Results 1 to 10 of about 7,010 (270)
Determinants Affecting Taxpayer Compliance [PDF]
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 +5 more sources
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, Weiqing Xiong
exaly +4 more sources
The Influence Of Taxpayer Knowledge, Tax Socialization And Taxpayer Compliance On Taxpayer Compliance In Time Pandemic Covid-19 [PDF]
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 +2 more
openaire +3 more sources
THE EFFECT OF TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE: THE MODERATING ROLE OF TAXPAYER SANCTIONS [PDF]
Journal Universitas Muhammadiyah Gresik Engineering, Social Science, and Health International Conference (UMGESHIC), 2021 This study aims to test the influence of Tax Awareness on Taxpayer Compliance with tax sanctions as a moderation variable. The population used is private taxpayers who are affected in KPP Pratama Gresik. The sample in this study amounted to 95 selected using purposive sampling technique.
Suwandi Suwandi, Faridatul Khasanah
openaire +3 more sources
Taxpayer's Compliance: Towards Voluntary Compliance [PDF]
Global Conference on Business and Social Sciences Proceeding, 2021 The understanding of taxpayers' regulatory compliance still remains a big question. There have been some studies discussing about the taxpayers' regulatory compliance. Its variety of variables covers: 1) tax cognition, 2) tax understanding, 3) sunset policy, 4) tax amnesty, 5) tax sanction, 6) taxpayer awareness, 7) tax authorities service, 8) taxpayer'
Dian Purnama Sari +3 more
openaire +2 more sources
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 +3 more sources
Individual Taxpayers’ Compliance Moderated By Taxpayers’ Awareness
International Journal of Social Science and Business, 2023 Taxes are fundamental for the running the government because tax revenue is the largest source of state revenue, raching 80% and the directoral general of taxes continue to the government as a provider of public services needed by the community must be responsible and continue to strive to provide the best service for the sake of improving public ...
Indah Wahyuni, Hari Setiyawati
openaire +1 more source
Digitalization, Culture, and Taxpayers’ Compliance in Nigeria
JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES, 2023 This study investigated digitalization, culture, and taxpayers' compliance in Nigeria as the literature shows a paucity of studies on the subject. The study was guided by the economic deterrence theory and benefits theory of taxation (BRTT). Descriptive survey research was adopted.
Godwin Emmanuel OYEDOKUN +1 more
openaire +1 more source
Tax Compliance Challenge through Taxpayers’ Typology
Economies, 2022 Tax compliance has become a very popular academic research topic. Understandably so, as all modern societies face the challenge of limiting tax evasion and the losses this phenomenon causes to government revenues. Given the increase in duties in the aftermath of the economic downturn affected by COVID-19, increasing taxpayer compliance is one of the ...
Hana Paleka, Vanja Vitezić
openaire +4 more sources
Taxpayer Awareness and Understanding on Taxpayer Compliance in Nepal
Management Dynamics, 2020 This study aims at examining the influence of taxpayer awareness and taxpayer understanding toward taxpayers’ compliance in Nepal. The research population is taxpayers that are registered in Inland Revenue Office, Nepalgunj. This study used convenience as well as purposive sampling as a sampling technique.
openaire +2 more sources