Results 21 to 30 of about 6,700 (308)
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, 2022 This study aims to determine the effect of tax socialization, tax knowledge, and tax sanctions on private person taxpayer compliance with taxpayer awareness as an intervening variable in KPP Pratama Medan Polonia. The sample in this study was 100 pivate
M Rangga Arofhy +2 more
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Determinants of taxpayer compliance in Islamic micro small medium enterprises
Journal of Islamic Accounting and Finance Research, 2022 Purpose - This study aims to determine the effect of understanding the tax payment mechanism and tax sanctions on taxpayer compliance and the impact of understanding the tax payment mechanism on taxpayers with tax sanctions as a mediating variable in ...
Wiwik Tiswiyanti +3 more
doaj +1 more source
The Indonesian Journal of Accounting Research, 2022 This study aims to analyze the factors that influence personal tax compliance in paying the income tax from online sales of MSME, namely tax policy, tax knowledge, tax sanctions, and tax incentives.
Eko Lasmono, Dekar Urumsah
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Analysis of Tax Understanding, Tax System, and Tax Sanctions on Tax Evasion
East Asian Journal of Multidisciplinary Research, 2023 The purpose of this study is to examine the effect of understanding taxation, the tax system, and tax sanctions on tax evasion among taxpayers registered at KPP Pratama Cikarang Selatan. The research data was obtained by distributing questionnaires using the random sampling method.
Ahmad Bukhori Muslim +2 more
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Assessment of the Impact of EU Sanctions on Budget Revenues of Russia in the Context of New Industrialization in Terms of National Dimension [PDF]
SHS Web of Conferences, 2021 The article examines topical issues that assess the impact of EU sanctions on the volume of tax revenues of the consolidated budget of Russia. The main purpose of this study is an attempt to develop a factor model that allows assessing the sanctions ...
Anisimov Andrey +2 more
doaj +1 more source
Restaurant Taxpayer Compliance: The Role of Social Relations and Tax Sanctions
Jurnal 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
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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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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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Pengaruh Kebijakan Perpajakan pada Perencanaan Pajak dengan Sanksi Administrasi sebagai Pemoderasi
Jurnal 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
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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 ...
openaire +2 more sources