Results 11 to 20 of about 3,110 (302)
Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance [PDF]
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 +6 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 +3 more sources
The Relationship Between Tax Pressure and Economic Crime
CECCAR Business ReviewEconomic crimes such as financial fraud, money laundering and illegal lending are considerably influenced by the tax evasion phenomenon. In the context of Romania, characterized by a vast underground economy and tax evasion, these phenomena contribute ...
Gabriela ANGHEL (CONSTANTIN) +1 more
doaj +4 more sources
International Journal of Business, Economics, and Social DevelopmentThis study aims to examine the determinants that influence motor vehicle tax compliance in Cirebon and nearby areas, with tax awareness as a mediating variable. This study analyse the influence of tax information dissemination, tax knowledge requirement,
Agnes Dea Savira +3 more
doaj +3 more sources
Tax Sanction by Reward and Punishment Mechanism as A Part of Tax Law in Increasing Tax Morale
Journal of Law and Sustainable DevelopmentBackground: Taxation is an important source of revenue for a country. Research in many developing countries has recently demonstrated that tax can play a significant role in the development of power of state and society. This is seen on two principles, namely the imposition of a tax as a negotiation process based on social contract (revenue-bargaining ...
Rahman, Abdul +2 more
openaire +3 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
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
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