19
Review of Management, Accounting, and Business Studies, 2023 This study aimed to determine the effect of income level, tax knowledge, and the application of tax incentive policies partially on taxpayer compliance. The research method used was quantitative. The population in this study comprised taxpayers who had a
Ni Luh Putu Western Thelmalia +2 more
doaj +1 more source
Impact of tax fairness and tax knowledge on tax compliance behavior of listed manufacturing companies in Nigeria [PDF]
Problems and Perspectives in Management, 2022 Tax compliance is a major contemporary debate surrounding corporate taxation in the business world. The tax avoidance issue, which remains an ethical problem for companies, has been a general concern in developed and developing countries alike.
Olufemi Oladipo +4 more
doaj +1 more source
The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers
Journal of Business Management and Accounting, 2020 This paper aims to enhance the understanding of tax compliance behaviour of individual Yemeni taxpayers. It investigated the influence of tax knowledge on the behaviour of taxpayers. A survey was used to collect the required data.
Lutfi Hassen Ali Al-Ttaffi +2 more
doaj +1 more source
Getting From Here to There: The Transition Tax Issue
, 2017 If there is fundamental U.S. international income tax reform, regardless of the reform option chosen, the United States must decide how to handle the $2.4 trillion to $2.6 trillion of previously untaxed foreign income accumulated by U.S.
Fleming, J. Clifton Jr. +2 more
core +6 more sources
Taxpayer Compliance on Micro, Small and Medium Enterprises Individual Taxpayer in Surakarta
Riset Akuntansi dan Keuangan Indonesia, 2020 This study aims to examine the effect of taxation regulations understanding, tax knowledge, tax sanctions, service quality and tax administration system modernization to the tax compliance of Micro Small and Medium Enterprises (MSME) individuals Taxpayer.
M Mujiyati +2 more
doaj +1 more source
Asian Journal of Accounting Perspectives, 2016 This study aims to examine the mediating role of tax fairness on the relationship between tax knowledge, tax complexity, and voluntary tax compliance. Based on 200 samples of taxpayers, it is found that tax knowledge increases tax fairness perceptions ...
Anna Azriati Che Azmi +3 more
doaj +5 more sources
The Indonesian Journal of Accounting Research, 2021 One of the determinants of tax compliance is tax. Tax rules often change according to certain conditions. This study examines the role of tax knowledge on volunteer compliance and trust as an intervention variable.
Farah Nisa Ul Albab, Eko Suwardi Mail
doaj +1 more source