Do Married Women Base Their Labour Supply Decisions on Gross or Marginal Wages? [PDF]
In the face of complex budget constraints the assumption of rationally acting individuals having complete knowledge of the tax system is a theoretical borderline.
König, Heinz +3 more
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International Research Journal of Management IT and Social Sciences, 2019 This study aims to determine the effect of tax knowledge, service quality, tax examination, and technology on local taxpayer compliance. This study uses primary data that is based on respondents' answers to questionnaires distributed to 90 registered ...
Galih Masari, Wayan Suartana
semanticscholar +1 more source
SME Tax Compliance in Tanzania: Logistic Evidence that Knowledge and Penalties Outweigh Audits [PDF]
International Journal of Management, Accounting and EconomicsThe importance of tax proceeds in operation and undertakings of any government in the whole world cannot be over emphasized because taxes had been categorized as one of the critical sources of government revenue of any nation. This study investigates the
Haika Mbwambo, Laban Letema
doaj +1 more source
International Tax Planning: Current State of Knowledge [PDF]
European Financial and Accounting Journal, 2018 Globalisation affects the behaviour of managers of companies and brings many new possibilities in management. These changes affect activities related to tax optimization and they can be collectively called as international tax planning. This paper monitors current situation of tax planning activities and its aim is to present a current state of ...
openaire +3 more sources
Environmental Levies and Distortionary Taxation: Pigou, Taxation, and Pollution [PDF]
Bovenberg and de Mooij (1994) showed that, in the presence of preexisting distorting taxes, the optimal pollution tax typically lies below social marginal damages. Many have viewed this result as a refutation of the so-called double dividend hypothesis,'
Gilbert E. Metcalf
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Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan (Studi Kasus Distrik Manokwari Barat Kabupaten Manokwari) [PDF]
, 2014 This study aims to determine the positive influence of knowledge of taxation, service tax authorities and penalties on tax compliance (WP) in paying the Land and Building Tax (PBB).
Bauw, S. A. (Siti) +2 more
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Pengaruh Pengetahuan Perpajakan, Kualitas Pelayanan Fiskus dan Tarif Pajak terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak UMKM di Kantor Pelayanan Pajak Pratama Malang Utara) [PDF]
, 2014 The low level tax compliance of small medium enterprises taxpayer caused the Government issued Government Regulation No. 46 Year 2013 on Income Tax on income derived by a taxpayer who has a circulation of 4.8 Billion Maximum Effort in 1 year. In addition,
Mir’atusholihah, M. (Mir’atusholihah)
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PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK
Jurnal Riset Akuntansi Kontemporer, 2017 This study aims to discover how the effect of the tax knowledge, tax socialization, and tax authorities service, either simultaneously or partially, on the taxpayers compliance in KPP Pratama Bandung Bojonagara.
Meiska Lianty +2 more
doaj +1 more source
Tax Knowledge, Tax Enforcement Efforts, and Tax Compliance among Agribusinesses in Tagum City
International Journal of Multidisciplinary: Applied Business and Education ResearchThe main objective of this study is to identify the relationship between tax knowledge and tax enforcement efforts towards tax compliance of agri-business owners in Tagum City that could benefit the Agri-business owners, BIR, LGUs, Department of Agriculture (DA), and future researchers.
Flores, Joe Mari N. +3 more
openaire +2 more sources
The hidden burden of the income tax: Compliance costs of German individuals [PDF]
We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers ...
Blaufus, Kay +2 more
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