Results 81 to 90 of about 247,863 (382)

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

Jurnal 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, Lydia Emmanuela, Deni Iskandar   +2 more
doaj   +1 more source

Influence Quality of Service, Taxpayer Knowledge and Taxpayer Awareness Towards Taxpayer Compliance

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES
This study examines the factors influencing tax compliance among small and medium-sized enterprises (MSMEs) in West Jakarta. The research analyzes three key factors: quality of tax services, taxpayer knowledge, and taxpayer awareness. Using a quantitative approach, primary data was collected through online questionnaires distributed via Google Forms to
Helmi Faisal Kholagi, Nurul Hidayah
openaire   +1 more source

Taxpayers' rights

, 1999
This statement of rights, reproduced here in its entirety, is available on the Revenue Canada website (http://www.rc.gc.ca). In the last few years, this Declaration has been printed on the back page of the Department's general taxpayer Guide to completing the income tax return. One cannot find any analysis and commentary on the Declaration in any books
Bowal, Peter, Wanke, Irene
openaire   +2 more sources

EFFECT THE UNDERSTANDING OF TAXATION, TAX SANCTIONS AND TAXPAYER AWARENESS OF TAXPAYER COMPLIANCE (RESEARCH ON TAXPAYERS OF INDIVIDUAL ENTREPRENEURS IN TANGERANG REGION)

, 2020
The purpose of this research are to examine how much influence the understanding of taxation, tax sanctions and taxpayer awareness of tax compliance. The population in this research are the taxpayers of individual entrepreneurs in the Tangerang Region ...
Megi Triandani, A. Apollo
semanticscholar   +1 more source

Youth Entrepreneurship, Credit Access and Post‐Disaster Business Recovery: Evidence From Informal Food Enterprises in Ghana

Journal of International Development, EarlyView.
ABSTRACT This study investigates how access to finance (credit access) influences business recovery and entrepreneurial performance among youth‐led informal food enterprises in Ghana, with implications for financial inclusion, entrepreneurial ability and post‐crisis business resilience in developing economies.
Bernard Kwamena Cobbina Essel, Ebenezer Donkor, Ayat Ullah, Faizal Adams, Miroslava Bavorova   +4 more
wiley   +1 more source

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

Public 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, Jamaluddin, Muliati, Femilia Zahra, Muh. Ilham Pakawaru   +4 more
doaj   +1 more source

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

الرافدین 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

Frontiers 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

Determinants of Taxpayer Compliance Through Taxpayer Satisfaction

Jurnal Ilmiah Akuntansi Kesatuan
Taxpayer compliance is a taxpayer's action in fulfilling his tax obligations in accordance with the provisions of the applicable laws and regulations in a country. E-Filling is a service for filling out and submitting taxpayer tax returns which is carried out electronically through a real time online system that provides application services or the ...
Iftitah Rahmi, Siska Yulia Defitri, Witra Maison   +2 more
openaire   +1 more source

The Influence of Taxpayer Knowledge and Taxpayer's Awareness On Land and Building Taxpayer Compliance

Acman: Accounting and Management Journal, 2022
This study investigates the effect of taxpayer knowledge and taxpayer awareness on taxpayer compliance with Land and Building Tax. The research method uses a survey approach to taxpayers in one of the sub-districts in Bandung Regency. The number of respondents who are willing to fill out the questionnaire is 100 taxpayers.
openaire   +1 more source