Results 41 to 50 of about 7,046,988 (221)

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, Tony Nwanji, Damilola Eluyela, Bitrus Godo, Adekunle Adegboyegun   +4 more
doaj   +1 more source

The Effects of Tax Knowledge, Tax Complexity and Tax Morale Towards Tax Compliance Behaviour Among Salaried Group in Malaysia

ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL, 2021
This study examines the relationship between tax knowledge, complexity and morale with the tax compliance behaviour among salaried group in Malaysia. A structured questionnaire were distributed to the private and government sector employees throughout ...
Yusri Huzaimi Mat Jusoh, F. A. Mansor, Siti Noor Azmawaty Abd Razak, Wan Nurul Basirah Wan Mohamad Noor   +3 more
semanticscholar   +1 more source

The Impact of Digital Knowledge Management on Tax Compliance Efficiency: An Empirical Study of the General Tax Authority

Tikrit Journal of Administrative and Economic Sciences, 2023
This paper investigates the relationship between knowledge management processes and tax efficiency in the context of tax administration organizations. A sample of 52 employees from the Federal Taxation Bureau was selected using stratified random sampling.
Mohammed Hasan Abdulameer Al-Rubaye, Ali Hussein Khichari Al-Ta'I   +1 more
doaj   +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, Galih Saras Sekarwangi, Indarti Diah Palupi   +2 more
doaj   +1 more source

THE EFFECT OF TAX INFORMATION SOCIALIZATION AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE WITH TAXPAYER AWARENESS AS MEDIATION VARIABLES

, 2021
The purpose of this study are as follows: 1) Finding empirical evidence regarding the effect of Tax Socialization on Taxpayer Awareness; 2) Finding empirical evidence regarding the effect of Tax Knowledge on Taxpayer Awareness; 3) Finding empirical ...
Hasian Purba
semanticscholar   +1 more source

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

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, Suria Zainuddin, Mohd Zulkhairi Mustapha, Yusni Nawi   +3 more
doaj   +7 more sources

Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Intervening (Studi pada Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan) [PDF]

, 2015
The purpose of this research are to analyze the influence of taxpayer socialization, taxpayer knowledge, and quality of service to taxpayer compliance, directly or indirectly, by usingtaxpayer awareness as an intervening variable.The sample of this ...
Andreas, A. (Andreas), Ilham, E. (Elfi), Wulandari, T. (Tuti)   +2 more
core   +5 more sources

PENGARUH TAX KNOWLEDGE, TAX AWARENESS TERHADAP TAX COMPLIANCE WAJIB PAJAK (OP)

Jurnal Paradigma Akuntansi, 2023
This study aims to determine the effect of Tax Knowledge, Tax Awareness, towards Tax Compliance on 2)individual tax payers. 3). Sample was selected using a questionnaire method  and valid data 4)135 respondents. 5)Data processing techniques using 6)multiple regression analysis assisted by the SPSS ( Statistical Product and Service Solution) program for
Gabby Imelda, Linda Santioso
openaire   +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, I Dewa Nyoman Suartama Putra   +1 more
doaj   +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