Results 51 to 60 of about 701,242 (279)
Journal of Economics, Business, & Accountancy Ventura, 2022 The government's tax incentives for MSMEs during this pandemic are expected to increase taxpayer compliance. This study aims to provide empirical evidence of the effect of tax incentives during the COVID-19 pandemic on Micro, Small and Medium Enterprises
S. L. Naitili +2 more
semanticscholar +1 more source
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 +2 more
doaj +1 more source
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI DAN KEUANGAN PUBLIK, 2022 The tax revenue that has not reached the target is due to the low level of taxpayer compliance. One of the efforts of the Directorate General of Taxes to improve taxpayer compliance is by implementing an e-filing system and assisted by the Tax Volunteer ...
N. S. Hardika +2 more
semanticscholar +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
Determinants of taxpayer compliance in paying motor vehicle tax in an emerging country
Corporate Governance and Organizational Behavior Review, 2022 This research aims to determine the effect of electronic Samsat (e-Samsat), public service accountability, tax penalty, vehicle tax relief program, and moral obligation on taxpayer compliance in paying motor vehicle tax at the Samsat Office in Bekasi ...
Meiryani Meiryani +4 more
semanticscholar +1 more source
International Journal of Health Sciences, 2022 Discipline in taxpayer compliance is essential, especially during the COVID-19 pandemic. The phenomenon of education level, income level and tax policy will create a dynamic form of obedience.
Kurnia Kurnia, Riska Ayu Fajarwati
semanticscholar +1 more source
Taxpayer Awareness and Understanding on Taxpayer Compliance in Nepal
Management Dynamics, 2020 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
Pentahelix Collaboration in Improving Taxpayer Compliance
Ilomata International Journal of Tax and Accounting, 2022 The government has made various efforts to improve taxpayer compliance but the efforts that have been made have not been effective enough. Collaboration between stakeholders is needed in harmonizing and synergizing all components of taxpayers. This study
Notika Rahmi +2 more
semanticscholar +1 more source
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
Taxpayer Compliance Factors: Tax Awareness, Will, Socialization and Sanctions
Archives of Business Research, 2022 This study goals to study the dominant factors influencing taxpayer compliance from internal factors, namely the awareness and willingness of taxpayers; external factors, particularly from the socialization of taxation and tax sanctions.
Yayuk Ngesti Rahayu
semanticscholar +1 more source