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Determinants Affecting Taxpayer Compliance
Jurnal Akuntansi, 2023 This research is entitled "Determinants Affecting Taxpayer Compliance" (taxpayer survey KPP Pratama Jambi Telanaipura). The purpose of this study is to reveal that fiscus services, taxpayer awareness and tax sanctions affect taxpayer compliance.
Nela Safelia, Riski Hernando
doaj +2 more sources
The effects of taxpayer knowledge and taxation socialization on taxpayer compliance: The role of taxpayer awareness in developing Indonesian economy [PDF]
Accounting, 2020 The purpose of this study is to analyze the effects of taxpayer knowledge and taxation socialization on taxpayer compliance mediated by taxpayer awareness.
Rachmawati Meita Oktaviani +2 more
doaj +2 more sources
Taxpayer awareness, tac knowledge, tac sanctions, public service account ability and taxpayer compliance [PDF]
Accounting, 2021 This study aims to determine and analyze the effect of taxpayer awareness, tax knowledge, tax sanctions, and public service accountability on taxpayer compliance. The population of this study is the motor vehicle taxpayer in Kendari City.
Anto, La Ode +3 more
doaj +2 more sources
Taxpayer Compliance Based on Awareness and Policy
, 2021 Article History: Received October 22, 2020 Accepted February 27, 2021 Available March 15, 2021 This study examines the effect of tax policy aspects and awareness on taxpayer compliance in Kuningan Regency. The policy aspects in this study have manifested
Dadang Suhendar, Dani Rahman Hakim
openalex +3 more sources
World Journal of Advanced Research and Reviews, 2022 The excavation of the potential of domestic revenues will continue to be improved optimally through the expansion of non-oil and gas revenue sources, in order to replace the funding of countries sourced from external debt. One of the dominant sources of domestic income is tax revenue.
Fransiskus X. Seran +2 more
openaire +2 more sources
Jurnal Ilmiah Akuntansi dan Bisnis, 2020 This study aims to analyze the effects of tax knowledge, tax sanctions, and tax socialization on taxpayer compliance, as mediated and moderated by taxpayer awareness level of taxpayer education, respectively.
Pancawati Hardiningsih +3 more
doaj +2 more sources
The Role of Religiosity and Patriotism in Improving Taxpayer Compliance
Journal of Accounting and Investment, 2019 The purpose of this study is to examine the direct effect of religiosity on taxpayer compliance. In addition, this study also examines the indirect effect of religiosity on taxpayer compliance using the mediation variables of taxpayer patriotism.
Ietje Nazaruddin
doaj +2 more sources
Faktor Anteseden Penerapan E-Filling pada Masa Pandemi COVID-19
Sketsa Bisnis, 2022 The purpose of this study is to analyze the effect of income on taxpayer behavior and individual taxpayer compliance, e-filing policy on taxpayer behavior and individual taxpayer compliance, taxpayer behavior on individual taxpayer compliance, income ...
Dadang Eko Budiraharjo, Dwi Orbaningsih
doaj +1 more source
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
doaj +1 more source
THE ROLE OF TAX FAIRNESS AND TAXPAYER TRUST IN BUILDING VOLUNTARY COMPLIANCE IN MSME TAXPAYERS
International Journal of Business Society, 2023 The aim of this study is to explain the role of tax fairness (procedural and distributive) and taxpayer trust (cognitive) in building voluntary compliance of micro, small, and medium enterprises (MSMEs) taxpayers in Malang Raya, Indonesia.
semanticscholar +1 more source