The Influence of Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness on Taxpayer Compliance: Service Quality as a Moderating Variable [PDF]
SHS Web of ConferencesThis research aims to analyze the influence of taxpayer knowledge, motor vehicle tax sanctions, and taxpayer awareness on motor vehicle taxpayer compliance, which is moderated by service quality.
Roudlotul Janah Anisa +3 more
doaj +1 more source
Jurnal Public Policy, 2023 MSMEs are a growing and vital sector for the country's economy. However, until now, MSMEs taxpayer compliance is still low. DGT then digitized tax administration with the aim of reducing taxpayer compliance costs for MSMEs taxpayers.
Scheilla Aprilia Murnidayanti +1 more
doaj +1 more source
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 +1 more source
Audit Certainty, Audit Productivity, and Taxpayer Compliance [PDF]
, 2005 Strategies for dealing with evasion include such standard policies as stricter enforcement (e.g., increased audit rates, more extensive audits, larger penalties). However, the exact responses of taxpayers to these enforcement measures are quite difficult
James R. Alm, Michael McKee
core +1 more source
Akuntansi Dewantara, 2017 Taxpayer compliance is a situation where the taxpayer complies the entire obligation and commit the tax due. The Government's efforts in improving taxpayer compliance are the intensification and extensification taxes.
Ristra Putri Ariesta, Lyna Latifah
doaj +1 more source
Jurnal Akuntansi, 2021 This study examines the effect of understanding tax regulations, service quality, taxation, tax obligations, and application of e-filling on individual taxpayer compliance at KPP Pratama Kosambi.
Muhamad Sirojudin +3 more
doaj +1 more source
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 +1 more source
PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN PAJAK PADA KEPATUHAN WAJIB PAJAK SARANG BURUNG WALET [PDF]
, 2023 This research aims to test or determine the influence of the level of taxpayer awareness, tax knowledge and quality of tax services on swallow's nest taxpayer compliance in Poalangkaraya City.
RIFQI, MUHAMMAD ZACKY DWI
core
Analisis Kemampuan Fiskus Dalam Pemeriksaan Pajak Guna Meningkatkan Kepatuhan Wajib Pajak
Jurnal Wacana Kinerja, 2020 Regarding the importance of public awareness in achieving tax compliance, it required a competent tax administration. The competence of tax authorities are an important factor in determining taxpayer compliance, especially in the self assessment system ...
Dadang Tahyu
doaj +1 more source
Pengaruh Persepsi Kegunaan dan Persepsi Kemudahan Penggunaan terhadap Hubungan antara Persepsi Penerapan Sistem E-filing dengan Tingkat Kepatuhan Wajib Pajak Badan yang Dimediasi oleh Perilaku Wajib Pajak (Studi Kasus pada Kantor Pelayanan Pajak Pratama Jakarta Pulo Gadung) [PDF]
, 2017 The purpose of this study is to find empirical evidence on: 1) The effect of perception of the application of e-filing system to taxpayer compliance; 2) Effect of perception of e-filing system implementation on Taxpayer's behavior; 3) The influence of ...
Panca Herina, Veronica Nensi
core +2 more sources