Results 11 to 20 of about 185,447 (241)

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

HAMBATAN PENERAPAN SANKSI PAJAK DI KPP PRATAMA PAMEKASAN

open access: yesJurnal 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
doaj   +1 more source

Kepatuhan Memediasi Pengaruh Kesadaran, Reformasi dan Persepsi atas Sanksi terhadap Penerimaan Pajak Daerah

open access: yesJurnal 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
doaj   +1 more source

Pengaruh Kebijakan Perpajakan pada Perencanaan Pajak dengan Sanksi Administrasi sebagai Pemoderasi

open access: yesJurnal Inovasi Akuntansi, 2023
This study aims to determine and obtain empirical evidence of the effect of tax policy on individual taxpayer tax planning, with tax sanctions as a moderating variable at the South Badung Tax Service Office.
I Putu Edy Arizona
doaj   +1 more source

PENGARUH PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA SURAKARTA

open access: yesJurnal Akuntansi Universitas Jember, 2020
This research was conducted to assess whether understanding taxpayers, service quality, and tax penalties against the KPP Pratama Surakarta. Population in this research are Individual Taxpayers at KPP Pratama Surakarta.
Musa Zul Hazmi   +2 more
doaj   +1 more source

Effect of Tax Morale, Tax Sanctions, and Tax Amnesty Policy on Taxpayer Compliance

open access: yesJASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 2023
Taxpayer compliance is fulfilling tax obligations voluntarily, where a taxpayer is responsible for setting its own tax obligations accurately and timely pay and report taxes. This study aims to examine and analyze the effect of tax morale, tax sanctions, and tax amnesty policy on taxpayer compliance.
Diza Amalia, Kurnia Kurnia
openaire   +1 more source

The effect of self-assessment systems, tax knowledge, and tax sanctions on the culture of taxpayer compliance of personal persons

open access: yesJPPI (Jurnal Penelitian Pendidikan Indonesia), 2023
This study aims to determine the effect of the self-assessment system, knowledge of taxation, and tax sanctions on individual taxpayer compliance at the Pratama Bandung Cibeunying Tax Service Office.
Yana Hendayana   +1 more
doaj   +1 more source

Determinants of MSME Compliance in Paying Taxes (Case Study of Sea Product Processing MSME in Bintan District) [PDF]

open access: yesBIO 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
doaj   +1 more source

Tax Sanctions as the Institutions Conditioning Efficiency of Collecting Tax Information – Limits of Legal Regulations

open access: yesStudia 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
doaj   +1 more source

PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI PAJAK, DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK

open access: yesAkuntansi Dewantara, 2017
This study aims to examine the influence of tax knowledge, firmness of tax sanctions, and tax amnesty against about obedience to taxpayer. This study focus on taxpayers every people who were in district of Bantul to know: (1) Influence of knowledge about
Nurulita Rahayu
doaj   +1 more source

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