Results 31 to 40 of about 1,980 (263)
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 +1 more
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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
Tax Sanctions from the Authority Perspective
Jurnal Ilmiah Akuntansi dan Bisnis, 2020 Tax sanctions are imposed by national and local tax authorities to provide a deterrent effect and encourage taxpayer compliance. This research aims to investigate the application of tax sanctions from the perspective of tax authorities. This is a qualitative research that recruited three informants from the tax authorities in the Surabaya Sawahan Tax ...
Sumuan, Cindy Fitria, Fidiana, Fidiana
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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
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Fine in the tax law: between a method of providing and sanction
Теорія і практика правознавства, 2016 Doctrinal idea of the tax and legal nature of fines can be reduced to three areas, according to the fine which means: as a means of support; as a sanction; as such, has a dual legal nature (consisting properties sanctions and way of security).
П. М. Дуравкин
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Jurnal Akuntansi, 2021 This study examines the effect of understanding tax regulations, service quality, taxation, tax obligations, and application of e-filling on individual taxpayer compliance at KPP Pratama Kosambi.
Muhamad Sirojudin +3 more
doaj +1 more source
Legal Responsibilities of Taxpayers Intentionally Not Reporting SPT Correctly
Yurisdiksi: Jurnal Wacana Hukum dan SainsThe 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
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Mabsya, 2019 Dealing with taxation in Cilacap Regency, an MoU was conducted between Cilacap Regional Police and the Regional Revenue Service Unit or Samsat Cilacap. The signing was to help the government raise awareness of paying taxes for motor vehicle owners.
Yoiz Shofwa Shafrani
doaj +1 more source
Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria
Cogent Business & Management, 2021 The existing studies on determinants of small and medium enterprises (SMEs) tax compliance behaviour in Sub-Saharan Africa have been criticised on account of limited study scope which compromises generalisation and poor theorisation that have little or ...
Olusegun Vincent
doaj +1 more source
The effect of tax harmonization law and tax sanctions on MSME taxpayer compliance in Jambi
Journal of Contemporary Accounting, 2023 This study examines the effect of the Tax Harmonization Law and Tax Sanctions on MSME Taxpayer Compliance in Jambi City. The research was conducted during the omicron variant of the covid-19 pandemic that hit in 2022. The study was tested on the MSME population in Jambi City with a sample of MSMEs in various sectors totaling 50 participants.
Hernando, Riski +2 more
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