Results 11 to 20 of about 80,866 (269)

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
Peng Jin, Guiping Li, Weiqing Xiong
doaj   +4 more sources

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   +2 more sources

Non-employee individual taxpayer compliance

Asian Journal of Accounting Research, 2018
Purpose The purpose of this paper is to determine what factors may affect taxpayer (TP) compliance. Design/methodology/approach This research uses five independent variables such as income, TP’s perception on tax penalties, law and enforcement, fair tax treatment and the use of tax money in a transparent and accountable way.
Aqmarina Vaharani Paramaduhita, Elia Mustikasari   +1 more
openaire   +3 more sources

Taxpayer's Compliance: Towards Voluntary Compliance [PDF]

GATR Journal of Finance and Banking Review, 2021
Objective - This study aims to criticize the meaning of taxpayer's compliance. Methodology – The paradigm used in this study is a qualitative design through dramaturgy theory. Findings and Novelty – The result of the study indicates that the present taxpaying compliance is still equivocal with multi-interpretation.
Dian Purnama Sari, Novrida Qudsi Lutfillah, Sri Rahayu, Yudi Yudi, Rahayu Rahayu   +4 more
openaire   +2 more sources

Factors Affecting MSMEs Taxpayer Compliance

Indonesian Interdisciplinary Journal of Sharia Economics
Tax is the largest source of state revenue in Indonesia. In recent years, MSMEs have made a good contribution to the economy in Indonesia. This has become the focus of the government to explore the tax potential of MSMEs. The purpose of this study is to
Vallery Seannanda, Erna Sulistyowati
doaj   +2 more sources

The Effect of E-System Modernization, Self Efficacy and Digital Literacy Capabilities on Taxpayer Compliance [PDF]

E3S Web of Conferences, 2023
This study aims to determine and examine the factors that influence taxpayer compliance. The research was conducted on Individual Taxpayers of the Kalideres Primary Tax Service Office.
Meiryani, Alkhanifani Diva, Ramadhanti Vihani   +2 more
doaj   +1 more source

Faktor Anteseden Penerapan E-Filling pada Masa Pandemi COVID-19

Sketsa Bisnis, 2022
The purpose of this study is to analyze the effect of income on taxpayer behavior and individual taxpayer compliance, e-filing policy on taxpayer behavior and individual taxpayer compliance, taxpayer behavior on individual taxpayer compliance, income ...
Dadang Eko Budiraharjo, Dwi Orbaningsih
doaj   +1 more source

Pengaruh Sosialisasi Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Wajib Pajak Orang Pribadi Sebagai Variabel Intervening

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, 2022
This study aims to determine the effect of tax socialization, tax knowledge, and tax sanctions on private person taxpayer compliance with taxpayer awareness as an intervening variable in KPP Pratama Medan Polonia. The sample in this study was 100 pivate
M Rangga Arofhy, Ruswan Nurmadi, Liza Novietta   +2 more
doaj   +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

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