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
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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Tax sanctions, tax reform factors, and SME compliance in Ghana
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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Types of Administrative Sanctions for Tax Offences
International 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.
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The Influence of Tax Comprehension, Tax Awareness and Tax Sanctions Toward Tax Obedience of SME’s [PDF]
Proceedings of the 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019), 2020 Artha Ayu Lestari, Yulita Zanaria
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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
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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Taxpayer awareness, tac knowledge, tac sanctions, public service account ability and taxpayer compliance [PDF]
Accounting, 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
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Effect of Tax Awareness, Tax Rate and Tax Sanctions on Taxpayer Compliance: Bibliometric Analysis
Advances in social science, education and humanities research, 2023 Lis Yulitasari +3 more
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