Results 11 to 20 of about 3,380 (149)

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

The Revenue, Education, And Awareness of Tax Payer’s Toward Obedience Of Tax Payer’s On The Territory Of The Directorate General Of Taxes In Central Java

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, Sudati Nur Sarfiah   +1 more
openaire   +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

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

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

DETERMINAN MINAT PENGGUNAAN E-SPT

Jurnal Akuntansi Kontemporer, 2020
This study aims to examine and analyze the influence of perceptions of usability, trust and computer self efficacy on the interest in using e-SPT in Surabaya. Respondents in this study were 90. Samples were taken using quota sampling with non probability
Marta Ramadani, Novrida Qudsi Lutfillah
doaj   +1 more source

Tax Officer Services and Tax Justice as Preventive Action for Tax Evasion

Jurnal Akuntansi, 2019
The research is aimed to analyze of reduction of tax evasion case. Where, this effort by implementation service courtesy of tax officer/Fiscus and fairness of tax regulation for corporate as tax-payer.
Eni Suharti, Dewi Rachmania
doaj   +1 more source

Tax Enforcement Procedure Under Section 104 of Personal Income Tax Act: Matters Arisings

Journal of Legal Studies, 2020
The refusal of a taxpayer to respond or pay the tax due has always provoked the tax authority to approach the court with an ex-parte application in chambers. The result of this ex parte application arms the tax authority with a restraining order.
John Kachi Bielu
doaj   +1 more source