Results 21 to 30 of about 6,288 (266)

PENGARUH KEBIJAKAN, PERATURAN, LOCUS OF CONTROL DAN SIFAT MACHIEVELLIAN TERHADAP PERENCANAAN PAJAK ORANG PRIBADI

Jurnal Akuntansi Kontemporer, 2019
Tax planning is an attempt to minimize taxpayer tax due legally by using taxation legislation. With self assessment system, taxpayer can do tax planning. Literature shows that there are external factors like taxation legislation.
Antony Yudi, jesica handoko
doaj   +1 more source

Unwanted taxpayers

Archives of Business Research, 2021
While a relatively large amount of research is being conducted in prisons around the world, the number of searches allowed in penitentiary institutions in Hungary is very low. The problem is not only with the number of researches allowed, but also that in many cases the researcher is forced to make serious trade-offs to obtain a permit.
openaire   +1 more source

PENGARUH PENGETAHUAN WAJIB PAJAK, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Pada Wajib Pajak Di SAMSAT Jakarta Selatan)

Monex: Journal Research Accounting Politeknik Tegal, 2019
This research is using quantitative study aimed to see whether there are influence of taxpayer knowledge, modernization of taxation administration system, and tax penalties on motor vehicle taxpayer compliance. This study uses the taxpayer who registered
Pradipta Anisa Virgiawati
doaj   +1 more source

Pengaruh Pelayanan Fiskus, Pemahaman Pajak dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak

Jurnal Akuntansi, 2023
Since 1983 Indonesia has carried out tax reforms where the tax payment procedure has changed from official assessment to self-assessment system. Self-assessment system gives full trust and responsibility to the taxpayer community to fulfill their tax ...
Anissa Yuniar Larasati, Wiwi Hartika
doaj   +1 more source

THE EFFECT OF TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE: THE MODERATING ROLE OF TAXPAYER SANCTIONS

Journal 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   +2 more sources

Pengaruh Kualitas Pelayanan Account Representative (Ar) Terhadap Kepuasan Dan Kepatuhan Wajib Pajak Badan (Studi Pada Perusahaan Makanan Di Kota Malang)

Akrual: Jurnal Akuntansi, 2013
The objective of this research is to know influence between account representative quality service as an evidence of administration modernization of taxation with the taxpayer satisfaction and the taxpayer compliance.
Ajeng Rachma Pertiwi, M. Khoiru Rusydi
doaj   +1 more source

PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, PENERAPAN E-FILING, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Riset Akuntansi, 2022
This study aims to determine the Effect of Taxpayer Awareness, Tax Socialization, Implementation of e-Filing, and Tax Sanctions on Individual Taxpayer Compliance. This study used 88 respondents.
Putri Noer Fadhilah, Nyimas Wardatul Afiqoh   +1 more
doaj   +1 more source

Tax Policy and Farm Organization

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley   +1 more source

Alternative Policy Designs to Help Farmers Select Profitable Conservation Practices

Agribusiness, EarlyView.
ABSTRACT Voluntary private carbon initiatives (VPCIs) promote the implementation of agricultural conservation practices that mitigate emissions of greenhouse gases (GHGs) via financial incentives to participating farmers. Simultaneously, an array of public policies supports the adoption of conservation practices through technical and financial ...
Oranuch Wongpiyabovorn, Alejandro Plastina   +1 more
wiley   +1 more source

The Role of Taxpayer Trust and Awareness on Voluntary Compliance: An Experimental Study

Jurnal Ilmiah Akuntansi, 2023
This study is a development of previous research which found that fair treatment from the tax authorities were not able to encourage taxpayer compliance.
I Putu Hendra Martadinata, I Nyoman Putra Yasa   +1 more
doaj   +1 more source