Results 11 to 20 of about 37,068 (297)

THE EFFECT OF TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE: THE MODERATING ROLE OF TAXPAYER SANCTIONS [PDF]

open access: yesJournal Universitas Muhammadiyah Gresik Engineering, Social Science, and Health International Conference (UMGESHIC), 2021
This study aims to test the influence of Tax Awareness on Taxpayer Compliance with tax sanctions as a moderation variable. The population used is private taxpayers who are affected in KPP Pratama Gresik. The sample in this study amounted to 95 selected using purposive sampling technique.
Suwandi Suwandi, Faridatul Khasanah
openaire   +3 more sources

Taxpayer Experience as a Mediator Between Its Antecedents and Taxpayer Satisfaction

open access: yesJurisma: Jurnal Riset Bisnis & Manajemen
This study aims to examine the direct influence of servicescape and service quality on taxpayer experience. In addition, it investigates the direct influence of servicescape and service quality on taxpayer satisfaction.
Yohana Sari, M Yudy Rachman
doaj   +2 more sources

Factors Affecting MSMEs Taxpayer Compliance [PDF]

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
Tax is the largest source of state revenue in Indonesia. In recent years, MSMEs have made a good contribution to the economy in Indonesia. This has become the focus of the government to explore the tax potential of MSMEs. The purpose of this study is to
Vallery Seannanda, Erna Sulistyowati
doaj   +2 more sources

Self assessment: revenue authorities v. taxpayers: a state of conflict? [PDF]

open access: yes, 1999
THE purpose of this article is to examine the change in our tax system to self assessment, discussing whether it moves us closer to an “ideal” tax system thereby reducing conflict in the relationship between taxpayer and ...
Teviotdale, Wilma, Thompson, Susan
core   +4 more sources

The Influence of Taxpayer Knowledge and Taxpayer's Awareness On Land and Building Taxpayer Compliance

open access: yesAcman: Accounting and Management Journal, 2022
This study investigates the effect of taxpayer knowledge and taxpayer awareness on taxpayer compliance with Land and Building Tax. The research method uses a survey approach to taxpayers in one of the sub-districts in Bandung Regency. The number of respondents who are willing to fill out the questionnaire is 100 taxpayers.
openaire   +1 more source

Individual Taxpayers’ Compliance Moderated By Taxpayers’ Awareness

open access: yesInternational Journal of Social Science and Business, 2023
Taxes are fundamental for the running the government because tax revenue is the largest source of state revenue, raching 80% and the directoral general of taxes continue to the government as a provider of public services needed by the community must be responsible and continue to strive to provide the best service for the sake of improving public ...
Indah Wahyuni, Hari Setiyawati
openaire   +1 more source

PENGARUH KESADARAN PERPAJAKAN, SANKSI PAJAK DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

open access: yesProfita, 2019
This study aims to determine the effect of taxpayer awareness, tax sactions, and tax amnesty on individual taxpayer compliance. The population in this study are individual taxpayer who dominate in Yogyakarta city.
Nahdah Fistra Karnedi, Amir Hidayatulloh
doaj   +1 more source

Rebuilding the Democracy of the Taxpayer [PDF]

open access: yesSSRN Electronic Journal, 2013
The voter - bureaucrat is locked into a situation of a conflict of interests: as a conscientious citizen, he or she should support optimal expenditure levels for providing certain public goods, but as a person whose wellbeing and career depend on the volume of expenditures for providing public goods, he or she is interested in supporting volumes and ...
Konstanin Yanovsky   +3 more
openaire   +1 more source

RELIABLE TAXPAYER = SAFE TAXPAYER?

open access: yesRoczniki Administracji i Prawa, 2020
The article is an attempt to answer the question whether Polish taxpayers who reliably settle and pays taxes can feel safe in the highly complicated and so frequently changed legal status in Poland. Constant amendments to the regulations mean that the taxpayer increase tax resistance because they are unable to learn about the applicable regulations and
openaire   +3 more sources

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