Results 81 to 90 of about 2,069,903 (341)

The Effect Of E-Filing Implementation, Tax Socialization, Taxpayer Awareness, And Tax Sanctions On Compliance Individual Taxpayer

Journal of Tourism Economics and Policy, 2022
This study aims to determine the effect of the implementation of e-Filing, tax socialization, taxpayer awareness and tax sanctions partially and simultaneously on individual taxpayer compliance.
Istri Agung Lita, Apriliana Dewi, Gede Wisnu Permana, Gusti Agung Prama Yoga, Putu Gede Angga Mahaputra Permana   +4 more
semanticscholar   +1 more source

Temporary VAT Reduction in Vietnam: Consumer Behavior Analysis

International Studies of Economics, EarlyView.
ABSTRACT This study investigates the impact of temporary VAT rate changes on consumer behavior in Vietnam, particularly concerning the VAT reduction implemented during 2023–2024. The research analyzes annual survey data and household expenditure reports to assess changes in consumer spending on durable goods during the first half of 2024 (2024 H1 ...
Hang Thi Thu Trinh
wiley   +1 more source

The Effect of Taxpayer Awareness on Intention to Pay Taxes

Reslaj : Religion Education Social Laa Roiba Journal, 2022
This study aims to examine the Analysis of Taxpayer Awareness, Tax to Pay Taxes. This study uses a quantitative description method and primary data using a questionnaire. The number of samples in this study were 100 student respondents at the Universitas

semanticscholar   +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

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

Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, Sanksi Wajib Pajak, Pemahaman Wajib Pajak, Dan Sikap Rasional Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris Pada WPOP Pribadi di KPP Pratama Surakarta sampai tahun 2016) [PDF]

, 2016
Taxpayer compliance which still lower, there was many factor causing for example lowering understanding the most taxpayer about tax; lowering taxpayer perception and tax officer service still lower, taxpayer awareness which still less, and rational ...
, Dra. Mujiyati, M.Si, Tika, Miss Yuniastuti   +1 more
core  

The Influence of Tax Rates, Tax Payment Mechanisms, Tax Knowledge, Service Quality, And Taxpayer Awareness of Taxpayer Compliance with Religiosity as Intervening Variables

International journal of multidisciplinary research and analysis, 2022
Taxes is one of the state revenue sources. MSMEs have a large share of state revenue because they pay taxes in the form of obedience to the government.
Siti Masumah
semanticscholar   +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

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

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