Results 1 to 10 of about 122,115 (312)
Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance
Jurnal Akuntansi dan Keuangan, 2019 This research aims to test the influence of tax sanction and obedience pressure on tax compliance. By applying a 2x2 between-subject factorial experiment method, this research has found the empirical evidence that taxpayers tend to be more tax-compliant ...
Kadek Pranetha Prananjaya +1 more
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Faktor-faktor yang Mempengaruhi Pengusaha Kecil dan Mikro Mendaftar Menjadi Wajib Pajak Orang Pribadi [PDF]
Jurnal Akuntansi dan Keuangan, 2011 Tax has a siginicant role in achieving the Government budget. Therefore, the government expects the number of personal taxpayer who have already met the subjective and objective requirements will increase.
Bambang Supriyadi, Diaz Priantara
doaj +2 more sources
PENGARUH PENERAPAN GOOD GOVERNANCE DAN WHISTLEBLOWING SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN RESIKO SANKSI PAJAK SEBAGAI VARIABEL MODERATING (Studi Empiris Terhadap Wajib Pajak Orang Pribadi Di Kota Bekasi) [PDF]
Jurnal Akuntansi, 2015 Reformasi birokrasi Direktorat Jendral Pajak melalui pelaksanaan Good Governance dan Whistle Blowing System dilaksanakan untuk mampu meningkatkan kepatuhan wajib pajak, serta Resiko Sanksi Pajak dapat menjadi variabel moderating yang akan memperkuat ...
Whereson Siringoringo
doaj +4 more sources
Legal Responsibilities of Taxpayers Intentionally Not Reporting SPT Correctly
Yurisdiksi: Jurnal Wacana Hukum dan Sains, 2023 The source of revenue in Indonesia was divided into two: domestic revenue and foreign revenue. In this regard, tax was one of the sources of domestic revenue. The tax was also one of the largest revenue sources for Indonesia.
Rogantino Sampetua Pasaribu
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Analysis of Tax Understanding, Tax System, and Tax Sanctions on Tax Evasion
East Asian Journal of Multidisciplinary Research, 2023 The purpose of this study is to examine the effect of understanding taxation, the tax system, and tax sanctions on tax evasion among taxpayers registered at KPP Pratama Cikarang Selatan. The research data was obtained by distributing questionnaires using the random sampling method.
Ahmad Bukhori Muslim +2 more
openaire +1 more source
Revista Crítica de Ciências Sociais, 2022 This study analyzes the impact on the behavior of Portuguese citizens with a secondary school or higher education level with respect to two fiscal policy measures – the tax lottery and tax benefits – associated with the “e-invoice” program which aims to ...
José Neves Cruz +2 more
doaj +1 more source
Tax Awareness, Tax Services Quality, and Tax Sanctions on Individual Taxpayer Compliance
The Accounting Journal of Binaniaga, 2022 The research aims to know the effect of tax awareness, tax services quality, and tax sanctions on individual taxpayer compliance. The population in this research is individual taxpayers in the tax office of Pratama Jakarta Sunter, with a total of 118.611 taxpayers.
Cheka Rahiem, Kenny Ardillah
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Tax Sanctions from the Authority Perspective
Jurnal Ilmiah Akuntansi dan Bisnis, 2020 Tax sanctions are imposed by national and local tax authorities to provide a deterrent effect and encourage taxpayer compliance. This research aims to investigate the application of tax sanctions from the perspective of tax authorities. This is a qualitative research that recruited three informants from the tax authorities in the Surabaya Sawahan Tax ...
Sumuan, Cindy Fitria, Fidiana, Fidiana
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The Indonesian Journal of Accounting Research, 2022 This study aims to analyze the factors that influence personal tax compliance in paying the income tax from online sales of MSME, namely tax policy, tax knowledge, tax sanctions, and tax incentives.
Eko Lasmono, Dekar Urumsah
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Pidana Perpajakan dalam Perspektif Hukum Islam
Al-Manahij: Jurnal Kajian Hukum Islam, 2017 In some countries, tax is one of the primary incomes for the states revenues. Countries with high tax often have problems from citizens such as tax avoidance, evasion, manipulation and other efforts to reduce their obligation of tax.
Farkhani Farkhani
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