Results 21 to 30 of about 185,447 (241)
The influence of personal taxpayer attitudes related to the implementation of administrative sanctions, account representative services and ability to pay tax amnesty ransom to the compliance of individual taxpayers in Palembang City, Indonesia [PDF]
, 2019 This study was conducted to examine the effect of individual taxpayer attitudes in Palembang City regarding the implementation of tax administration sanctions, service from account representative (tax service officer) and the ability to pay tax amnesty ...
Azwardi +2 more
core +1 more source
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
doaj +1 more source
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 ...
openaire +2 more sources
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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.
openaire +2 more sources
Journal of Digitainability, Realism & Mastery (DREAM), 2023 This research aims to examine the influence of tax socialization, tax understanding, and tax sanctions on the compliance of Small Micro Business (SMB) taxoayers in the city of Dili, Timor-Leste. The population in this study consists of individual taxpayers registered with the Public Business Registration and Verification Office in Dili, Timor – Leste ...
openaire +1 more source
Pengaruh Keadilan Pajak, Kualitaspelayanan Pajak, Kemungkinan Terdeteksinya Kecurangan, Sanksi Perpajakan, Dan Tarif Pajak Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak (Tax Evasion) [PDF]
, 2018 This study aims to determine whether the tax justice, the quality of tax services, the possibility of detection of fraud, tax sanctions and tax rates have an influence on taxpayer perceptions about tax evasion.
Kurnia, Safta
core +4 more sources