IDENTIFIKASI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN Studi Pada Dinas Pendapatan Kota Malang [PDF]
This research is research of diskriptif [at] On Duty Earnings of Unlucky Town [of] period 2005-2006 with title "Identify Compliance Of Taxpayer In Paying Land Tax And Building (PBB)".
Ningsih, Surya
core
The Moderating Effect of Tax Volunteers on Taxpayer Compliance
Purpose: With an emphasis on the role of tax volunteers, taxpayer comprehension, tax penalties, awareness, and E-SPT use, this study attempts to investigate the factors impacting MSME taxpayer compliance in Cirebon Region Three.
Heni Susilawati +3 more
doaj +1 more source
The aim of this study is to examine the direct and indirect effect of trust to government, costs of compliance and moral obligation on taxpayer compliance behavior. This study was conducted in East Java.
Muslichah Muslichah
doaj +1 more source
Reviewing fast or slow: A theory of summary reversal in the judicial hierarchy
Abstract Appellate courts with discretionary dockets have multiple ways to review lower courts. We develop a formal model that evaluates the trade‐offs between “full review”—which features full briefing, oral arguments, and signed opinions—versus “quick review,” where a higher court can summarily reverse a lower court. We show that having the option of
Alexander V. Hirsch +2 more
wiley +1 more source
TINJAUAN ATAS KEPATUHAN PELAPORAN SURAT PEMBERITAHUAN PAJAK PENGHASILAN WAJIB PAJAK SUBSEKTOR INDUSTRI KREATIF BERKAITAN DENGAN PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK SURAKARTA [PDF]
This research aimed to find out the rate of reporting compliance notice of Annual Reporting of Income Tax (SPT Tahunan) Individual and Company Taxpayer Subsector of Creative Industry in the period 2009 to 2012 at Kantor Pelayanan Pajak Pratama ...
Sasanti, Shinta Dewi Indah
core +1 more source
Influence Quality of Service, Taxpayer Knowledge and Taxpayer Awareness Towards Taxpayer Compliance
This study examines the factors influencing tax compliance among small and medium-sized enterprises (MSMEs) in West Jakarta. The research analyzes three key factors: quality of tax services, taxpayer knowledge, and taxpayer awareness. Using a quantitative approach, primary data was collected through online questionnaires distributed via Google Forms to
Helmi Faisal Kholagi, Nurul Hidayah
openaire +1 more source
This study investigates the effect of taxpayer knowledge and taxpayer awareness on taxpayer compliance with Land and Building Tax. The research method uses a survey approach to taxpayers in one of the sub-districts in Bandung Regency. The number of respondents who are willing to fill out the questionnaire is 100 taxpayers.
openaire +1 more source
Seeing like a citizen: Experimental evidence on how empowerment affects engagement with the state
Abstract Building a strong and effective state requires revenue. Yet, in many low‐income countries, citizens do not make formal payments to the state or forego engaging with the state altogether due to vulnerability to opportunistic demands by state agents. We study two randomized interventions in Kinshasa, Democratic Republic of the Congo, designed to
Soeren J. Henn +4 more
wiley +1 more source
Pengaruh Penerapan Efiling terhadap Kepatuhan Wajib Pajak dalam Menyampaikan SPT Tahunan dengan Kepuasan Kualitas Pelayanan sebagai Variabel Intervening [PDF]
This study aims to analyze the effect of efficacy against Taxpayer Compliance with service quality as intervening variable in Gunungkidul Region.This research data is obtained from questionnaire (Primer) which is distributed to the Taxpayer using efiling
sari, R. R. (Rita)
core
Do Taxpayers Embrace Social Norms to Comply? Empirical Evidence From Indonesia
ABSTRACT This study explores the powerful role societal norms play in shaping taxpayers' behaviour in Indonesia, with a focus on how the prevalence of compliance influences both tax filing and payment practices. By examining the ratio of tax evaders to compliant taxpayers in specific regions, we measured the strength of these norms and explored their ...
Yon Arsal, Arifin Rosid, Agung Satyadini
wiley +1 more source

