Results 51 to 60 of about 247,863 (382)

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)

open access: yesMonex: 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

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

open access: yesJournal 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

The Role of Taxpayer Awareness in Enhancing Vehicle Tax Compliance in Indonesia: An Attribution Theory Approach

open access: yesJournal of Tax Reform
This study explores the dynamics of taxpayer compliance with motor vehicle taxes, shedding light on the intricacies of transport taxation. Focusing on the mediating role of taxpayer awareness, the research employs a quantitative approach with Likert ...
A. P. Erasashanti   +4 more
semanticscholar   +1 more source

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

open access: yesJurnal 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

Protecting Natural Resources - Forever: The Obligations of State Officials to Uphold Forever Constitutional Provisions [PDF]

open access: yes, 2019
This Article analyzes the attacks on a state constitutional conservation lands program since the election of a governor and state legislature opposed to environmental regulation in 2010 – a precursor to current happenings at the federal level under the ...
Deming, Rachel E.
core   +2 more sources

Tax Knowledge, Taxpayer Awareness and Tax Service Quality on Taxpayer Compliance Moderated by Tax Sanctions

open access: yesOwner
This research was conducted with the aim to find out whether there is influence from tax knowledge, taxpayer awareness and quality of tax services on motor vehicle taxpayer compliance in Magelang City which is moderated by tax sanctions.
Khalisah Visiana Subekti, Y. Yuliana
semanticscholar   +1 more source

Moderating Effect of the Internet Understanding on the Relationship between the E-Filing and E-Billing with Individual Taxpayer Compliance

open access: yesPublic Management and Accounting Review, 2021
The purpose of this study is to determine e-filing, e-billing, and understanding of the Internet as a moderating variable on taxpayer compliance registered at KPP Pratama Surabaya Genteng. The object of this research was an individual taxpayer registered
Saiful Anwar   +1 more
semanticscholar   +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

Modernization of Tax Administration, Human Integrity and Taxpayer Compliance in East Preanger

open access: yesJournal of International Conference Proceedings, 2021
East Preanger is one of the regions in Indonesia that has a high economic potential. The potential economic in East Preanger based on knowledge and culture. Unfortunately, awareness of paying taxes still a serious spotlight.
Laras Pratiwi, Yeni Fitriani Somantri
semanticscholar   +1 more source

Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model

open access: yesThe European Accounting Review, 2020
Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden.
Kay Blaufus   +4 more
semanticscholar   +1 more source

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