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Cost Uncertainty and Taxpayer Compliance [PDF]

International Tax and Public Finance, 2005
The existence of a private cost borne by audited taxpayers affects the tax enforcement policy. This is so because tax auditors will face now two sources of uncertainty, namely, the typical one associated with taxpayers' income and that associated with the taxpayers' idiosyncratic attitude towards tax compliance.
Jordi Caballé, Judith Panadés
openaire   +5 more sources

Eliciting Taxpayer Preferences Increases Tax Compliance [PDF]

SSRN Electronic Journal, 2013
Two experiments show that eliciting taxpayer preferences on government spending -- providing taxpayer agency -- increases tax compliance. We first create an income and taxation environment in a laboratory setting to test for compliance with a "lab tax.'' Allowing a treatment group to express non-binding preferences over tax spending priorities leads to
Jan-Emmanuel De Neve, Cait Lamberton, Michael I. Norton   +2 more
openaire   +5 more sources

ANALISIS SANKSI PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MODERASI PREFERENSI RISIKO

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, Mochamad Razief Aditya, Indah Mulyasari   +2 more
doaj   +1 more source

The Determinants of Taxpayer Compliance with Tax Awareness as a Mediation and Education for Moderation

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, Indira Januarti, Rachmawati Meita Oktaviani, Ceacilia Srimindarti   +3 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, Anik Yuesti, Putu Novia Hapsari Ardianti   +2 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, Hanif Kurnia, Sunarto and Udin   +2 more
doaj   +1 more source

The Influence of Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness on Taxpayer Compliance: Service Quality as a Moderating Variable [PDF]

SHS Web of Conferences
This research aims to analyze the influence of taxpayer knowledge, motor vehicle tax sanctions, and taxpayer awareness on motor vehicle taxpayer compliance, which is moderated by service quality.
Roudlotul Janah Anisa, Dewi Wulaningrum Puspita, Parwoto Parwoto, Najma Adzikry Meuthya   +3 more
doaj   +1 more source

The Effectiveness of Digitizing Tax Administration to Reduce the Compliance Cost of Taxpayers of Micro, Small, and Medium Enterprises (MSMEs)

Jurnal Public Policy, 2023
MSMEs are a growing and vital sector for the country's economy. However, until now, MSMEs taxpayer compliance is still low. DGT then digitized tax administration with the aim of reducing taxpayer compliance costs for MSMEs taxpayers.
Scheilla Aprilia Murnidayanti, Titi Muswati Putranti   +1 more
doaj   +1 more source

The Influence Of Taxpayer Knowledge, Tax Socialization And Taxpayer Compliance On Taxpayer Compliance In Time Pandemic Covid-19

Journal of Governance, Taxation and Auditing, 2022
This study aims to determine the effect of tax knowledge, tax socialization and tax sanctions on taxpayer compliance. The population in this study is the MSME corporate taxpayer in KPP Pratama North Badung, with the sample using as many as 100 respondents.
Ida Ayu Pradnya Kusuma DEWI, Ni Wayan SITIARI, Cokorda Krishna YUDHA   +2 more
openaire   +1 more source

PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, SISTEM ADMINISTRASI PERPAJAKAN MODERN, PENGETAHUAN KORUPSI, DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA SEMARANG

Akuntansi Dewantara, 2017
Taxpayer compliance is a situation where the taxpayer complies the entire obligation and commit the tax due. The Government's efforts in improving taxpayer compliance are the intensification and extensification taxes.
Ristra Putri Ariesta, Lyna Latifah
doaj   +1 more source