Results 11 to 20 of about 805,276 (254)
Studia Iuridica Lublinensia, 2020 The subject of the study is to outline the boundaries within the legislator may sanction the obligations to provide information to tax authorities using tax sanctions.
Paweł Majka
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Determinants of MSME Compliance in Paying Taxes (Case Study of Sea Product Processing MSME in Bintan District) [PDF]
BIO Web of Conferences, 2023 In Indonesia, Sustainable Development Goals (SDGs) are regulated in Presidential Regulation No. 59 of 2017. SDGs is a document that contains global goals and targets from 2016 to 2023. Funds are needed to support sustainable development so the government
Lidya Rikayana Hadli +4 more
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Factors Affecting MSME Taxpayer Compliance: Tax Sanctions As Moderation
Jurnal Akuntansi, 2023 This study examines the factors that influence MSME taxpayer compliance in Jambi City, such as understanding of accounting, tax regulations and knowledge of taxation and tax sanctions.
Fitrini Mansur +2 more
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Jurnal Aplikasi Manajemen, 2021 This study aims to determine the effect of (1) Taxation Understanding on the Compliance of Personal MSME Taxpayers, (2) Taxpayers Perception Regarding Application of Amendment to PP No.46 of 2013 become PP No.23 of 2018 on the Compliance of Personal MSME
Sudarno Sudarno +3 more
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Jurnal Akuntansi Kontemporer, 2019 Improving taxpayer compliance is a very important key in order to increase state revenues from the tax sector. This study aims to examine the variables of the com-plexity of tax regulations, service quality, taxation sanctions and tax audit on indi ...
Wiyarni Wiyarni +2 more
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Determinants of Tax Compliance for Individual Taxpayers: The Moderating Role of Tax Consultants at West Mataram Tax Office [PDF]
International Journal of Management, Accounting and EconomicsThis study aims to examine the influence of understanding tax regulations, willingness to pay taxes, quality of tax office services, and tax sanctions on the fulfilment of individual taxpayers' tax obligations, by analyzing the role of tax consultants as
Misbahruddin Misbahruddin +2 more
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THE PRINCIPLE OF ULTIMUM REMEDIUM IN CRIMINAL TAX MATTERS
IBLAM Law Review, 2023 This research examines various aspects related to tax violations in Indonesia, focusing on the legal regulations governing tax violations, corporate accountability in tax criminal actions, and the use of criminal sanctions as the ultimum remedium.
Fikrotul Jadidah
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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
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A tax penalty as a punishment? Legal aspects of the concurrence of tax and criminal sanctions [PDF]
Tax crime in the Czech Republic has become increasingly important in recent years. This article focuses on an unintended consequence of tax crime, namely the issue of double jeopardy.
Svobodová, Tereza +3 more
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The Information Technology Effect, Quality Service, and Tax Sanctions on PBB Tax Compliance
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
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