Results 21 to 30 of about 1,980 (263)

Pidana Perpajakan dalam Perspektif Hukum Islam

open access: yesAl-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
doaj   +1 more source

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

open access: yesAnali 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

Sanctions and Taxes

open access: yesJournal of Leadership, Accountability and Ethics, 2019
Are sanctions the most efficient means for convincing a nation to stop threatening security? We incorporate sanctions in a Robert Kohn trade model, likening security threats to global pollutants. Results suggest that Pigouvian taxes may contain the threats more efficiently than sanctions can.
Dulat Altynkhanov, Leon Taylor
openaire   +2 more sources

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

open access: yesStudia 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

Tax Awareness, Tax Services Quality, and Tax Sanctions on Individual Taxpayer Compliance

open access: yesThe 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
openaire   +1 more source

The Effect of Knowledge, Taxpayer Awareness and Tax Sanction on the Tax Compliance

open access: yesJournal of Economics, Business, and Government Challenges, 2021
This study aims to determine the effect of knowledge, awareness of taxpayers, and tax sanctions on taxpayer compliance. The population of this study is an individual taxpayer registered at the Pratama Surabaya Mulyorejo Tax Service Office and the determination of the sample using incidental sampling. This study used a sample of 100 respondents who were
Yosy Fryli Mianti EBGC   +1 more
openaire   +1 more source

The Effects Of Tax Sanction, Fiscal Services, Tax Knowledge, And Tax Amnesty On Taxpayer Compliance [PDF]

open access: yesProceedings of the Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia, 2019
exaly   +2 more sources

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

open access: yesФинансовый 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

open access: yesJurnal 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

open access: yesJurnal 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   +2 more
doaj   +1 more source

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