Kepatuhan Wajib Pajak Orang Pribadi Ditinjau dari Fiscal Knowledge, Locus Of Control, dan Interaksi antara Fiscal Knowledge dengan Locus Of Control [PDF]
Indonesia adopts a self assessment that requires an awareness and volunteerism taxpayer in carrying out tax obligations. To support the success f this system, taxpayer compliance is absolutely necessary. These various factors shown to affect the level of
Fransisca, I. (Ika)
core +2 more sources
The Challenges of Backsourcing
ABSTRACT Public sector outsourcing sometimes ends in unexpected termination, forcing authorities to engage in backsourcing. The aim of this study is to identify the challenges posed by unexpected terminations of sourcing contracts in the public sector and analyze how actual practices in these situations diverge from theoretical expectations in the ...
Johan Berlin +3 more
wiley +1 more source
The purpose of research to know the influence of the taxpayer science level to the compliance of paying taxes by taxpayers, among others: knowledge of tax law, system knowledge and taxation functions, and the knowledge of sanctions Taxation both partially and simultaneously.
Kusumaningrum, Nurcahyaning Dwi +6 more
openaire +1 more source
Exploring and Explaining the Use and Proliferation of Whole Life Orders in England and Wales
ABSTRACT Whole life orders (WLOs) represent the power of the state to inflict harm at its most extreme, with such sentences being found to be in breach of the European Convention on Human Rights. However, very little research has endeavoured to understand the use of WLOs.
Hannah Gilman, Jake Phillips
wiley +1 more source
Taxpayer Information Assistance Services and Tax Compliance Behavior [PDF]
The traditional "enforcement" paradigm of tax administration views taxpayers as potential criminals, and emphasizes the repression of illegal behavior through frequent audits and stiff penalties. However, an important trend in tax administration policies
James Alm +3 more
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Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Bumi Dan Bangunan Di Kabupaten Wonogiri [PDF]
The purpose of this study is to analyze the factors that affect taxpayer compliance of the earth and buildings in Wonogiri regency. The population of this study are taxpayers of the earth and buildings registered in the Regional Financial and Asset ...
, Zulfikar, Dr.SE., M.Si +1 more
core
Abstract After the Global Financial Crisis of 2008, European Union (EU) governance has become more tolerant towards national policy adaptation and experimentation. Right‐wing populist governments in East Central Europe (ECE) have used this increased flexibility amongst other things to develop various economically nationalist strategies to reassert ...
Gerhard Schnyder +2 more
wiley +1 more source
Pengaruh Penerapan Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Wajib Pajak (Survey Terhadap Kantor Pelayanan Pajak Pratama Bandung Bojonagara) [PDF]
Efforts through programs and activities of tax administration reform are realized through the implementation of modern tax administration system is intended to encourage taxpayer compliance.
Agustina, L. (Lidya) +2 more
core
Abstract Following the global financial crisis, European financial authorities introduced a host of new initiatives intended to advance market integration, improve the quality of bank oversight and enhance both economic stability and prospects for growth.
Dóra Piroska, Rachel A. Epstein
wiley +1 more source
Pengaruh Self Assesment System, Kesadaran Wajib Pajak Terhadap KepatuhanWajib Pajak UMKM dengan Pengetahuan Perpajakan Sebagai Variabel Moderasi [PDF]
This research aims to examine the influence of the self-assessment system, taxpayer awareness on MSME taxpayer compliance with Tax Knowledge as a moderating variable at KPP Pratama Surabaya Surabaya.
Putri, Fara Dita Yulanda
core

