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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The Impact of Tax Socialization and the Stringency of Tax Sanctions on Taxpayer Compliance Among Business Owners in the Lembang Area [PDF]
, 2023 This research was conducted to determine the effect of tax socialization and the strictness of tax sanctions on compliance by taxpayers who own a business. The population in this study are taxpayers who have businesses in the Lembang area.
Silaen, Oktaviani, Pangaribuan, Hisar
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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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Effect of Tax Morale, Tax Sanctions, and Tax Amnesty Policy on Taxpayer Compliance
JASa (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
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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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The Effect of Tax Awareness, Socialization Taxation, And Tax Sanctions Against Personal Taxpayer Compliance [PDF]
, 2022 This study aims to determine the awareness of taxation, socialization of taxation, and tax sanctions affect the compliance of individual taxpayers. The data used are primary data obtained from questionnaires distributed to individual taxpayers.
Hikmah, Nur
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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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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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The effect of tax harmonization law and tax sanctions on MSME taxpayer compliance in Jambi
Journal of Contemporary Accounting, 2023 This study examines the effect of the Tax Harmonization Law and Tax Sanctions on MSME Taxpayer Compliance in Jambi City. The research was conducted during the omicron variant of the covid-19 pandemic that hit in 2022. The study was tested on the MSME population in Jambi City with a sample of MSMEs in various sectors totaling 50 participants.
Hernando, Riski +2 more
openaire +2 more sources
The Effect of Tax Audit, Tax Amnesty, and Tax Sanctions on Taxpayer Compliance at Pratama Bima Tax Services Office [PDF]
, 2023 This study aims to analyze the effect of tax audits, tax amnesty, and tax sanctions on taxpayer compliance at the Bima Pratama Tax Service Office. This study uses primary data and secondary data.
Muhammad Rizkan +2 more
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