Results 1 to 10 of about 185,447 (241)
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.
Cindy Fitria Sumuan, Fidiana Fidiana
doaj +4 more sources
CAN TAX SANCTIONS AND TAX AMNESTY MITIGATE TAX NON-COMPLIANCE?: EXPERIMENTAL EVIDENCE IN INDONESIA
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2018 This study examines the tax sanctions policy and the tax amnesty program on the compliance of individual taxpayers who conduct business activities. Based on experimental data with a 2x2 factorial design between subjects, participants who are given high ...
Kadek Pranetha Prananjaya
doaj +2 more sources
Taxpayer awareness, tac knowledge, tac sanctions, public service account ability and taxpayer compliance [PDF]
Accounting, 2021 This study aims to determine and analyze the effect of taxpayer awareness, tax knowledge, tax sanctions, and public service accountability on taxpayer compliance. The population of this study is the motor vehicle taxpayer in Kendari City.
Anto, La Ode +3 more
doaj +1 more source
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, 2022 This study aims to determine the effect of tax socialization, tax knowledge, and tax sanctions on private person taxpayer compliance with taxpayer awareness as an intervening variable in KPP Pratama Medan Polonia. The sample in this study was 100 pivate
M Rangga Arofhy +2 more
doaj +1 more source
Determinants of taxpayer compliance in Islamic micro small medium enterprises
Journal of Islamic Accounting and Finance Research, 2022 Purpose - This study aims to determine the effect of understanding the tax payment mechanism and tax sanctions on taxpayer compliance and the impact of understanding the tax payment mechanism on taxpayers with tax sanctions as a mediating variable in ...
Wiwik Tiswiyanti +3 more
doaj +1 more source
The Indonesian Journal of Accounting Research, 2022 This study aims to analyze the factors that influence personal tax compliance in paying the income tax from online sales of MSME, namely tax policy, tax knowledge, tax sanctions, and tax incentives.
Eko Lasmono, Dekar Urumsah
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
Assessment of the Impact of EU Sanctions on Budget Revenues of Russia in the Context of New Industrialization in Terms of National Dimension [PDF]
SHS Web of Conferences, 2021 The article examines topical issues that assess the impact of EU sanctions on the volume of tax revenues of the consolidated budget of Russia. The main purpose of this study is an attempt to develop a factor model that allows assessing the sanctions ...
Anisimov Andrey +2 more
doaj +1 more source
Jurnal Ilmiah Akuntansi dan Bisnis, 2020 This study aims to analyze the effects of tax knowledge, tax sanctions, and tax socialization on taxpayer compliance, as mediated and moderated by taxpayer awareness level of taxpayer education, respectively.
Pancawati Hardiningsih +3 more
doaj +1 more source
Tax Awareness, Tax Services Quality, and Tax Sanctions on Individual Taxpayer Compliance
The 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