Results 11 to 20 of about 661,421 (220)
Determinants Affecting Taxpayer Compliance [PDF]
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 +3 more sources
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
Guiping Li, Weiqing Xiong
exaly +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]
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 +4 more
openaire +2 more sources
Perception of petroleum profits tax compliance in Nigeria. [PDF]
The aim of this research is to examine whether the extent of tax compliance by oil producing companies in Nigeria is determined by the knowledge, remuneration and incentives of government tax officials.
Oremade, Babatunde Timothy
core +9 more sources
Factors Affecting Taxpayer Compliance [PDF]
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. The study population comprises 102.520 individual taxpayers registered at KPP Pratama Bandung Cicadas in 2022.
Mariana, Citra +2 more
openaire +3 more sources
Factors Affecting MSMEs Taxpayer Compliance [PDF]
Indonesian Interdisciplinary Journal of Sharia EconomicsTax 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 +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
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