Results 31 to 40 of about 6,102 (149)

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

open access: yesRiset 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   +1 more
doaj   +1 more source

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

open access: yesAkrual: 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

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

open access: yesJurnal 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   +1 more
doaj   +1 more source

Digitalization of Customs Procedures: Current State and Prospects

open access: yesJournal of Vasyl Stefanyk Precarpathian National University
The article is aimed at studying the current state of the digitalization of customs procedures in Ukraine and determining the prospects for the development of this process in Ukraine.
Kateryna Yereshko   +2 more
doaj   +1 more source

Ketaatan Wajib Pajak Orang Pribadi Dalam Melaporkan SPT Tahunan: Beserta Faktor-Faktor yang Mempengaruhinya

open access: yesJurnal Akuntansi, 2021
This study examines the effect of understanding tax regulations, service quality, taxation, tax obligations, and application of e-filling on individual taxpayer compliance at KPP Pratama Kosambi.
Muhamad Sirojudin   +3 more
doaj   +1 more source

The right of tax examination for the employees of the tax administration in the Iraqi tax legislation [PDF]

open access: yesالرافدین للحقوق, 2009
The authority to examine is one of the most important authorities for the freedom of individuals because it authorizes the tax administration to examine the secrets of the taxpayer through the examination of his papers, documents and correspondence ...
Abd AlBasit Ali Jasim
doaj   +1 more source

Deterrence or conformity?—An analysis of digital economy taxpayer compliance behavior based on prospect theory

open access: yesFrontiers in Psychology, 2022
Taking the tax evasion of live streamers as a reference case, this article aims to establish a tax compliance prospect theory model, in which the reference point is determined by the taxpayer's perceived compliance level. The taxpayer compliance behavior
Peng Jin, Guiping Li, Weiqing Xiong
doaj   +1 more source

The complexity of tax regulations and principles of justice as determinants of taxpayer compliance: case of Indonesia [PDF]

open access: yesPublic and Municipal Finance
This study aims to determine and analyze the determinants of the complexity of tax regulations and the principles of justice regarding taxpayer compliance in Indonesia.
Chalarce Totanan   +4 more
doaj   +1 more source

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Jakarta Pusat pada Era Pandemi dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi

open access: yesJurnal Akuntansi, 2022
This study aims to examine the effect of the Implementation of the e-filing System, Tax Comprehension, and the Quality of Tax Services on Taxpayer Compliance, and to examine Taxation Socialization as a moderating variable (strengthening or weakening) the
Krisnawati Tarigan   +2 more
doaj   +1 more source

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

open access: yesJurnal Akuntansi dan Keuangan, 2018
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  

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