Results 31 to 40 of about 7,636,202 (285)
Businesses tax knowledge of Australian small and medium enterprises [PDF]
Research into the business tax literacy of Australian small businesses in the service sector demonstrates that there appears to be higher tax literacy for those business operating for longer and using more sophisticated business structures.
Belle Isle, M, Freudenberg, B
core +1 more source
Ethical Perception of Tax Evasion: Determinants and Consequences on Voluntary Tax Compliance
Jurnal 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
Tax knowledge, Tax Morale, and Tax Compliance : Taxpayers' View
, 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
Role of Tax Knowledge and Skills: What are the graduate skills required by small to medium accounting firms [PDF]
, 2018 Small and medium accounting (SMA) firms can account for approximately 40 per cent of graduate recruitment in Australia. Does the context of obtaining employment with a SMA firm require graduates to have certain knowledge and skills?
Delaney, Deborah +2 more
core +1 more source
Determinants affecting tax compliance: A case of business households in Ho Chi Minh City, Vietnam
Ho Chi Minh City Open University Journal of Science - Economics and Business Administration, 2021 This paper aims to identify key factors influencing the tax compliance of business households in Ho Chi Minh City, Vietnam. The researchers surveyed 215 owners of business households in Ho Chi Minh City from June 2020 to July 2020.
Khuc Dinh Nam, Nguyen Thi Binh Minh
doaj +1 more source
The Impact of Tax Knowledge and Budget Spending Influence on Tax Compliance [PDF]
SSRN Electronic Journal, 2013 We investigate the impact of trust in authorities on tax compliance within a controlled laboratory setting. Embedded in two hypothetical tax systems with high and low power of authorities respectively, we gradually increase trust in authorities in form of tax knowledge about public expenditures and by allowing taxpayers to decide on what public goods ...
Djawadi, Behnud Mir, Fahr, René
openaire +4 more sources
Muhasabatuna : Jurnal Akuntansi Syariah, 2023 This research is about the Effect of Tax Knowledge and Tax Socialization on Tax Planning with Tax Reporting as a Moderating Variable. The dependent variable in this study is Tax Planning. The independent variables in this study are Tax Knowledge and Tax Socialization. The Moderating Variable in the study is Tax Reporting. This research was conducted at
Sugeng Hariadi, Rindang Febrianti
openaire +1 more source
Jurnal Perpajakan dan Keuangan PublikThis study aims to examine the influence of income, tax sanctions, and tax knowledge on taxpayer compliance in the payment of Land and Building Tax (PBB) through a literature review approach.
Ivon Ivon, Imahda Khori Furqon
doaj +1 more source
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN SUKARELA WAJIB PAJAK
Jurnal Akuntansi Indonesia, 2019 The aim of this research is finding factors affect voluntary compliance. These factors consist of tax knowledge, tax spent tranparency, and tax fairness. Samples of this reasearch are Personal Tax Payers who attend to submit monthly Tax Return at Jakarta
Dewi Pudji Rahayu
doaj +1 more source
Does Tax Knowledge Motivate Tax Compliance in Malaysia?
Research in World Economy, 2021 This study aims to clarify whether tax knowledge of individual taxpayers motivates tax compliance in Malaysia. Studies with similar topics express the fact that there still exists a gap in profiling the demographic characteristics of knowledgeable taxpayers and better compliant taxpayers in Malaysia. Age, gender, income groups, and education level were
Salawati, Sahari +3 more
openaire +2 more sources