Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Bumi Dan Bangunan Di Kabupaten Wonogiri [PDF]
, 2018 The purpose of this study is to analyze the factors that affect taxpayer compliance of the earth and buildings in Wonogiri regency. The population of this study are taxpayers of the earth and buildings registered in the Regional Financial and Asset ...
, Zulfikar, Dr.SE., M.Si +1 more
core
Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes
Journal of Accounting Research, EarlyView.ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER +2 more
wiley +1 more source
Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study
Jurnal Akuntansi dan Keuangan, 2018 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 +1 more
doaj
Pengaruh Kualitas Layanan Petugas Tempat Pelayanan Terpadu dan Tingkat Pemahaman Wajib Pajak terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak di Wilayah Kpp Pratama Surabaya Wonocolo) [PDF]
, 2015 This study aims to explain and analyze the influence of the Service Quality of the Integrated Services Place Officers and The Level of Taxpayer Understanding to the Taxpayer Compliance on Regional Taxpayers at Surabaya Wonocolo Pratama Tax Service Office.
Purnamasari, Y. A. (Yuanita)
core
Insights from the Presidential Addresses to the Agricultural Economics Society
Journal of Agricultural Economics, EarlyView.ABSTRACT The Society's published presidential addresses have embraced a wide range of subject matter, reflecting a ‘road well travelled’ in agricultural economics. The areas covered include the development and use of data and statistics, lessons from history, sectoral analysis, land economics, international trade and international development.
David Blandford
wiley +1 more source
The Electronic Systems And Taxpayer Compliance
Jurnal Akuntansi, 2019 Tax administration reform is a step taken by the government to increase the taxpayer compliance. This study aimed to examine and analyze the effect of e-Billing and e-Filing systems on the taxpayer compliance.
Rachmawati Meita Oktaviani, Ronald Wahono, Ceacilia Srimindarti, Pancawati Hardiningsih
doaj +1 more source
Pengaruh Tingkat Kepatuhan Wajib Pajak Badan Terhadap Penerimaan Pajak Yang Dimoderasi Dengan Pemeriksaan Pajak Pada Kpp Pratama Surakarta [PDF]
, 2016 Receiving tax is one revenue for a country in order to pay expanses. In order to increase the income from taxes, government applies self assessment system hence that the compliance tax, are ready to be examined which ...
, Drs. Muhammad Abdul Aris, M.Si +1 more
core
Contemporary Accounting Research, EarlyView.ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck +4 more
wiley +1 more source
Faktor-faktor Yang Mempengaruhi Pengusaha Kecil Dan Mikro Mendaftar Menjadi Wajib Pajak Orang Pribadi [PDF]
, 2011 Tax has a siginicant role in achieving the Government budget. Therefore, the government expects the number of personal taxpayer who have already met the subjective and objective requirements will increase.
Priantara, D. (Diaz) +1 more
core +1 more source
Decision usefulness of SME financial statements in Sri Lanka
Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon +2 more
wiley +1 more source