Results 11 to 20 of about 6,715 (309)
Tax Sanctions from the Authority Perspective [PDF]
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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The Information Technology Effect, Quality Service, and Tax Sanctions on PBB Tax Compliance [PDF]
Indonesian Journal of Islamic Economics and FinanceThis study examines the impact of tax information technology services and tax sanctions on property taxpayers' (UN) compliance in Surabaya. Using multiple linear regression, the research finds that tax information technology, service quality, and ...
Siti Miftachul Jannah +2 more
doaj +3 more sources
Tax sanctions, tax reform factors, and SME compliance in Ghana [PDF]
International Journal of Research in Business and Social Science (2147- 4478)This study examined the moderating effect of tax sanctions on the relationships between tax reform factors (knowledge in tax laws, tax rights, tax business income) and tax compliance among SMEs in Ghana. The study adopted quantitative research design. Stratified random sampling technique was deployed in the selection of two hundred and fifty-two (252 ...
Isaac Nyame, Sampson Afrifa Jnr
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The Impacts of Tax Examinations, Tax Sanctions and Tax Hostage (Gijzeling) on Taxpayers’ Formal Compliance [PDF]
Riset, 2019 The purpose of this study is to determine whether there are impacts of tax audits (X1), tax sanctions (X2), and tax holdings (X3), on formal compliance of taxpayers (Y). The population in this study is the taxpayers registered with KPP Cibitung who live in RW 030 Tambun South.
Puspitasari, Dewi +1 more
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THE NEXUS OF SELF-ASSESSMENT, MONEY ETHICS, AND TAX SANCTIONS IN TAX COMPLIANCE [PDF]
Assets : Jurnal Ekonomi, Manajemen dan AkuntansiThis research seeks to explore and examine the connection between self-assessment systems, money ethics, and tax sanctions on individuals' views regarding tax evasion. Primary data were gathered using questionnaires distributed at the North Makassar KPP Pratama research location, involving a sample of 100 taxpayers.
Cornelia Marcheline Joham +2 more
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TAX SOCIALIZATION, TAX INCENTIVES, AND TAX SANCTIONS ON TAXPAYER COMPLIANCE AND TRUST IN TAX INSTITUTIONS AS MODERATING VARIABLES [PDF]
International Journal of Business, Law and Political ScienceThe purpose of this research is to study the influence of tax socialization, tax incentives, tax sanctions and trust in taxation institutions on taxpayer compliance, as well as the moderating role of trust in taxation institutions in strengthening the influence of tax socialization, tax incentives, and tax sanctions on taxpayer compliance.
Durrotul Mufidah, Syaiful Syaiful
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HAMBATAN PENERAPAN SANKSI PAJAK DI KPP PRATAMA PAMEKASAN
Jurnal Akademi Akuntansi, 2020 This research aims to illustrate how the processes/procedures and obstacles in the implementation of tax sanctions in KPP Pratama Pamekasan. The research method used is a case study approach.
Muhammad Ainul Yaqin, Alwiyah Alwiyah
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Performance of tax investigations and tax sanctions for income concealment in Poland
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2022 This paper gives an insight into the application of one of the institutions of law adopted nearly twenty years ago by the government to counteract income tax evasion in Poland. The contents of the paper focusses on two main issues. First it enquires into the institution in question – in particular into its design, giving consideration both to ...
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Jurnal Ilmiah Akuntansi, 2020 This study aims to examine the effect of awareness of taxpayers, tax administration reforms and perceptions of tax sanctions on vehicle tax revenues in Buleleng Regency of Bali with taxpayer compliance as a moderating variable. Survey method through the
I Nyoman Putra Yasa +2 more
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Journal of Leadership, Accountability and Ethics, 2019 Are sanctions the most efficient means for convincing a nation to stop threatening security? We incorporate sanctions in a Robert Kohn trade model, likening security threats to global pollutants. Results suggest that Pigouvian taxes may contain the threats more efficiently than sanctions can.
Dulat Altynkhanov, Leon Taylor
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