Results 121 to 130 of about 80,866 (269)

Pengaruh Sosialisasi, Motivasi, dan Pemahaman Wajib Pajak terhadap Kepatuhan Wajib Pajak (Studi pada Pengusaha Kena Pajak di Kantor Pelayanan Pajak Pratama Malang Utara) [PDF]

, 2014
This research aims to analyze and explain the influence effect of socialization, motivation, and taxpayer understanding toward taxpayer compliance.
Widiastuti, D. (Diani)
core   +1 more source

Analysis of PTKP Policy and Tax Rates on PPH 21 with Regulatory Literacy as Moderation

Indonesian Interdisciplinary Journal of Sharia Economics
Taxpayer compliance is a crucial factor in optimizing state revenue and sustaining fiscal policy. This study aims to analyze the influence of Non-Taxable Income (PTKP), tax rates, and regulatory literacy on individual taxpayer compliance, and to examine
Iis Puji Rahayu, Siti Isnaniati, Rike Selviasari   +2 more
doaj   +1 more source

Tax Incentives for Small and Medium–Sized Enterprises: A Systematic Literature Review

Journal of Economic Surveys, EarlyView.
ABSTRACT This paper presents a PRISMA‐guided systematic literature review of 91 studies analyzing tax incentives for small and medium‐sized enterprises (SMEs) and their stakeholders. Adopting an SME‐specific, instrument‐agnostic perspective, spanning both firm‐side and investor‐side incentives across multiple tax instruments, we identify three patterns.
Adam Lynch, Ciarán Mac an Bhaird, Seán O'Reilly   +2 more
wiley   +1 more source

Pengaruh Kualitas Layanan Petugas Tempat Pelayanan Terpadu dan Tingkat Pemahaman Wajib Pajak terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak di Wilayah Kpp Pratama Surabaya Wonocolo) [PDF]

, 2015
This study aims to explain and analyze the influence of the Service Quality of the Integrated Services Place Officers and The Level of Taxpayer Understanding to the Taxpayer Compliance on Regional Taxpayers at Surabaya Wonocolo Pratama Tax Service Office.
Purnamasari, Y. A. (Yuanita)
core  

PENGARUH KESADARAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Jurnal Akuntansi, 2019
This research is intended to increase tax awareness, tax socialization, fiscal service, and tax penalties. The data used in this study were primary data. Primary data from questionnaires distributed to Individual Taxpayer in Bengkulu City.
Stefani Siahaan, Halimatusyadiah Halimatusyadiah   +1 more
doaj   +1 more source

Tax amnesty and taxpayer morality in predicting taxpayer compliance

International Journal of Applied Economics, Finance and Accounting
This study examines how the implementation of tax amnesty affects the morality of taxpayers and how well they follow the rules, as well as how the morality of taxpayers affects those two things. This study is a quantitative study using a survey instrument distributed to tax officers at the West Java Regional Tax Service Office. Questionnaires were sent
Sony Devano, Sri Mulyani, Srihadi Winarningsih, Erlane Ghani   +3 more
openaire   +1 more source

Effects of taxpayer compliance with taxpayer consciousness as intervening variable

Advances in Social Sciences Research Journal, 2019
This study analyzes (1) the effect of tax authorities services on taxpayer awareness; (2) the effect of tax sanctions on taxpayer awareness; (3) the effect of tax audits on taxpayer awareness; (4) the effect of taxpayer awareness on mandatory compliance; (5) the effect of tax authorities services on taxpayer compliance; (6) the effect of sanctions on ...
openaire   +2 more sources

The Leaner, Meaner State—And What It Means for Society

Sociology Lens, EarlyView.
ABSTRACT Populism is an old phenomenon but one which appears to once again be in ascendance globally. Attributing a nation's problems to a wicked elite, populists seek to dismantle the old order and either remove or repurpose its institutions. This paper explores how populism changes economic governance and particularly, how its emphasis on fighting ...
Christopher A. Hartwell
wiley   +1 more source

Pengaruh Tingkat Kepatuhan Wajib Pajak Badan Terhadap Penerimaan Pajak Yang Dimoderasi Dengan Pemeriksaan Pajak Pada Kpp Pratama Surakarta [PDF]

, 2016
Receiving tax is one revenue for a country in order to pay expanses. In order to increase the income from taxes, government applies self assessment system hence that the compliance tax, are ready to be examined which ...
, Drs. Muhammad Abdul Aris, M.Si, Sukamto, Dian Maulida   +1 more
core  

The Effect of Selfish Ethics, Altruist Ethics, and Morality on Taxpayer Compliance with Trust as a Moderating Variable

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to examine egoistic ethics, altruistic ethics, and morality in explaining taxpayer compliance. This study also tests the effect of trust as a moderating variable.
Yudi Hermawan, Lilis Ardini, David Efendi   +2 more
doaj   +1 more source