Tax Administration Technology and Taxpayer Compliance
Economics and Business Solutions Journal, 2022 <p>The government, specifically the Directorate General of Taxes, applies technology in the administration of taxation to facilitate the public in reporting taxes. E-registration, e-billing, and e-filling have become a form of application of tax administration technology.
Lorensia Octaviani Winoto +2 more
openaire +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
Pengaruh Pengetahuan, Modernisasi Strategi Direktorat Jenderal Pajak, Sanksi Perpajakan, Kualitas Pelayanan Fiskus Dan Religiusitas Yang Dipersepsikan Terhadap Kepatuhan Perpajakan (Studi Empiris Pada Wajib Pajak Orang Pribadi Pekerja Bebas Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Karanganyar) [PDF]
, 2016 This study aims to see the influence of knowledge, Strategy of Indonesia Taxation Authority, Tax Penalties, the quality of service for individual taxpayer at Tax service office pratama Karanganyar and Religiosit to taxpayer compliance.
Eka Wati, Reny
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 ...
Andreas, A. (Andreas) +2 more
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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
The Role of Religiosity and Patriotism in Improving Taxpayer Compliance
Journal of Accounting and Investment, 2019 The purpose of this study is to examine the direct effect of religiosity on taxpayer compliance. In addition, this study also examines the indirect effect of religiosity on taxpayer compliance using the mediation variables of taxpayer patriotism.
Ietje Nazaruddin
doaj +1 more source
Determinants of Taxpayer Compliance Through Taxpayer Satisfaction
Jurnal Ilmiah Akuntansi KesatuanTaxpayer compliance is a taxpayer's action in fulfilling his tax obligations in accordance with the provisions of the applicable laws and regulations in a country. E-Filling is a service for filling out and submitting taxpayer tax returns which is carried out electronically through a real time online system that provides application services or the ...
Iftitah Rahmi +2 more
openaire +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.
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International Journal of Urban and Regional Research, EarlyView.Abstract Shrinking cities are increasingly drawing global attention, but urban shrinkage is seldom considered as an enduring structural condition necessitating a move beyond growth‐centric strategies. The focus often remains on mitigating symptoms rather than embracing the broader implications of long‐term decline. Understanding of what drives decision‐
Marjan Marjanović, Johanna Lilius
wiley +1 more source
The Effect of Tax Amnesty and Taxpayer Awareness to Taxpayer Compliance with Financial Condition as Intervening Variable [PDF]
, 2018 This study aimed to analyze the influence Tax Amnesties and awareness of taxpayer on the financial condition and taxpayer compliance, analyze the influence of financial condition on tax compliance and to analyze the influence of Tax Amnesties and ...
Hermanto, B. (Bambang), Lisa, O. (Oyong)
core +1 more source