Results 21 to 30 of about 247,863 (382)

Taxpayer Compliance Determinants: Perspective of Theory of Planned Behavior and Theory of Attribution

International Journal of Business and Applied Social Science, 2022
Tax compliance is an issue that needs to be resolved by the government to ensure an increase in revenue, so it must develop taxpayer attitudes and awareness towards tax compliance.
M. A. Adhikara, Maslichah Maslichah, Nur Diana, M. Basyir   +3 more
semanticscholar   +1 more source

Quality of Socialization, Services, and Electronic Services on Taxpayer Satisfaction and Taxpayer Compliance at Kantor Pelayanan Pajak Madya Pekanbaru

Journal of Applied Business and Technology, 2022
The purpose of this study is to analyze and determine the effect of socialization quality, service quality, and electronic service quality on taxpayer satisfaction and taxpayer compliance.
Pratomo Aji Saputro, Mimelientesa Irman, H. P. Panjaitan   +2 more
semanticscholar   +1 more source

ANALISIS SANKSI PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MODERASI PREFERENSI RISIKO

Jurnal Ilmiah Wahana Akuntansi, 2020
This research aims to determine the effect of tax penalties and tax authority services on taxpayer compliance of individual taxpayer by using risk preference as a moderating variable.
Nuramalia Hasanah, Mochamad Razief Aditya, Indah Mulyasari   +2 more
doaj   +1 more source

The Effect of E-System Modernization, Self Efficacy and Digital Literacy Capabilities on Taxpayer Compliance [PDF]

E3S Web of Conferences, 2023
This study aims to determine and examine the factors that influence taxpayer compliance. The research was conducted on Individual Taxpayers of the Kalideres Primary Tax Service Office.
Meiryani, Alkhanifani Diva, Ramadhanti Vihani   +2 more
doaj   +1 more source

The Influence of Nationalism's Attitude and Tax Morals on Taxpayer Compliance through Tax Awareness

Journal of Accounting Business and Finance Research, 2022
The purpose of this study was to examine the direct effect of nationalism and tax morale on tax awareness. As well as testing the effect of the two independent variables on taxpayer compliance through tax awareness.
Sihar Tambun, Aning Haryati
semanticscholar   +1 more source

The Effect Of E-Filing Implementation, Tax Socialization, Taxpayer Awareness, And Tax Sanctions On Compliance Individual Taxpayer

Journal of Tourism Economics and Policy, 2022
This study aims to determine the effect of the implementation of e-Filing, tax socialization, taxpayer awareness and tax sanctions partially and simultaneously on individual taxpayer compliance.
Istri Agung Lita, Apriliana Dewi, Gede Wisnu Permana, Gusti Agung Prama Yoga, Putu Gede Wisnu Permana   +4 more
semanticscholar   +1 more source

Individual Taxpayers’ Compliance Moderated By Taxpayers’ Awareness

International 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

Taxpayer Perceptions of Tax Awareness, Tax Education, and Tax Complexity among Small and Medium Enterprises in Malaysia: A Quadrant Analysis Approach

Universal Journal of Accounting and Finance, 2022
The government’s continuous support in ensuring the resilience and development of the small and medium enterprises (SMEs) amidst the COVID-19 pandemic is not open to question, especially considering the huge allocation of funds to SMEs as incentives for ...
N. Hamid, I. Ismail, N. Yunus, Muhammad Nizam Bin Jali, Anwary Syuhaily Rosly   +4 more
semanticscholar   +1 more source

The Effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance with the Voluntary Disclosure Program

Adpebi International Journal of Multidisciplinary Sciences, 2022
This study aims to examine the effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance in the Voluntary Disclosure Program.The population in this study were all taxpayers registered at KPP Senapelan Pekanbaru.
A. Prihastuti, Dodi Agusra, Deviana Sofyan, Saipul Al Sukri   +3 more
semanticscholar   +1 more source

Tax Incentives and Taxpayer Compliance of Micro, Small and Medium Enterprises: The Moderating Role of Tax Literacy

Journal of Economics, Business, & Accountancy Ventura, 2022
The government's tax incentives for MSMEs during this pandemic are expected to increase taxpayer compliance. This study aims to provide empirical evidence of the effect of tax incentives during the COVID-19 pandemic on Micro, Small and Medium Enterprises
S. L. Naitili, Atika Jauharia Hatta Hambali, Nurofik Nurofik   +2 more
semanticscholar   +1 more source