Results 31 to 40 of about 701,242 (279)

The Influence Of Taxpayer Knowledge, Tax Socialization And Taxpayer Compliance On Taxpayer Compliance In Time Pandemic Covid-19

Journal of Governance, Taxation and Auditing, 2022
This study aims to determine the effect of tax knowledge, tax socialization and tax sanctions on taxpayer compliance. The population in this study is the MSME corporate taxpayer in KPP Pratama North Badung, with the sample using as many as 100 respondents.
Ida Ayu Pradnya Kusuma DEWI, Ni Wayan SITIARI, Cokorda Krishna YUDHA   +2 more
openaire   +1 more source

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, Olayinka Adisa AYINDE   +1 more
openaire   +1 more source

The Influence of Service Quality and Tax Sanctions on Taxpayer Compliance

International Journal of Business, Law, and Education, 2023
Taxpayer compliance has many positive and important impacts on the government and society. Research on service quality and tax sanctions on taxpayer compliance can provide valuable insight into understanding the factors that influence the level of ...
Loist Abdi Putra, Christine Loist, Novita Butarbutar, Efendi Efendi, Acai Sudirman   +4 more
semanticscholar   +1 more source

Analisis Kemampuan Fiskus Dalam Pemeriksaan Pajak Guna Meningkatkan Kepatuhan Wajib Pajak

Jurnal 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   +3 more sources

Tax Compliance Challenge through Taxpayers’ Typology

Economies, 2022
Tax compliance has become a very popular academic research topic. Understandably so, as all modern societies face the challenge of limiting tax evasion and the losses this phenomenon causes to government revenues. Given the increase in duties in the aftermath of the economic downturn affected by COVID-19, increasing taxpayer compliance is one of the ...
Hana Paleka, Vanja Vitezić
openaire   +4 more sources

The Influence of Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness on Taxpayer Compliance: Service Quality as a Moderating Variable [PDF]

SHS Web of Conferences
This research aims to analyze the influence of taxpayer knowledge, motor vehicle tax sanctions, and taxpayer awareness on motor vehicle taxpayer compliance, which is moderated by service quality.
Roudlotul Janah Anisa, Dewi Wulaningrum Puspita, Parwoto Parwoto, Najma Adzikry Meuthya   +3 more
doaj   +1 more source

Factors that Influence Taxpayer Compliance with information Knowledge Technology as a Moderating Variable

Indonesian Journal of Economics Social and Humanities, 2023
This research examines how accounting processes, attitudes toward tax incentives, and knowledge of tax laws affect taxpayer compliance. Analyzing information technology knowledge can help to minimize the impact of accounting procedures and tax law ...
R. Natariasari, Eka Hariyani
semanticscholar   +1 more source

Factors Affecting Motor Vehicle Taxpayer Compliance

Journal of Entrepreneurial and Business Diversity, 2023
Purpose: Tax is the most significant source of revenue for a country, especially Indonesia. Achieving the level of taxpayer compliance and maintaining the level of compliance is a matter of concern in both developed and developing countries.
Anak Agung Gede Krisnantara Putra, Putu Gede Wisnu Permana Kawisana, N. Indriyani   +2 more
semanticscholar   +1 more source

THE EFFECT OF TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE: THE MODERATING ROLE OF TAXPAYER SANCTIONS

Journal Universitas Muhammadiyah Gresik Engineering, Social Science, and Health International Conference (UMGESHIC), 2021
This study aims to test the influence of Tax Awareness on Taxpayer Compliance with tax sanctions as a moderation variable. The population used is private taxpayers who are affected in KPP Pratama Gresik. The sample in this study amounted to 95 selected using purposive sampling technique.
Suwandi Suwandi, Faridatul Khasanah
openaire   +2 more sources

PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, SISTEM ADMINISTRASI PERPAJAKAN MODERN, PENGETAHUAN KORUPSI, DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA SEMARANG

Akuntansi Dewantara, 2017
Taxpayer compliance is a situation where the taxpayer complies the entire obligation and commit the tax due. The Government's efforts in improving taxpayer compliance are the intensification and extensification taxes.
Ristra Putri Ariesta, Lyna Latifah
doaj   +1 more source