Results 31 to 40 of about 7,010 (270)

Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance [PDF]

, 2014
Open Access funded by Economic and Social Research CouncilThe paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when individuals interact in a social network.
Myles, Gareth D., Page, Frank, Myles, G.D., Rablen, MD, Page, F., Hashimzade, Nigar, Rablen, M.D., Myles, G., Page, F, Rablen, Matthew D., Rablen, M., Myles, GD, Hashimzade, N, Hashimzade, N.   +13 more
core   +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 Taxpayer Knowledge and Taxpayer's Awareness On Land and Building Taxpayer Compliance

Acman: Accounting and Management Journal, 2022
This study investigates the effect of taxpayer knowledge and taxpayer awareness on taxpayer compliance with Land and Building Tax. The research method uses a survey approach to taxpayers in one of the sub-districts in Bandung Regency. The number of respondents who are willing to fill out the questionnaire is 100 taxpayers.
openaire   +1 more source

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

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

The effect of tax incentives, trust in tax authorities, tax morale, and tax socialization on individual taxpayer compliance [PDF]

, 2023
This study aims to find out the problems that occur such as micro, small, and medium enterprises (MSME) taxation, trust in the tax authorities, tax morale, and tax socialization on MSME individual taxpayer compliance in the Bandung Regency area since the
Purnomo, Agung, Lusianah, Warganegara, Dezie Leonarda, Mat Daud, Zaidi, Drajat, Rania Salsabila, Meiryani, Salim, Gazali   +6 more
core   +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

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
openaire   +2 more sources