Results 11 to 20 of about 64,063 (291)

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK (Studi Empirik di Kantor Pelayanan Pajak Pratama Surakarta)

Riset Akuntansi dan Keuangan Indonesia, 2017
This research is aimed to examine and analyze the influence of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws, and perceptions of service quality towards the level of tax income ...
Yuli Tri Cahyono
doaj   +1 more source

TAX AMNESTY, KEPATUHAN WP DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK DI KPP LUBUK PAKAM

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, 2021
Tax is one of the state revenues used to finance Anggaran Pendapatan Belanja Negara (APBN). This research was conducted to analyze the effect of tax amnesty, taxpayer compliance and tax audit on tax revenues in KPP Pratama Lubuk Pakam.
Iman Indrafana Kusumo Hasbullah
doaj   +1 more source

Tingkat Kepatuhan Wajib Pajak Dan Tarif Pajak: Uji Pengaruh Karakteristik Pendapatan

Jurnal Manajemen Teori dan Terapan, 2010
The research was intended to investigate the relationship between tax tariff and the compliance of tax payer; and how this relationship was affected by type of income (endowed income vs earned income).
Puput Tri Komalasari, Moh. Nasih
doaj   +1 more source

Pengaruh Karakteristik Usaha Wajib Pajak Badan Terhadap Tingkat Kepatuhan Berdasarkan Pengukuran Reporting Compliance (Studi Pada Kantor Pelayanan Pajak Pratama Surabaya Sawahan)

Akrual: Jurnal Akuntansi, 2014
Tax is important source of state revenue for national development. One factor affecting tax revenue increase is tax payer compliance. Self assessment system that applied in Indonesia enable tax payer makes reporting non-compliance.
Umy Anisari Khulsum, Made Dudy Satyawan
doaj   +1 more source

Tingkat Kepatuhan Wajib Pajak Badan Usaha Mikro Kecil dan Menengah Setelah Diberlakukan Tarif 1 % (Final) PPh (Studi Kasus di KPP Pratama Pontianak)

Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK), 2016
Year 2015 is the year for developing Tax Payer and the year of issuance of GovernmentRegulation No. 46 Year 2013, which imposed 1% tax to SMEs with a turnover (gross income)from Rp 1 to a maximum of Rp 4.8 billion per year.
Sari Zawitri, Elsa Sari Yuliana
doaj   +1 more source

Previllage Tax Payer, Sosialisasi Pajak, dan Kepercayaan pada Otoritas Pajak terhadap Kepatuhan

Jurnal Kajian Akuntansi, 2017
The purpose of the research to analyze the influence of the privilege tax, tax and trust socialization to the tax authorities against taxpayer compliance in KPP Pratama Cirebon city.
Mohammad Yudi Mahadianto, Apri Dwi Astuti   +1 more
doaj   +1 more source

Bayesianische Steuerbehörden und das Tax Payer Puzzle [PDF]

, 2008
Working papers series, ISSN 2628-1724, 2008, Heft ...
Roland Kirstein, Herbert Brücker
openaire   +2 more sources

INDEPENDENSI HAKIM DALAM SISTEM PERADILAN PAJAK DI INDONESIA

Yuridika, 2013
Tax court in Indonesia is part of administrative court that has jurisdiction to hear any tax dispute. It is kind of administrative court as it meets such elements, for example one of the parties of the dispute must be government officer, which is bound ...
Binsar Sitorus
doaj   +1 more source

ANALYSIS OF RELATIONSHIP AMONG FACTORS THAT INFLUENCE ATTITUDE TAX PAYER ON TAX PAYER COMPLIANCE [PDF]

Sosial & Humaniora, 2013
The low tax ratio as comparison between tax revenue and gross domestic product rate of Indonesia compared with other countries indicated low tax payer compliance rate on compulsion to pay tax. The tax payer compliance level is influenced by factors of tax payer attitude and law supremacy.
openaire   +1 more source

PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP KEPATUHAN WAJIB PAJAK DI LINGKUNGAN KANWIL DJP JAWA TENGAH I DAN JAWA TENGAH II

Jurnal Akuntansi Indonesia, 2014
The purpose of this research is to determine the effect of tax addiction with admission letter and enforcement letter toward tax payer compliance. The method that be used in this research is multiple linier regression which test using SPSS Program In ...
Fahim Rosyidi
doaj   +1 more source