Results 111 to 120 of about 3,110 (302)

The Influence of Tax Literacy on Tax Compliance With Tax Sanctions as A Moderating Variable

open access: yesReslaj: Religion Education Social Laa Roiba Journal
This research is quantitative research with an exploratory approach. The data used in this research is primary data that researchers obtained from various sources from all over, starting from journals, books, scientific articles, and other things that are usually used in every scientific research. The data used is primary data obtained directly through
openaire   +1 more source

Tax Awareness, Tax Knowledge, and Tax Sanctions on Motor Vehicle Taxpayer Compliance

open access: yesJurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Motor vehicle tax compliance remains an important concern despite the rising capacity of local governments to generate revenue from this sector. The persistence of low compliance is closely related to behavioral factors and insufficient taxpayer understanding. This study focuses on examining how tax awareness, taxpayer knowledge, and.
Daru Ramadhan, Haninun Haninun
openaire   +1 more source

TAX AWARENESS, MODERN TAX ADMINISTRATION SYSTEM AND TAX SANCTIONS AGAINST TAXPAYER COMPLIANCE

open access: yeseBA Journal: Journal Economics, Bussines and Accounting, 2018
The purpose of this research is to know the influence of the consciousness of tax, the tax administration system and modern taxation sanctions against taxpayer compliance. The sample used in this study the taxpayer in the city of Surakarta. The technique of sampling is done using a purposive sampling of the dwarf. The sample of respondents in the study
Riana Rachmawati Dewi   +2 more
openaire   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino   +2 more
wiley   +1 more source

Tax Evasion, Social Norms and Conditional Cooperation [PDF]

open access: yes
Tax Evasion; Social Norms; Conditional ...
Traxler, Christian
core  

The effect of taxpayer religiosity, tax amnesty, and tax sanction on taxpayer compliance with micro, small and medium enterprises (MSMEs) taxes

open access: yes
Taxes are essential in protecting the infrastructure as a great portion of government spending comes from taxes. Understandably, factors like taxpayers’ religiosity, tax amnesty, and tax sanctions have a bearing on taxpayer compliance, an important ...
Prasetia, Tomy
core   +1 more source

Tax Compliance Intention : Experimental Analysis Towards Belief, Feeling, and Attitude [PDF]

open access: yes, 2018
Taxes are the largest source of tax revenue today, but the realization of tax revenue has not been optimal. Various government policies have been implemented but not yet unable to improve taxpayer compliance in paying or reporting tax obligations ...
Tjahjadi, Bambang   +3 more
core   +1 more source

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KUALITAS PELAYANAN, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

open access: yesAkuntansi Dewantara, 2018
This study aims to determine the effect of understanding tax laws, service quality, taxpayer awareness, and tax sanctions on taxpayer compliance of individuals at the District Rongkop, district Gunungkidul.
Teguh Erawati, Nur Ghailina As’ari
doaj   +1 more source

Cultivating Circularity: Harnessing Industry 4.0 and Stakeholder Engagement for a Sustainable Agrifood Future in Brazil

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem   +3 more
wiley   +1 more source

The Influence of Tax Comprehension, Tax Awareness and Tax Sanctions Toward Tax Obedience of SME’s [PDF]

open access: yesProceedings of the 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019), 2020
Artha Ayu Lestari, Yulita Zanaria
openaire   +1 more source

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