Results 21 to 30 of about 82,106 (233)

Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study

Jurnal Akuntansi dan Keuangan, 2019
The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples.
I Nyoman Putra Yasa, I Putu Hendra Martadinata   +1 more
doaj   +1 more source

PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, PENERAPAN E-FILING, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Riset Akuntansi, 2022
This study aims to determine the Effect of Taxpayer Awareness, Tax Socialization, Implementation of e-Filing, and Tax Sanctions on Individual Taxpayer Compliance. This study used 88 respondents.
Putri Noer Fadhilah, Nyimas Wardatul Afiqoh   +1 more
doaj   +1 more source

Pengaruh Kualitas Pelayanan Account Representative (Ar) Terhadap Kepuasan Dan Kepatuhan Wajib Pajak Badan (Studi Pada Perusahaan Makanan Di Kota Malang)

Akrual: Jurnal Akuntansi, 2013
The objective of this research is to know influence between account representative quality service as an evidence of administration modernization of taxation with the taxpayer satisfaction and the taxpayer compliance.
Ajeng Rachma Pertiwi, M. Khoiru Rusydi
doaj   +1 more source

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Jakarta Pusat pada Era Pandemi dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi

Jurnal Akuntansi, 2022
This study aims to examine the effect of the Implementation of the e-filing System, Tax Comprehension, and the Quality of Tax Services on Taxpayer Compliance, and to examine Taxation Socialization as a moderating variable (strengthening or weakening) the
Krisnawati Tarigan, Lydia Emmanuela, Deni Iskandar   +2 more
doaj   +1 more source

Pengaruh Pelayanan Fiskus, Pemahaman Pajak dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak

Jurnal Akuntansi, 2023
Since 1983 Indonesia has carried out tax reforms where the tax payment procedure has changed from official assessment to self-assessment system. Self-assessment system gives full trust and responsibility to the taxpayer community to fulfill their tax ...
Anissa Yuniar Larasati, Wiwi Hartika
doaj   +1 more source

The effects of e-government, e-billing and e-filing on taxpayer compliance: A case of taxpayers in Indonesia [PDF]

International Journal of Data and Network Science, 2023
The purpose of this study is to analyze the effects of the application of e-government, e-billing and e-SPT on taxpayer compliance. This type of research is quantitative research. The variables in this study consist of one dependent variable and
Ali Rokhman, Waluyo Handoko, Tobirin Tobirin, Andi Antono, Denok Kurniasih, Adhi Iman Sulaiman   +5 more
doaj   +1 more source

The complexity of tax regulations and principles of justice as determinants of taxpayer compliance: case of Indonesia [PDF]

Public and Municipal Finance
This study aims to determine and analyze the determinants of the complexity of tax regulations and the principles of justice regarding taxpayer compliance in Indonesia.
Chalarce Totanan, Jamaluddin, Muliati, Femilia Zahra, Muh. Ilham Pakawaru   +4 more
doaj   +1 more source

The Influence of Tax Knowledge, Activeness of Village Parties, and Tax Sanctions on Taxpayers' Non-Compliance in Paying Land and Building Tax

Mabsya, 2023
Taxpayer non-compliance is an action that referes to a situation where a taxpayer has not been able to fulfil all of his tax obligations. Evaluation data on PBB tax revenue in Ajibarang District shows that in Tipar Kidul Village from 2019-2021 there has
Hastin Tri Utami, Ananda Nur Kholifah
doaj   +1 more source

Analisis Faktor-Faktor yang Memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di Lingkungan Kantor Pelayanan Pajak Pratama, Tigaraksa Tangerang [PDF]

, 2014
Tax collection is not an easy matter. Active participation from the tax authorities also requires the willingness of the taxpayer. A public reaction can be seen from the taxpayer\u27s willingness to pay taxes.
Andrew Chan (352984), Bastian Grewe (123493), Björn Ambrosius (831654), Kirsten Guse (3831379), Marec von Lehe (3831376), Ralf Gold (42956), Simon Faissner (3831382), Thomas Grunwald (9810)   +7 more
core   +3 more sources

PENGARUH KESADARAN PERPAJAKAN, SANKSI PAJAK DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Profita, 2019
This study aims to determine the effect of taxpayer awareness, tax sactions, and tax amnesty on individual taxpayer compliance. The population in this study are individual taxpayer who dominate in Yogyakarta city.
Nahdah Fistra Karnedi, Amir Hidayatulloh
doaj   +1 more source