Results 41 to 50 of about 6,700 (308)

PENGARUH KOMPLEKSITAS PERATURAN PERPAJAKAN, KUALITAS LAYANAN, SANKSI PERPAJAKAN DAN PEMERIKSAAN TERHADAP KEPATUHAN PAJAK

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, Hartini Hartini, Darti Djuharni   +2 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 Economics
This 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, Akram Sukma, M Irwan   +2 more
doaj   +1 more source

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
openaire   +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

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, Mansur, Fitrini, Prasetyo, Eko   +2 more
openaire   +2 more sources

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
doaj   +1 more source

Multitheoretical Analysis of Taxpayer Compliance in the Coretax Era

Jurnal Akuntansi
Tax compliance plays an important role in supporting state revenue, which is used to finance development and provide public services. Although the government has implemented tax reforms by simplifying the administrative system and implementing Coretax ...
Hendro Paulus, Apollo Daito
doaj   +1 more source

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

Advanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen, Boris Rivkin, David Castellanos‐Robles, Ivan Soldatov, Lukas Beyer, Mariana Medina‐Sánchez   +5 more
wiley   +1 more source

Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor pada Kantor Samsat Bandar Lampung

Mabsya, 2020
This study aims to determine the effect of taxpayer awareness, tax sanctions, and samsat drive thru system on taxpayer compliance in paying motor vehicle tax at the Bandar Lampung Samsat Office.
Dwi Anggraeni Saputri, Nur Anisa
doaj   +1 more source

Large‐Area 2D Metasurface‐Based Triboelectric E‐Skin Arrays: Contact & Proximity Tactile Mapping with Broadband Acoustic Readouts

Advanced Materials, EarlyView.
Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief, Swagato Sarkar, Anik Kumar Ghosh, Osvalds Verners, Kamal Kumar Meena, Su‐Hyeong Lee, Soosang Chae, Tobias A. F. König, Beate Krause, Andreas Fery, Mehmet Sait Özer, Anindya Nag, Amit Das   +12 more
wiley   +1 more source