Results 41 to 50 of about 3,110 (302)
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
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
openaire +2 more sources
Discriminatory Taxes are Unpopular Even when they are Efficient and Distributionally Fair [PDF]
, 2013 We explore the political acceptance of taxation in commodity markets. Participants in our experiment earn incomes by trading and must collectively choose one of two tax regimes to raise a given tax revenue.
Tyran, Jean-Robert +2 more
core +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
doaj +1 more source
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
Liquidity crisis, criminal sanctions and non-payment of VAT according to the Court of Justice of the European Union [PDF]
Crónica Tributaria, 2020 The continuing cash-flow crise of taxpayers, and in particular of businesses, recently exacerbated by the effects of Covid-19, raises the question whether it is acceptable in law today that the fulfilment of a debt, even if that debt is of a fiscal ...
Antonio Del Sole
doaj +1 more source
, 2021 The subject of the article is a specific type of legal solution, shaped in Art. 108 sec. 1 of the act on tax on goods and services. As a consequence of its application, the issuer of an invoice that does not document the actual transaction is obliged to ...
Nita, Adam
core +1 more source
Accounting Analysis Journal, 2019 ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis faktor-faktor yang mempengaruhi ketidakpatuhan wajib pajak badan dalam pelaksanaan Tax Amnesty.
UMI WAKHIDAH, Prabowo Yudho Jayanto
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 Theoritical Research on The Effect of Tax Amnesty and Sanction Strictness on Individual Taxpayer's Compliance [PDF]
, 2020 The level of taxpayer compliance in Indonesia is still quite low. Even though the government has made various efforts to increase taxpayer compliance, such as the implementation of tax amnesty and imposing sanctions.
Ridha Kurnia Fajri, Ridha, Kurnia Fajri
core