Results 81 to 90 of about 185,447 (241)

Determinants of Taxpayer Compliance (Case Study at the Primary Tax Office of Serang Regency, Banten Province)

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
Taxes are mandatory contributions imposed by the state on taxpayers for the benefit of the country. The purpose of this study is to determine the influence of Tax Audits (X1), Understanding of Tax Regulations (X2), and Strictness of Sanctions (X3) on ...
M. Fadhly, Apollo Daito
doaj   +1 more source

Determinant Factors of Tax Compliance Level of Boarding House Business Owners in Supporting Locally-Generated Revenue of Semarang

open access: yesMedia Ekonomi dan Manajemen, 2019
The research aims to examine the influencing factors of tax compliance of boarding house owner.   This research uses one dependent variable which is Tax Compliance and seven independent variables which consist of income, environment, tax sanctions, tax ...
Pratiwi Princesswara   +1 more
doaj   +1 more source

The Signalling Power of Sanctions in Collective Action Problems [PDF]

open access: yes
We present a model of collective action in a heterogenous population of egoists and conditional cooperators. Each player is uncertain about the cooperative inclinations of the other player.
Joel van der Weele
core  

Pengaruh Modernisasi Sistem Administrasi Perpajakan, Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus pada Kantor Pelayanan Pajak Pratama Magelang) [PDF]

open access: yes, 2018
This study attempts to test influence modernization tax administration systems, and sanctions against compliance taxation taxpayers individual. The research was conducted in the taxoffice pratama magelang.
Kurniawan, I. (Irfan)
core  

Measuring Child Disadvantage: Comparing Multidimensional and Socioeconomic Approaches for Predicting Developmental Outcomes

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Robust measurement of disadvantage is essential to identifying and addressing inequities in children's development. We tested how a multidimensional framework of child disadvantage performed relative to a traditional socioeconomic position (SEP) approach to predict developmental outcomes.
Wei Hong   +7 more
wiley   +1 more source

Determinants of Taxpayer Compliance: An Integrative Approach

open access: yesJurnal Akuntansi
This study investigates the effects of tax rate policy, the implementation of PMK 66/2023, and tax sanctions on taxpayer compliance, with tax socialization as a moderating variable. Tax compliance plays a critical role in sustaining state revenue, making
Awaludin, Ronny Andesto
doaj   +1 more source

PENGARUH SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN ADANYA SANKSI PAJAK TERHADAP KEPATUHAN PERPAJAKAN BAGI PROSPECTIVE TAXPAYER

open access: yesJurnal Akuntansi Kontemporer, 2019
The aim of this study is to analyze the effect of taxation socialization, taxpayer awareness and the tax sanctions on tax compliance for prospective taxpayers.
Vionita Vionita, Septian Bayu Kristanto
doaj   +1 more source

Tax sanctions, tax amnesty program, and tax obligation placement towards compliance report on corporate taxpayers

open access: yesInternational journal of social sciences and humanities, 2019
The level of taxpayer compliance was very low. It was due to the lack of the taxpayer’s knowledge in fulfilling tax obligations. The level of the taxpayer’s awareness has not reached the expected level. The study was intended to determine whether there were significant effects of taxation sanctions, tax amnesty program, and assets placement report on ...
Rama Adi Krisnanda   +4 more
openaire   +2 more sources

FAILING STATES – THE IMPACT OF GOODS AND SERVICE TRADE LIBERALIZATION [PDF]

open access: yes
Any taxpayer lives with the feeling of being stolen when it finds that tax revenues are not used effectively and corruption is prevalent everywhere. Tax psychology appears often as an explanation of tax payers’ behavior in relation to taxation.
Lucian Alexandru Danciu
core  

ANALISIS PERSEPSI WAJIB PAJAK YANG MEMPENGARUHI KEPATUHAN DALAM MEMBAYAR PAJAK HOTEL KATEGORI KOS ( Studi Empiris Wajib Pajak Kota Semarang) [PDF]

open access: yes, 2017
This study aims to analyze perception of tax payer that influence tax compliance to pay in tax hotel, which boarding house category subject in this research is owner of boarding house in Semarang.
ARDHYANTO, Imam Aziz, SASANA, Hadi
core  

Home - About - Disclaimer - Privacy