The Role of Taxpayer Trust and Awareness on Voluntary Compliance: An Experimental Study
Jurnal Ilmiah Akuntansi, 2023 This study is a development of previous research which found that fair treatment from the tax authorities were not able to encourage taxpayer compliance.
I Putu Hendra Martadinata +1 more
doaj +1 more source
Pengaruh Persepsi Wajib Pajak Tentang Kebijakan Tax Amnesty (Pengampunan Pajak), Motivasi Membayar Pajak, Self Assessment, Tingkat Pendapatan dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Karanganyar) [PDF]
, 2018 This research has purpose to analyze and test empirically about influence of taxpayer perception about tax amnesty policy (tax forgiveness), tax pay motivation, self assessmnet, income level and service quality to taxpayer compliance.
, Dra. Rina Trisnawati, Ak, M.Si, Ph.D +1 more
core
Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Intervening (Studi pada Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan) [PDF]
, 2015 The purpose of this research are to analyze the influence of taxpayer socialization, taxpayer knowledge, and quality of service to taxpayer compliance, directly or indirectly, by usingtaxpayer awareness as an intervening variable.The sample of this ...
Brian Space (1322046) +6 more
core +4 more sources
Toward Sustainable Healthcare: Examining ESG‐Readiness in Austrian Regional State‐Owned Hospitals
Sustainable Development, EarlyView.ABSTRACT Reporting on environmental, social, and governance (ESG) issues is now an essential part of responsible corporate governance, including in the healthcare sector. This study investigates the ESG reporting practices of Austrian regional state‐owned hospitals (rSOHs), contributing to the growing sustainability literature. Thirteen interviews with
Philumena Bauer +3 more
wiley +1 more source
Taxpayer compliance improvement strategy motor vehicles
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 North Central Timor Regency is one of the regencies in East Nusa Tenggara Province which is located directly adjacent to the Democratic State of Timor Leste. One of the most crucial development problems in this region is the problem of poverty.
Margareta Diana Pangastuti
doaj +1 more source
When should firms watch for cross‐industry competition? A demand‐side perspective
Strategic Management Journal, EarlyView.Abstract Research Summary Research on competitor identification has primarily focused on intra‐industry competition. However, cross‐industry competitive threats are prevalent and consequential. We adopt a consumer‐oriented perspective to examine how consumer perceptions shape de facto competition across industry boundaries.
Ying Li, Samira Reis, Olga M. Khessina
wiley +1 more source
Impact of Taxpayer Compliance on Revenue Collection: A Case of Mbeya City, Tanzania [PDF]
International Journal of Management, Accounting and EconomicsThe research aims to investigate the effect of taxpayer compliance on revenue collection using Mbeya City as a case study. Examine the degree of compliance, the variables influencing taxpayer compliance, and the relationship between taxpayer compliance ...
Beny Mwenda, Lewis Charles
doaj +1 more source
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Wajib Pajak di Kota Magelang) [PDF]
, 2015 This study aimed to analyze the factors that influence individual taxpayer compliance in Magelang. Independent variables which are used to examine the individual taxpayer compliance, among others: the taxpayer awareness, knowledge and understanding of ...
NUGRAHENI, Agustina Dewi, PURWANTO, Agus
core +1 more source
Comparing the success and failure of the Murray–Darling Basin Plan's water recovery programs
Australian Journal of Public Administration, EarlyView.Abstract The Murray–Darling Basin (MDB) Plan is held up by some as an exemplar for world‐leading water policy, whilst others have called it a failure. Total proposed recovery was to return 3200 GL of consumptive (e.g. namely irrigation) water use to non‐consumptive (e.g.
Sarah Ann Wheeler
wiley +1 more source
Understanding the relationship between tax knowledge and compliance under the self-assessment system
Jurnal Akademi AkuntansiPurpose: This study aims to examine the impact of tax knowledge, taxpayer awareness, and the self- assessment system on individual taxpayer compliance, as well as to assess the moderating role of the self- assessment system in the relationship between ...
Mutia Arifah Zahra, Dahlia Tri Anggraini
doaj +1 more source