Results 21 to 30 of about 3,380 (149)

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

open access: yesSosial & 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

Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions

open access: yesCECCAR Business Review, 2021
In this article we present income tax matters regarding the reporting of tax losses and tax redemptions through the reinvestment of profit or deduction of the acquisition cost of electronic cash registers, according to the Fiscal Code and the related ...
Mirela PĂUNESCU   +2 more
doaj   +1 more source

PENGARUH KUALITAS PELAYANAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA MEDAN BELAWAN

open access: yesJKBM (Jurnal Konsep Bisnis dan Manajemen), 2017
The objective of this research is to measure the influence of tax service quality and tax sanctions to taxpayer compliance in Tax Service office (KPP) Pratama Medan Belawan. This research using survey method for approachment.
Reza Hanafi Lubis
doaj   +1 more source

PELAPORAN SPT TAHUNAN PPh ORANG PRIBADI BERDASARKAN KEBIJAKAN E-FILING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK.

open access: yesJurnal ASET (Akuntansi Riset), 2018
Annual personal income tax return  reporting by manual had changed to use internet media directly through Directorate General of Taxation’s website. The purpose of this research was to compare obedience of assessable  to evaluate a number of the annual ...
Yuli Nawangsasi   +2 more
doaj   +1 more source

FACTORS AFFECTING TAX PAYERS COMPLIANCE WITH THE TAX SYSTEM: CATEGORY "A" TAX PAYER"S IN ADDIS ABABA

open access: yes, 2023
Abstract Taxes are fundamental to the existence of governments for the tax revenues help to finance the bulk of services that governments provide .But taxation in developing countries is a challenging topic and has attracted increasing attention since Ethiopia, like any other developing countries, has faced difficulty in raising revenue to the level ...
openaire   +2 more sources

The Investigation of Taxpayer Compliance in Tax Amnesty

open access: yesAkrual: Jurnal Akuntansi, 2019
This study aims to interpret tax payer behavior in the implementation of tax amnesty with qualitative approach. The main data sources were 8 informants.
Erlina Diamastuti   +1 more
doaj   +1 more source

Methodology of organization and performance of fiscal inspection in Romania

open access: yesEcoSoEn: Ştiinţe Economice, Sociale şi Inginereşti = Economics, Social and Engineering Sciences, 2022
Tax inspection is the activity aimed at verifying the legality and compliance of tax returns, the correctness and accuracy of fulfilling obligations in connection with the establishment of tax obligations by the taxpayer / payer, compliance with tax and ...
HURLOIU Lăcrămioara, HURLOIU Iulian
doaj   +1 more source

Tax reliefs for residential property occupied by the payers of the property tax

open access: yesZbornik radova Pravnog fakulteta, Novi Sad, 2021
In this paper the authors deal with the tax reliefs provided for residential property occupied by the payers of the property tax. The authors will try to answer whether and what type of tax reliefs are given to this category of property in comparative tax law.
Cvjetana Cvjetković-Ivetić   +2 more
openaire   +2 more sources

Investigating Tax Culture of the Tax Payers of the Iranian Tax Administration

open access: yesSSRN Electronic Journal, 2017
The purpose of this study is to investigate the tax culture of tax payers in the Iranian Tax Administration. This was an applied-descriptive survey study. The statistical population was divided into three groups according to the share of tax revenue in 2017 and 12 provinces from 31 provinces selected by cluster and quota sampling.
openaire   +3 more sources

THE PROTOTYPE OF FINANCIAL SYSTEM ON LOCAL TAX PAYERS AND TAX OFFICERS [PDF]

open access: yesThe International Journal of Accounting and Business Society, 2019
This study aims to determine the problems that occur in the practice of parking tax withholding and create a system in the form of SOP to reduce the number of local tax payers and tax officers that commit tax evasion in Malang, Indonesia. The object of this research is taxpayers in Malang.
Hendi Subandi, Ayu Fury Puspita
openaire   +1 more source

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