Results 31 to 40 of about 247,863 (382)

Effect of education level, income level, and tax policy on taxpayer compliance during the COVID-19 pandemic

open access: yesInternational Journal of Health Sciences, 2022
Discipline in taxpayer compliance is essential, especially during the COVID-19 pandemic. The phenomenon of education level, income level and tax policy will create a dynamic form of obedience.
Kurnia Kurnia, Riska Ayu Fajarwati
semanticscholar   +1 more source

The Influence of Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness on Taxpayer Compliance: Service Quality as a Moderating Variable [PDF]

open access: yesSHS Web of Conferences
This research aims to analyze the influence of taxpayer knowledge, motor vehicle tax sanctions, and taxpayer awareness on motor vehicle taxpayer compliance, which is moderated by service quality.
Roudlotul Janah Anisa   +3 more
doaj   +1 more source

Audit Certainty, Audit Productivity, and Taxpayer Compliance [PDF]

open access: yes, 2005
Strategies for dealing with evasion include such standard policies as stricter enforcement (e.g., increased audit rates, more extensive audits, larger penalties). However, the exact responses of taxpayers to these enforcement measures are quite difficult
James R. Alm, Michael McKee
core   +1 more source

THE EFFECT OF TAXPAYER UNDERSTANDING AND USE OF E-FILING ON TAXPAYER COMPLIANCE WITH TAX VOLUNTEER AS MODERATING VARIABLE

open access: yesJURNAL INFORMASI, PERPAJAKAN, AKUNTANSI DAN KEUANGAN PUBLIK, 2022
The tax revenue that has not reached the target is due to the low level of taxpayer compliance. One of the efforts of the Directorate General of Taxes to improve taxpayer compliance is by implementing an e-filing system and assisted by the Tax Volunteer ...
N. S. Hardika   +2 more
semanticscholar   +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

Taxpayer Compliance Factors: Tax Awareness, Will, Socialization and Sanctions

open access: yesArchives of Business Research, 2022
This study goals to study the dominant factors influencing taxpayer compliance from internal factors, namely the awareness and willingness of taxpayers; external factors, particularly from the socialization of taxation and tax sanctions.
Y. Rahayu
semanticscholar   +1 more source

ON TAX OBLIGATORY AND TAXPAYER AND ITS IMPLICATIONS

open access: yesJurnal Tax Law and Policy, 2022
The scarcity of normative studies related to the terminology of taxpayers and taxpayers, many developed countries use the terminology of taxpayers, and the more substance taxpayers refer to in the decisions of the Constitutional Court, it is necessary to
Leo B. Barus
semanticscholar   +1 more source

Moderation of tax socialization of factors affecting taxpayer compliance in the time of Covid-19

open access: yesInternational Journal of Research In Business and Social Science, 2021
The level of taxpayer compliance has decreased during the COVID-19 pandemic. The Regional Revenue Management Agency recorded that as many as 1.6 million motorized vehicles were in arrears in taxes as of September 2020.
N. Karnowati, Erna Handayani
semanticscholar   +1 more source

Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study

open access: yesJurnal Akuntansi dan Keuangan, 2019
The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples.
I Nyoman Putra Yasa   +1 more
doaj   +1 more source

Tax Compliance among Ghanaian SMEs: How impactful is Taxpayer Education?

open access: yes, 2021
Taxes are major sources of government revenue required to finance state machinery. However, the Ghanaian economy, recognised as an emerging market, is predominantly characterised by the informal sector and largely dominated by small and medium scale ...
S. Abina   +4 more
semanticscholar   +1 more source

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