Results 31 to 40 of about 48,547 (255)

Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Denpasar

open access: yesJurnal 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

Impact of tax fairness and tax knowledge on tax compliance behavior of listed manufacturing companies in Nigeria [PDF]

open access: yesProblems 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

Income, tax knowledge, and tax incentives impact on MSME tax compliance in COVID-19

open access: yesReview 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

Taxpayer Compliance on Micro, Small and Medium Enterprises Individual Taxpayer in Surakarta

open access: yesRiset 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

The Mediating Effect of Tax Fairness on the Relationship Between Knowledge, Complexity and Voluntary Tax Compliance

open access: yesAsian 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

Dissemination And Tax Knowledge Analysis On Tax Compliance

open access: yesJurnal 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

The Effect of Tax Knowledge on Voluntary Tax Compliance with Trust as a Mediating Variable: A Study on Micro, Small, and Medium Enterprises (MSMEs)

open access: yesThe 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

Tax knowledge, Tax Morale, and Tax Compliance : Taxpayers' View

open access: yes, 2023
The purpose of this study is to measure the tax knowledge and tax morale of government treasurers in colleges in complying with the taxation provisions. The study was conducted at four government colleges in West Java using a descriptive analytic method with a qualitative approach. The results show that treasurers have tax knowledge and tax morals that
Kustiawan, Memen   +2 more
openaire   +2 more sources

Taxpayer awareness, tac knowledge, tac sanctions, public service account ability and taxpayer compliance [PDF]

open access: yesAccounting, 2021
This study aims to determine and analyze the effect of taxpayer awareness, tax knowledge, tax sanctions, and public service accountability on taxpayer compliance. The population of this study is the motor vehicle taxpayer in Kendari City.
Anto, La Ode   +3 more
doaj   +1 more source

Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance

open access: yesJurnal Akuntansi dan Keuangan, 2021
This study investigates the factors of ethical perception of tax evasion. We also investigate the effect of ethical perception on tax compliance. Surveys were conducted with 291 participants consist of student, lecturer, professional, and business owner
Arfah Habib Saragih   +1 more
doaj   +1 more source

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