Results 11 to 20 of about 1,980 (263)
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
doaj +4 more sources
The Influence on Tax Rate and Tax Sanction on Tax Compliance of Non-Employees
Proceedings of the Annual International Conference on Accounting Research (AICAR 2019), 2020 Vicky Dzaky Cahaya Putra, Rizki Indrawan
exaly +2 more sources
The Provision of Sanction in Tax Amnesty in Indonesia [PDF]
Proceedings of the International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2018), 2018 I Nyoman Sujana +2 more
exaly +2 more sources
Eradicating Inequalities in Development by Impoverishment and Social Sanction for Tax Corruption
E3S Web of Conferences, 2018 Inequalities in development occur in almost developing countries worldwide including Indonesia. This condition is caused by powerlessness of government in fulfilling public interests because of the limitation of national budged as a result of corruption.
Abdul Rahman
exaly +2 more sources
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
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
doaj +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
Performance of tax investigations and tax sanctions for income concealment in Poland
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2022 This paper gives an insight into the application of one of the institutions of law adopted nearly twenty years ago by the government to counteract income tax evasion in Poland. The contents of the paper focusses on two main issues. First it enquires into the institution in question – in particular into its design, giving consideration both to ...
openaire +2 more sources
PEMERIKSAAN ULANG ATAS PEMBATALAN KETETAPAN PAJAK SECARA FORMAL
Akuntansi dan Teknologi Informasi, 2022 Directorate General of Taxes has several times faced the fact that the tax assessments that have been issued have been formally canceled. The purpose of this study is to determine the re-audit procedure for tax assessments that are formally canceled ...
Suparna Wijaya, Yudhan Wahyu Illahi
doaj +1 more source
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
doaj +1 more source