Results 31 to 40 of about 661,421 (220)
Taxpayer Awareness and Understanding on Taxpayer Compliance in Nepal
This study aims at examining the influence of taxpayer awareness and taxpayer understanding toward taxpayers’ compliance in Nepal. The research population is taxpayers that are registered in Inland Revenue Office, Nepalgunj. This study used convenience as well as purposive sampling as a sampling technique.
openaire +2 more sources
The complexity of tax regulations and principles of justice as determinants of taxpayer compliance: case of Indonesia [PDF]
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 +4 more
doaj +1 more source
Pengaruh Pelayanan Fiskus, Pemahaman Pajak dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak
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
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
Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance [PDF]
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. +13 more
core +1 more source
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
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
This 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
doaj +1 more source
Taxpayer Compliance, Trust, and Power [PDF]
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
Firm turnover under asymmetric information: Tanzania's agro‐dealer sector
Abstract We study firm turnover (i.e., entry and exit) and its consumer implications in a market characterized by asymmetric information. Using a three‐round census of agro‐dealers in Tanzania's Morogoro Region, we document annual firm entry and exit rates of 33% and 17%, respectively.
Alix Naugler +3 more
wiley +1 more source

