A Socio-Economic Model of Sales Tax Compliance
Economies, 2020 Tax compliance is an issue that can be traced back to the introduction of taxes, which is the reason such compliance remains a significant topic in the current literature of academia and practice.
Ahmad Farhan Alshira’h +4 more
doaj +1 more source
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
Knowledge Management as a Necessity for the Digitalisation of Processes Among Tax Advisors– A Survey of German Tax Firms 2022 [PDF]
, 2023 Digitalisation requirements are the challenge for tax firms in the 21st century. Reserved tasks should become more automated, communications should expand to digital channels and core competences should be expanded to include more consulting.
Krieger, Alexander +2 more
core +2 more sources
The business tax literacy of Australian small businesses [PDF]
, 2022 Having a basic understanding of the tax system would seem to be part of the knowledge base required for those wishing to run a small business, as owners are likely to be key decision-makers.
Belle Isle, Melissa +2 more
core
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
Tax knowledge for the digital economy
Journal of Economic and Financial Sciences, 2020 Orientation: Because of the digital economy, taxpayers have access to new income streams. These virtual transactions have taxation consequences, and therefore taxpayers need specialised taxation knowledge to understand their tax obligations and act in a ...
Marina Bornman, Marianne Wassermann
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
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
Examining the Moderating Effect of Tax Knowledge on the Relationship between Individual Factors and Income Tax Compliance Behaviour in Malaysia [PDF]
, 2019 The aim of this study is to clarify the role of individual factors on individual taxpayers’ tax compliance behaviour and to find out moderating role of tax knowledge between individual factor and tax compliance behaviour where the study was applied to ...
Nivakan, Sritharan, Salawati, Sahari
core +1 more source