Results 21 to 30 of about 661,421 (220)

Pengaruh Pengetahuan Dan Lingkungan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Melalui Kesadaran Sebagai Variabel Intervening

open access: yesAccounting 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

Cost Uncertainty and Taxpayer Compliance [PDF]

open access: yesInternational 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

ANALISIS SANKSI PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MODERASI PREFERENSI RISIKO

open access: yesJurnal 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

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

open access: yesJurnal 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   +1 more
doaj   +1 more source

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

open access: yesRiset 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   +1 more
doaj   +1 more source

Taxpayer awareness, tac knowledge, tac sanctions, public service account ability and taxpayer compliance [PDF]

open access: yesAccounting, 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 Kualitas Pelayanan Account Representative (Ar) Terhadap Kepuasan Dan Kepatuhan Wajib Pajak Badan (Studi Pada Perusahaan Makanan Di Kota Malang)

open access: yesAkrual: 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

Tax compliance in Tanzania : an analysis of law and policy affecting voluntary taxpayer compliance [PDF]

open access: yes, 2011
Includes abstract.Includes bibliographical references (p. 278-300).This study examines the problem of low level tax compliance in Tanzania. It proceeds from the premise that high level taxpayer compliance is essential to the success of the tax system ...
Ongwamuhana, Kibuta
core   +1 more source

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

open access: yesInternational 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   +5 more
doaj   +1 more source

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

open access: yesJurnal 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   +2 more
doaj   +1 more source

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