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Factors Affecting Taxpayer Compliance
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi)The aim of this study is to investigate how taxpayer awareness and tax sanctions affect individual taxpayer compliance at the Bandung Cicadas Pratama Tax Service Office.
Citra Mariana +2 more
semanticscholar +3 more sources
The Electronic Systems And Taxpayer Compliance
Jurnal Akuntansi, 2019 Tax administration reform is a step taken by the government to increase the taxpayer compliance. This study aimed to examine and analyze the effect of e-Billing and e-Filing systems on the taxpayer compliance.
Rachmawati Meita Oktaviani, Ronald Wahono, Ceacilia Srimindarti, Pancawati Hardiningsih
doaj +3 more sources
Taxpayer's Compliance: Towards Voluntary Compliance [PDF]
Global Conference on Business and Social Sciences Proceeding, 2021 The understanding of taxpayers' regulatory compliance still remains a big question. There have been some studies discussing about the taxpayers' regulatory compliance. Its variety of variables covers: 1) tax cognition, 2) tax understanding, 3) sunset policy, 4) tax amnesty, 5) tax sanction, 6) taxpayer awareness, 7) tax authorities service, 8) taxpayer'
Dian Purnama Sari +3 more
openaire +2 more sources
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
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 +2 more
doaj +1 more source
Cost Uncertainty and Taxpayer Compliance [PDF]
International Tax and Public Finance, 2005 The existence of a private cost borne by audited taxpayers affects the tax enforcement policy. This is so because tax auditors will face now two sources of uncertainty, namely, the typical one associated with taxpayers' income and that associated with the taxpayers' idiosyncratic attitude towards tax compliance.
Jordi Caballé, Judith Panadés
openaire +3 more sources
Accounting Profession Journal (APAJI), 2022 . This study aims to determine whether knowledge of taxation and the taxpayer environment has an effect on taxpayer compliance through taxpayer awareness as an intervening variable.
Gessy Ghesiyah
doaj +1 more source
TAXPAYER COMPLIANCE: TAXPAYER BEHAVIOR ANALYSIS AND TAX AWARENESS AS A MEDIATING IN INDONESIA
Jurnal Bisnis dan Akuntansi, 2023 The purpose of this research is to provide empirical evidence regarding the mediating effect of tax awareness on relation between tax knowledge and taxpayer compliance.
Yulius Kurnia Susanto, Isabella Fiorita
semanticscholar +1 more source
East Asian Journal of Multidisciplinary Research, 2023 This study aims to determine the correlation of the technology acceptance model and digital taxation on taxpayer compliance, with Internet understanding as a mediating variable.
D. Wulandari, Sunita Dasman
semanticscholar +1 more source
Jurnal Ilmiah Wahana Akuntansi, 2020 This research aims to determine the effect of tax penalties and tax authority services on taxpayer compliance of individual taxpayer by using risk preference as a moderating variable.
Nuramalia Hasanah +2 more
doaj +1 more source