Results 61 to 70 of about 1,132 (246)

Factors Affecting MSMEs Taxpayer Compliance

Indonesian Interdisciplinary Journal of Sharia Economics
Tax is the largest source of state revenue in Indonesia. In recent years, MSMEs have made a good contribution to the economy in Indonesia. This has become the focus of the government to explore the tax potential of MSMEs. The purpose of this study is to
Vallery Seannanda, Erna Sulistyowati
doaj   +1 more source

Dynamics of Taxpayer Awareness: Taxation Socialization, Taxpayer Attitude and Taxpayer Compliance as Moderating Variables

JOURNAL INTELEKTUAL
Introduction/Objective: The study analyzes the influence of tax socialization and taxpayer attitudes on taxpayer awareness, and examines the role of taxpayer compliance as a moderating variable on MSMEs in Parahu-Sukamulya Village. Background of the Problem: The increasing number of entrepreneurs in the creative economy sector in reality does not have ...
null Atika Purnamasari, null Popong Suryani, null Yohanes August Goenawan   +2 more
openaire   +1 more source

Taxpayer Awareness, Taxpayer Socialization, and Tax Sanctions on Taxpayer Compliance in Paying Land and Building Tax in Bekasi Regency

East Asian Journal of Multidisciplinary Research, 2023
Land and Building Tax is an important source of income for each region; therefore, each local government has its own way to optimize local revenue from the Land and Building Tax sector. This study aims to analyze the effect of awareness, socialization, and sanctions on taxpayer compliance in paying land and building tax in Bekasi Regency, both ...
Benny Oktaviano, Tirin Wulandari, Erlina Widayanti   +2 more
openaire   +1 more source

Toward a Framework for Understanding Localization in Its Institutional Context: A Systems Perspective for Incorporating Local Values

Public Administration and Development, EarlyView.
ABSTRACT This paper explores how we might integrate local traditional values into a systems approach for analyzing and maximizing localization in the context of foreign aid. The paper situates localization and its operationalization in the older and broader literature on the political economy of foreign aid.
Jennifer M. Brinkerhoff
wiley   +1 more source

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 Effect of Taxpayer Knowledge, Taxpayer Awareness, and Tax Sanctions on Corporate Taxpayer Compliance at KPP Pratama South Bekasi

Kontigensi : Jurnal Ilmiah Manajemen, 2022
Taxes are the country's largest source of financing in administering the government. The role of taxes is increasingly strategic, especially during the current weakening economic conditions. Tax compliance is a condition where the taxpayer fulfills all tax obligations and exercises tax rights.
Lisdawati Arifin, Pandu Perdana Saputra, Rianto Rianto   +2 more
openaire   +1 more source

Rethinking Public Administration Reform: Institutional Layering of Bureaucratic, Managerial and Community Logics Over Time in Nigeria's Tax Administration

Public Administration and Development, EarlyView.
ABSTRACT The reform of public institutions has attracted sustained attention in both scholarship and policymaking. Increasingly, however, there is growing recognition that reforms are rarely implemented in an institutional vacuum. Instead, new reforms are layered onto existing arrangements, producing hybrid institutional landscapes shaped by prior ...
Edidiong Bassey
wiley   +1 more source

Taxpayer compliance improvement strategy motor vehicles

JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023
North Central Timor Regency is one of the regencies in East Nusa Tenggara Province which is located directly adjacent to the Democratic State of Timor Leste. One of the most crucial development problems in this region is the problem of poverty.
Margareta Diana Pangastuti
doaj   +1 more source

The Fargo‐Moorhead Diversion: Flood Protection or Sprawl Promotion?

River Research and Applications, EarlyView.
ABSTRACT Urban growth and development opportunities are needed worldwide, but growth and development must be hazard‐aware and should follow smart‐growth principles. The $2.89 billion Fargo‐Moorhead Area Diversion Project was designed to provide flood protection following damaging floods on the Red River of the North.
Nicholas Pinter, Ryan G. Miller, Joel Paulsen   +2 more
wiley   +1 more source

Kepatuhan Wajib Pajak Memoderasi Pengaruh Kesadaran, Pemeriksaan, dan Penagihan terhadap Penerimaan Pajak

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
This study aims to examine how taxpayer awareness, tax audits, and tax collection affect tax revenue, with taxpayer compliance acting as a moderating variable. Data was collected by distributing questionnaires to respondents who were registered taxpayers
Dinda Kurnia Ramadhani Batubara, Desi Ika   +1 more
doaj   +1 more source