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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.
Purnomolastu, Norbertus
openaire +2 more sources
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 +1 more
doaj +3 more sources
, 2021 I gave an overview on international tax development and tax payer rights....
Arnold, Brian J. +2 more
core +3 more sources
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
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
Basic and Applied Accounting Research Journal, 2022 Taxes are an important revenue of a country to fund state spending and a source of revenue for the state from the public. People have an obligation to pay taxes on their business or activities by referring to the income or results of products or services.
Endang Kartini Panggiarti +1 more
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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
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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
Tax payer Education and Tax law Enforcement on Level of tax Revenue Generation in Nigeria
, 2023 Tax revenue is considered as a necessary imperative for attainment of sustainable growth and development. This requires can environment where both taxpayers and tax officials have appropriate knowledge of their roles and responsibilities.
Fyneface Nmecha, Akani, +2 more
core +1 more source