Results 21 to 30 of about 80,866 (269)

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

Audit Certainty, Audit Productivity, and Taxpayer Compliance [PDF]

open access: yes, 2005
Strategies for dealing with evasion include such standard policies as stricter enforcement (e.g., increased audit rates, more extensive audits, larger penalties). However, the exact responses of taxpayers to these enforcement measures are quite difficult
James R. Alm, Michael McKee
core   +1 more source

Faktor-faktor Yang Memepengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Pada UMKM Di Kota Metro [PDF]

open access: yes, 2016
The Compliance of SME in paying taxes will give a good impact in the creation of new tax sources which is will increase state revenues. However, if the factors affecting SMEs Actors Compliance is negative, then the Taxpayer Compliance will tend to rise ...
Hendri, N. (Nedi)
core   +2 more sources

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

Analisis Kemampuan Fiskus Dalam Pemeriksaan Pajak Guna Meningkatkan Kepatuhan Wajib Pajak

open access: yesJurnal Wacana Kinerja, 2020
Regarding the importance of public awareness in achieving tax compliance, it required a competent tax administration. The competence of tax authorities are an important factor in determining taxpayer compliance, especially in the self assessment system ...
Dadang Tahyu
doaj   +1 more source

Ketaatan Wajib Pajak Orang Pribadi Dalam Melaporkan SPT Tahunan: Beserta Faktor-Faktor yang Mempengaruhinya

open access: yesJurnal Akuntansi, 2021
This study examines the effect of understanding tax regulations, service quality, taxation, tax obligations, and application of e-filling on individual taxpayer compliance at KPP Pratama Kosambi.
Muhamad Sirojudin   +3 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 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

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

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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