Results 21 to 30 of about 7,046,988 (221)

Investigating the Factors Influencing Tax Compliance in Online Transaction: An Empirical Study on MSMEs

The Indonesian Journal of Accounting Research, 2022
This study aims to analyze the factors that influence personal tax compliance in paying the income tax from online sales of MSME, namely tax policy, tax knowledge, tax sanctions, and tax incentives.
Eko Lasmono, Dekar Urumsah
doaj   +1 more source

The effect of self-assessment systems, tax knowledge, and tax sanctions on the culture of taxpayer compliance of personal persons

JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023
This study aims to determine the effect of the self-assessment system, knowledge of taxation, and tax sanctions on individual taxpayer compliance at the Pratama Bandung Cibeunying Tax Service Office.
Yana Hendayana, Radhi Abdul Halim Rachmat   +1 more
doaj   +1 more source

The Impact of Non-Economic Factors on Voluntary Tax Compliance Behavior: A Case Study of Small and Medium Enterprises in Vietnam

Economies, 2022
One of the main reasons governments of developing countries, including Vietnam, face many difficulties in tax collection is taxpayers’ non-compliance with taxes. Therefore, the question for the governments of these countries is how to encourage taxpayers
Thu Hien Nguyen
doaj   +1 more source

Pengaruh Pengetahuan Pajak, Sosialisasi Pajak, dan Mutu Pelayanan Fiskus Atas Kepatuhan Wajib Pajak Serta Kesadaran Wajib Pajak Sebagai Variabel Intervening di 1 KPP Medan Kota

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, 2021
The research wants to measure the influence of tax knowledge, tax socialization, and fiscus service quality for tax payers  compliant such tax payers awarn to intervening variables in KPP Medan Kota.
Nur Azizah
doaj   +1 more source

The Influence of Tax Knowledge, Tax Service Quality, Tax Audit, and Use of Tax Sanctions on Tax Evasion: The Case Study of KPP Pratama Seberang Ulu 1 Palembang [PDF]

Облік і фінанси, 2020
Tax evasion and tax avoidance and is part of tax planning which aims to reduce the amount of tax payments. As an illegal act, it is clear that tax evasion violates the law so that the practice is not allowed. The tax evasion action is cheating, because
Nurul Khafizah, Azwardi Azwardi, Lukluk Fuadah   +2 more
doaj   +1 more source

Factors Affecting Tax Compliance by Small and Medium Enterprises in Indonesia [PDF]

Облік і фінанси, 2023
Complying with tax laws and regulations that are constantly changing is a challenge. Tax authorities provide clarification and advice and implement innovations such as e-filling to encourage businesses to pay their taxes on time and in full.
Wilsa Road Betterment Sitepu, Salwani Arbak   +1 more
doaj   +1 more source

Pengaruh Tax Morale, Tax knowledge dan E-Tax System dengan Sanksi Pajak sebagai Variabel Moderating terhadap Kepatuhan Wajib Pajak Orang Pribadi

Owner, 2023
The purpose of this study is to assess and analyze the effect of tax morale, tax knowledge and e-tax system with tax sanctions as moderating variables on individual taxpayer compliance.
Dwi Nasihatul Lailiyah, Sri Andriani
semanticscholar   +1 more source

Model for Forecasting Tax Compliance Behaviors for Small and Medium Enterprises Owners Based on Owning Tax Knowledge

Journal of Law and Sustainable Development, 2023
Objective: This article aims to develop a conceptual framework of tax knowledge that can help analyze and discuss how it affects tax compliance and proposes a predictive model to better understand taxpayer behavior and compliance levels by seeking to ...
Nguyen Ngoc Khanh Dung, D. A. Tuan, Bui Thi Thu Thao   +2 more
semanticscholar   +1 more source

Pengaruh Sosialisasi Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Wajib Pajak Orang Pribadi Sebagai Variabel Intervening

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, 2022
This study aims to determine the effect of tax socialization, tax knowledge, and tax sanctions on private person taxpayer compliance with taxpayer awareness as an intervening variable in KPP Pratama Medan Polonia. The sample in this study was 100 pivate
M Rangga Arofhy, Ruswan Nurmadi, Liza Novietta   +2 more
doaj   +1 more source

The Effect of Taxpayer Awareness, Tax Sanctions And Tax Knowledge On Individual Taxpayer Compliance In Tangerang City With Tax Socialization As A Moderation Variable

return, 2023
This study aims to examine the effect of taxpayer awareness, tax sanctions, and tax knowledge on individual taxpayer compliance in the city of Tangerang with tax socialization as a moderation variable.
David E. Manuel, Jonnardi Jonnardi
semanticscholar   +1 more source