Results 41 to 50 of about 6,102 (149)

Analysis of the Impact of Tax Administrative Sanctions and Taxpayer Awareness on Taxpayer Compliance in the MSME Sector

International Journal of Business, Economics, and Social Development
This study investigates the influence of tax administrative sanctions and taxpayer awareness on taxpayer compliance in the Micro, Small, and Medium Enterprises (MSME) sector.
Widayanti, Nur Hidayah K Fadhilah
doaj   +1 more source

The Role of Religiosity and Patriotism in Improving Taxpayer Compliance

Journal of Accounting and Investment, 2019
The purpose of this study is to examine the direct effect of religiosity on taxpayer compliance. In addition, this study also examines the indirect effect of religiosity on taxpayer compliance using the mediation variables of taxpayer patriotism.
Ietje Nazaruddin
doaj   +1 more source

The role of taxpayer awareness in improving tax compliance: e-filing, self-assessment, and understanding

Jurnal Akademi Akuntansi
Purpose: This study aims to analyze the effect of the e-Filling system, self-assessment system, and understanding of taxpayers on WPOP compliance by requiring taxpayer awareness as an intervening variable.
Siska Dwi Nurjayanti, Umaimah
doaj   +1 more source

PENGARUH ADMINISTRASI PERPAJAKAN, KUALITAS LAYANAN FISKUS, TERHADAP PERILAKU WAJIB PAJAK DAN KEPATUHAN WAJIB PAJAK (Studi pada wajib pajak Badan di kantor pelayanan pajak Malang Selatan)

Profit: Jurnal Administrasi Bisnis, 2015
The  research  was  motivated  by  the  demands  of  the  increasing government revenues, especially in the sector of taxation, both form all repair and fundamental change in all aspects of taxation.
Muhammad Yusril , Siti Ragil Handayani , Nila Firdausi Nuzula   +2 more
doaj   +1 more source

Interaction of Government and Taxpayer: Types of Taxpayers Created Through Tax Sanctions and Incentives

International Journal of Public Finance, 2020
The purpose of this study is to define the taxpayer types that are existing through determining the effects of tax sanctions and incentives (TSI) on taxpayer behaviors that are bonded with trust and power relations in the interaction of the society. TSIs
Filiz Baloğlu, Nazan Susam
doaj   +1 more source

Moderation Of Patriotism Toward Tax Compliance Aspects

Iqtishaduna: Jurnal Ilmiah Ekonomi Kita
This study aimed to test and analyze the effect of taxpayer awareness, e-filing implementation, and tax sanctions on tax compliance with the love of the country as a moderating. This study uses a quantitative method with primary data.
Jaurino Jaurino, Aris Setiawan, Febriati Febriati, Wilda Sari   +3 more
doaj   +1 more source

FENOMENOLOGI PRAKTIK TAX PLANNING PADA WAJIB PAJAK BADAN

El Muhasaba: Jurnal Akuntansi, 2014
Title: [The Phenomenology of Tax Planning Practice by Corporate Taxpayer] This study aims to reveal the meaning of the tax planning practice undertaken by the taxpayer.
Nurul Farida, Unti Ludigdo, Gugus Irianto   +2 more
doaj   +1 more source

Understanding the relationship between tax knowledge and compliance under the self-assessment system

Jurnal Akademi Akuntansi
Purpose: This study aims to examine the impact of tax knowledge, taxpayer awareness, and the self- assessment system on individual taxpayer compliance, as well as to assess the moderating role of the self- assessment system in the relationship between ...
Mutia Arifah Zahra, Dahlia Tri Anggraini
doaj   +1 more source

Every Taxpayer Counts: Nina Olson’s Impact on Low-Income Taxpayer Clinics

Pittsburgh Tax Review, 2021
Every Taxpayer Counts: Nina Olson’s Impact on Low-Income Taxpayer ...
openaire   +3 more sources

Declaration of Taxpayer Rights

European Taxation, 2014
This note outlines the origins and content of the Declaration of Taxpayer Rights that is currently being developed in Poland, which is intended to ensure that the practise of the tax authorities reflects the statutory legal guarantees that may be enjoyed by all taxpayers.
Brzeziński, Bogumił, Chanowska-Dymlag, Beata   +1 more
openaire   +2 more sources