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Effect of tax justice and morale on taxpayer compliance: the moderating role of trust
Management and Accounting Reviewexaly
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
Guiping Li, Jin Peng
exaly +5 more sources
Determinants Affecting Taxpayer Compliance
Jurnal Akuntansi, 2023 This research is entitled "Determinants Affecting Taxpayer Compliance" (taxpayer survey KPP Pratama Jambi Telanaipura). The purpose of this study is to reveal that fiscus services, taxpayer awareness and tax sanctions affect taxpayer compliance.
Nela Safelia, Riski Hernando
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 +2 more sources
The complexity of tax regulations and principles of justice as determinants of taxpayer compliance: case of Indonesia [PDF]
Public and Municipal FinanceThis 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 +4 more
doaj +2 more sources
The effects of e-government, e-billing and e-filing on taxpayer compliance: A case of taxpayers in Indonesia [PDF]
International Journal of Data and Network Science, 2023 The purpose of this study is to analyze the effects of the application of e-government, e-billing and e-SPT on taxpayer compliance. This type of research is quantitative research. The variables in this study consist of one dependent variable and
Ali Rokhman +5 more
doaj +2 more sources
Taxpayer awareness, tac knowledge, tac sanctions, public service account ability and taxpayer compliance [PDF]
Accounting, 2021 This study aims to determine and analyze the effect of taxpayer awareness, tax knowledge, tax sanctions, and public service accountability on taxpayer compliance. The population of this study is the motor vehicle taxpayer in Kendari City.
Anto, La Ode +3 more
doaj +2 more sources