Results 91 to 100 of about 6,715 (309)

Factors Affecting MSMEs Taxpayer Compliance

Indonesian Interdisciplinary Journal of Sharia Economics
Tax is the largest source of state revenue in Indonesia. In recent years, MSMEs have made a good contribution to the economy in Indonesia. This has become the focus of the government to explore the tax potential of MSMEs. The purpose of this study is to
Vallery Seannanda, Erna Sulistyowati
doaj   +1 more source

PENGARUH SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN ADANYA SANKSI PAJAK TERHADAP KEPATUHAN PERPAJAKAN BAGI PROSPECTIVE TAXPAYER

Jurnal Akuntansi Kontemporer, 2019
The aim of this study is to analyze the effect of taxation socialization, taxpayer awareness and the tax sanctions on tax compliance for prospective taxpayers.
Vionita Vionita, Septian Bayu Kristanto
doaj   +1 more source

Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse

Australian Journal of Social Issues, EarlyView.
ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook, Adrienne Byrt, Rachael Burgin, Georgina Dimopoulos   +3 more
wiley   +1 more source

Causes and Consequences of Tax Morale: An Empirical Investigation [PDF]

Many taxpayers truthfully declare their income to the tax administration. Why? In this paper we have found a significant correlation between tax morale and tax evasion, controlling a variety of factors.
Markus Schaffner, Benno Torgler
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Studi Literatur tentang Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Pembayaran PBB (Pajak Bumi Bangunan)

Jurnal Perpajakan dan Keuangan Publik
This study aims to examine the influence of income, tax sanctions, and tax knowledge on taxpayer compliance in the payment of Land and Building Tax (PBB) through a literature review approach.
Ivon Ivon, Imahda Khori Furqon
doaj   +1 more source

The Influence of Tax Literacy on Tax Compliance With Tax Sanctions as A Moderating Variable

Reslaj: Religion Education Social Laa Roiba Journal
This research is quantitative research with an exploratory approach. The data used in this research is primary data that researchers obtained from various sources from all over, starting from journals, books, scientific articles, and other things that are usually used in every scientific research. The data used is primary data obtained directly through
openaire   +1 more source

Tax Awareness, Tax Knowledge, and Tax Sanctions on Motor Vehicle Taxpayer Compliance

Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Motor vehicle tax compliance remains an important concern despite the rising capacity of local governments to generate revenue from this sector. The persistence of low compliance is closely related to behavioral factors and insufficient taxpayer understanding. This study focuses on examining how tax awareness, taxpayer knowledge, and.
Daru Ramadhan, Haninun Haninun
openaire   +1 more source

Effect of taxpayer awareness, tax knowledge, quality of tax service, and tax sanctions on compliance with property tax

Entrepreneurship and Small Business Research, 2022
This study aims to determine the effect of taxpayer awareness, tax knowledge, quality of tax services, and tax sanctions on land and building tax compliance. The sampling technique used is simple random sampling. The final sample of observations was 96 respondents.
openaire   +1 more source

‘Shelter is a Dignity’: Rental Racism, Stress and Housing (In)justice

Australian Journal of Social Issues, EarlyView.
ABSTRACT Australia's private rental sector is in crisis, and culturally and racially minoritised renters face compounded harms through both covert and everyday direct forms of rental racism. Drawing on five community‐based focus groups in Melbourne (n = 37), the paper explores how racism manifests across the rental pathway and how it structures the ...
Erika Martino, Ilan Wiesel, Ang Li, Rebecca Bentley   +3 more
wiley   +1 more source

Fighting Income Tax Evasion with Positive Rewards: Experimental Evidence [PDF]

This paper provides experimental evidence regarding the influence of positive rewards on income tax evasion behavior. In particular, we experimentally test the impact of positive rewards in form of individual lottery winnings for honest taxpayers.
Cécile Bazart, Michael Pickhardt
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