Results 41 to 50 of about 701,242 (279)

The Effectiveness of Digitizing Tax Administration to Reduce the Compliance Cost of Taxpayers of Micro, Small, and Medium Enterprises (MSMEs)

Jurnal Public Policy, 2023
MSMEs are a growing and vital sector for the country's economy. However, until now, MSMEs taxpayer compliance is still low. DGT then digitized tax administration with the aim of reducing taxpayer compliance costs for MSMEs taxpayers.
Scheilla Aprilia Murnidayanti, Titi Muswati Putranti   +1 more
doaj   +1 more source

The Effect of Taxpayer Awareness, Tax Sanctions And Tax Knowledge On Individual Taxpayer Compliance In Tangerang City With Tax Socialization As A Moderation Variable

return, 2023
This study aims to examine the effect of taxpayer awareness, tax sanctions, and tax knowledge on individual taxpayer compliance in the city of Tangerang with tax socialization as a moderation variable.
David E. Manuel, Jonnardi Jonnardi
semanticscholar   +1 more source

Ketaatan Wajib Pajak Orang Pribadi Dalam Melaporkan SPT Tahunan: Beserta Faktor-Faktor yang Mempengaruhinya

Jurnal Akuntansi, 2021
This study examines the effect of understanding tax regulations, service quality, taxation, tax obligations, and application of e-filling on individual taxpayer compliance at KPP Pratama Kosambi.
Muhamad Sirojudin, Mokhammad Ihsanuddin, Eni Nuraeni, Dirvi Surya Abbas   +3 more
doaj   +1 more source

Determination of Individual Taxpayer Compliance in Indonesia: A Case Study

Journal of Eastern European and Central Asian Research, 2022
A citizen is required to comply with this obligation to pay taxes following the provisions of a country's applicable legislation. This study aims to test the impact of tax knowledge, modernize tax administration and taxpayer awareness, and determine ...
Sri Dewi Anggadini, Surtikanti Surtikanti, A. Bramasto, Egi Fahrana   +3 more
semanticscholar   +1 more source

The Influence of Nationalism's Attitude and Tax Morals on Taxpayer Compliance through Tax Awareness

Journal of Accounting Business and Finance Research, 2022
The purpose of this study was to examine the direct effect of nationalism and tax morale on tax awareness. As well as testing the effect of the two independent variables on taxpayer compliance through tax awareness.
Sihar Tambun, Ani Haryati
semanticscholar   +1 more source

Taxpayer Compliance Determinants: Perspective of Theory of Planned Behavior and Theory of Attribution

International Journal of Business and Applied Social Science, 2022
Tax compliance is an issue that needs to be resolved by the government to ensure an increase in revenue, so it must develop taxpayer attitudes and awareness towards tax compliance.
M. Adhikara, Maslichah Maslichah, Nur Diana, M. Basyir   +3 more
semanticscholar   +1 more source

Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study

Jurnal Akuntansi dan Keuangan, 2019
The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples.
I Nyoman Putra Yasa, I Putu Hendra Martadinata   +1 more
doaj   +1 more source

The Effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance with the Voluntary Disclosure Program

Adpebi International Journal of Multidisciplinary Sciences, 2022
This study aims to examine the effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance in the Voluntary Disclosure Program.The population in this study were all taxpayers registered at KPP Senapelan Pekanbaru.
A. Prihastuti, Dodi Agusra, Deviana Sofyan, Saipul Al Sukri   +3 more
semanticscholar   +1 more source

Pengaruh Kualitas Pelayanan Account Representative (Ar) Terhadap Kepuasan Dan Kepatuhan Wajib Pajak Badan (Studi Pada Perusahaan Makanan Di Kota Malang)

Akrual: Jurnal Akuntansi, 2013
The objective of this research is to know influence between account representative quality service as an evidence of administration modernization of taxation with the taxpayer satisfaction and the taxpayer compliance.
Ajeng Rachma Pertiwi, M. Khoiru Rusydi
doaj   +1 more source

PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, PENERAPAN E-FILING, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Riset Akuntansi, 2022
This study aims to determine the Effect of Taxpayer Awareness, Tax Socialization, Implementation of e-Filing, and Tax Sanctions on Individual Taxpayer Compliance. This study used 88 respondents.
Putri Noer Fadhilah, Nyimas Wardatul Afiqoh   +1 more
doaj   +1 more source