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The Influence of Tax Comprehension, Tax Awareness and Tax Sanctions Toward Tax Obedience of SME’s [PDF]

open access: yesProceedings of the 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019), 2020
Artha Ayu Lestari, Yulita Zanaria
exaly   +2 more sources

Types of Administrative Sanctions for Tax Offences

open access: yesInternational Conference KNOWLEDGE-BASED ORGANIZATION, 2018
Abstract The Bulgarian law regulates the administrative sanction as a specific sanction for noncompliance with the approved order in the state administration. Its imposition is considered to be an expression of state compulsion and it represents a realization of the administrative responsibility.
exaly   +2 more sources

Taxpayer awareness, tac knowledge, tac sanctions, public service account ability and taxpayer compliance [PDF]

open access: yesAccounting, 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

Effect of Tax Awareness, Tax Rate and Tax Sanctions on Taxpayer Compliance: Bibliometric Analysis

open access: yesAdvances in social science, education and humanities research, 2023
Lis Yulitasari   +3 more
exaly   +2 more sources

Pengaruh Sosialisasi Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Wajib Pajak Orang Pribadi Sebagai Variabel Intervening

open access: yesJurnal 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

Analysis of Tax Understanding, Tax System, and Tax Sanctions on Tax Evasion

open access: yesEast 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

Determinants of taxpayer compliance in Islamic micro small medium enterprises

open access: yesJournal 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

Investigating the Factors Influencing Tax Compliance in Online Transaction: An Empirical Study on MSMEs

open access: yesThe 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

Assessment of the Impact of EU Sanctions on Budget Revenues of Russia in the Context of New Industrialization in Terms of National Dimension [PDF]

open access: yesSHS 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

Restaurant Taxpayer Compliance: The Role of Social Relations and Tax Sanctions

open access: yesJurnal Pendidikan Ekonomi dan Bisnis (JPEB), 2022
Restaurant tax is one type of state income that can strengthen economic stability. However, due to the economic crisis due to the pandemic, the target for restaurant tax revenues is not optimal.
Indra Pahala   +3 more
doaj   +1 more source

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