Results 11 to 20 of about 122,115 (312)

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
openaire   +3 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

Tax Sanctions as the Institutions Conditioning Efficiency of Collecting Tax Information – Limits of Legal Regulations

Studia Iuridica Lublinensia, 2020
The subject of the study is to outline the boundaries within the legislator may sanction the obligations to provide information to tax authorities using tax sanctions.
Paweł Majka
doaj   +1 more source

The legal nature of the Slovenian special tax on undeclared income [PDF]

Anali Pravnog Fakulteta u Beogradu, 2018
This paper deals with Slovenian special tax on undeclared income and attempts to determine its legal nature by presenting and analysing the regulation. The author believes that this public levy is actually not a tax since it lacks the financial purpose ...
Podlipnik Jernej
doaj   +1 more source

Effect of Tax Morale, Tax Sanctions, and Tax Amnesty Policy on Taxpayer Compliance

JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 2023
Taxpayer compliance is fulfilling tax obligations voluntarily, where a taxpayer is responsible for setting its own tax obligations accurately and timely pay and report taxes. This study aims to examine and analyze the effect of tax morale, tax sanctions, and tax amnesty policy on taxpayer compliance.
Diza Amalia, Kurnia Kurnia
openaire   +1 more source

Transformation of Tax Policy in the Context of Iran’s Changing Anti-Sanctions Strategy [PDF]

Финансовый журнал
The Iranian resistance economy model increasingly relies on tax policy in search of a stable replacement for oil revenues. However, the rising tax burden causes discontent within the country and encourages tax evasion.
L.P. Koroleva
doaj   +1 more source

Factors That Influence The Interest In Using Tax Consultant Services

Jurnal Akuntansi, 2019
The aim of the study is to examine the effect of tax sanction assertiveness factors, knowledge of taxation, taxpayer motivation, and the tax authorities’ service quality on the interest in using tax consultant services.
Rina Hartanti, Muhammad Nuryatno
doaj   +1 more source

PENGARUH PENERAPAN E-FILLING, TINGKAT PEMAHAMAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI

Jurnal Riset Akuntansi dan Bisnis Airlangga, 2019
The purpose of this research to determine the effect of e-Filing implementation, level of tax comprehension, and tax sanction in carrying out their tax obligations.
Ninis Nur Solichah, Isnalita, Noorlailie Soewarno   +2 more
doaj   +1 more source

PROHIBITION TO ENGAGE IN A DUTY OR PROFESSION IN CROATIAN CRIMINAL LAW

Pravni Vjesnik, 2017
This paper deals with theoretical and practical issues concerning security measure of prohibition to engage in a duty or profession. Author discusses the purpose of this sanction, analyses legal requirements for imposing the sanction and suggests ...
Igor Vuletić
doaj   +1 more source

PENERAPAN GOOD CORPORATE GOVERNANCE, WHISTLEBLOWING SYSTEM DAN RISIKO SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KABUPATEN SLEMAN

Riset Akuntansi dan Keuangan Indonesia, 2018
Tax compliance still needs to be improved by encouraging the implementation of transparent taxation, namely the transparency of tax management in all areas, both administrative and management of the use of funds derived from tax revenue.
Syska Lady Sulistyowatie, Reza Widhar Pahlevi   +1 more
doaj   +1 more source