Taxpayer Compliance, Trust, and Power [PDF]
Jurnal Keuangan dan Perbankan, 2018 Self-assessment system as adopted in Indonesia, focusing on taxpayer awareness. Therefore trust should be the spearhead of tax compliance rather than power. This study aims to examine how trust and power play a role in improving tax compliance by the slippery slope framework. Method of data collection in this research surveys in Central Java.
Theresia Woro Damayanti, Samuel Martono
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Digitalization, Culture, and Taxpayers’ Compliance in Nigeria
JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES, 2023 This study investigated digitalization, culture, and taxpayers' compliance in Nigeria as the literature shows a paucity of studies on the subject. The study was guided by the economic deterrence theory and benefits theory of taxation (BRTT). Descriptive survey research was adopted.
Godwin Emmanuel OYEDOKUN +1 more
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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 +5 more
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Analisis Pengaruh Struktur, Prosedur dan Strategi Organisasi dalam Reformasi Perpajakan terhadap Kepatuhan Wajib Pajak [PDF]
, 2017 This research is an activity to know the factors that influence tax payer compliance in compliance to pay tax. The purpose of research is to examine and analyze the amount of research variables as follows: (1) Conditions: organizational structure ...
SUGIYARTI, L. (LISTYA)
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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
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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
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Pengaruh Persepsi Kegunaan dan Persepsi Kemudahan Penggunaan terhadap Hubungan antara Persepsi Penerapan Sistem E-filing dengan Tingkat Kepatuhan Wajib Pajak Badan yang Dimediasi oleh Perilaku Wajib Pajak (Studi Kasus pada Kantor Pelayanan Pajak Pratama Jakarta Pulo Gadung) [PDF]
, 2017 The purpose of this study is to find empirical evidence on: 1) The effect of perception of the application of e-filing system to taxpayer compliance; 2) Effect of perception of e-filing system implementation on Taxpayer's behavior; 3) The influence of ...
Panca Herina, Veronica Nensi
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The complexity of tax regulations and principles of justice as determinants of taxpayer compliance: case of Indonesia [PDF]
Public and Municipal FinanceThis 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 +4 more
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International Journal of Business, Economics, and Social DevelopmentThis study investigates the influence of tax administrative sanctions and taxpayer awareness on taxpayer compliance in the Micro, Small, and Medium Enterprises (MSME) sector.
Widayanti, Nur Hidayah K Fadhilah
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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
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