Results 1 to 10 of about 82,106 (233)
Deterrence or conformity?—An analysis of digital economy taxpayer compliance behavior based on prospect theory [PDF]
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 +2 more sources
Pengaruh Postur Motivasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi [PDF]
Jurnal Akuntansi dan Keuangan, 2013 The purpose of this study is to determine whether motivational factors using the motivational indicators of posture affects individual taxpayer compliance in submit the annual tax return. Samples used are 36 individual taxpayers who run small businesses.
Yenni Mangoting, Arja Sadjiarto
doaj +3 more sources
The Effect of E-System Modernization, Self Efficacy and Digital Literacy Capabilities on Taxpayer Compliance [PDF]
E3S Web of Conferences, 2023 This study aims to determine and examine the factors that influence taxpayer compliance. The research was conducted on Individual Taxpayers of the Kalideres Primary Tax Service Office.
Meiryani +2 more
doaj +1 more source
Faktor Anteseden Penerapan E-Filling pada Masa Pandemi COVID-19
Sketsa Bisnis, 2022 The purpose of this study is to analyze the effect of income on taxpayer behavior and individual taxpayer compliance, e-filing policy on taxpayer behavior and individual taxpayer compliance, taxpayer behavior on individual taxpayer compliance, income ...
Dadang Eko Budiraharjo, Dwi Orbaningsih
doaj +1 more source
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, 2022 This study aims to determine the effect of tax socialization, tax knowledge, and tax sanctions on private person taxpayer compliance with taxpayer awareness as an intervening variable in KPP Pratama Medan Polonia. The sample in this study was 100 pivate
M Rangga Arofhy +2 more
doaj +1 more source
Accounting Profession Journal (APAJI), 2022 . This study aims to determine whether knowledge of taxation and the taxpayer environment has an effect on taxpayer compliance through taxpayer awareness as an intervening variable.
Gessy Ghesiyah
doaj +1 more source
Jurnal Ilmiah Wahana Akuntansi, 2020 This research aims to determine the effect of tax penalties and tax authority services on taxpayer compliance of individual taxpayer by using risk preference as a moderating variable.
Nuramalia Hasanah +2 more
doaj +1 more source
Jurnal Ilmiah Akuntansi dan Bisnis, 2020 This study aims to analyze the effects of tax knowledge, tax sanctions, and tax socialization on taxpayer compliance, as mediated and moderated by taxpayer awareness level of taxpayer education, respectively.
Pancawati Hardiningsih +3 more
doaj +1 more source
The effects of taxpayer knowledge and taxation socialization on taxpayer compliance: The role of taxpayer awareness in developing Indonesian economy [PDF]
Accounting, 2020 The purpose of this study is to analyze the effects of taxpayer knowledge and taxation socialization on taxpayer compliance mediated by taxpayer awareness.
Rachmawati Meita Oktaviani +2 more
doaj +1 more source
Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Denpasar
Jurnal Inovasi Akuntansi, 2023 Taxpayer compliance is an act that reflects obedience and awareness of order in the taxpayer's tax obligations by making payments and reporting on the period and yearly of the taxpayer concerned in accordance with applicable tax provisions.
Rambu Hunggu Hau Maritu +2 more
doaj +1 more source