Moderation Of Patriotism Toward Tax Compliance Aspects
Iqtishaduna: Jurnal Ilmiah Ekonomi KitaThis study aimed to test and analyze the effect of taxpayer awareness, e-filing implementation, and tax sanctions on tax compliance with the love of the country as a moderating. This study uses a quantitative method with primary data.
Jaurino Jaurino +3 more
doaj +1 more source
Cost Uncertainty and Taxpayer Compliance [PDF]
The existence of a private cost borne by audited taxpayers affects the tax enforcement policy. This is so because tax auditors will face now two sources of uncertainty, namely, the typical one associated with taxpayers' income and that associated with ...
Jordi Caballé, Judith Panadés
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Pengaruh Penerapan Efiling terhadap Kepatuhan Wajib Pajak dalam Menyampaikan SPT Tahunan dengan Kepuasan Kualitas Pelayanan sebagai Variabel Intervening [PDF]
, 2018 This study aims to analyze the effect of efficacy against Taxpayer Compliance with service quality as intervening variable in Gunungkidul Region.This research data is obtained from questionnaire (Primer) which is distributed to the Taxpayer using efiling
sari, R. R. (Rita)
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Reviewing fast or slow: A theory of summary reversal in the judicial hierarchy
American Journal of Political Science, EarlyView.Abstract Appellate courts with discretionary dockets have multiple ways to review lower courts. We develop a formal model that evaluates the trade‐offs between “full review”—which features full briefing, oral arguments, and signed opinions—versus “quick review,” where a higher court can summarily reverse a lower court. We show that having the option of
Alexander V. Hirsch +2 more
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
Do Taxpayers Embrace Social Norms to Comply? Empirical Evidence From Indonesia
Asian-Pacific Economic Literature, EarlyView.ABSTRACT This study explores the powerful role societal norms play in shaping taxpayers' behaviour in Indonesia, with a focus on how the prevalence of compliance influences both tax filing and payment practices. By examining the ratio of tax evaders to compliant taxpayers in specific regions, we measured the strength of these norms and explored their ...
Yon Arsal, Arifin Rosid, Agung Satyadini
wiley +1 more source
Faktor-faktor Yang Memepengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Pada UMKM Di Kota Metro [PDF]
, 2016 The Compliance of SME in paying taxes will give a good impact in the creation of new tax sources which is will increase state revenues. However, if the factors affecting SMEs Actors Compliance is negative, then the Taxpayer Compliance will tend to rise ...
Hendri, N. (Nedi)
core +2 more sources
Redefining Purpose: The Effect of the 2019 Business Roundtable Statement on Corporate Tax Strategies
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT Business Roundtable (BRT) firms have faced intense scrutiny from investors, media, and the public following their 2019 “Statement on the Purpose of a Corporation,” which marked a shift from shareholder‐centric governance to a stakeholder‐focused approach.
Sadok El Ghoul +2 more
wiley +1 more source
KEPATUHAN PAJAK BAGI WAJIB PAJAK ORANG PRIBADI DI KABUPATEN NGANJUK
Akuntansi Dewantara, 2018 This study aims to test and prove the influence of internal factors, external factors, perceptions of taxpayer compliance of individuals with certain circulation in Nganjuk district and to test and prove the influence of internal factors and external ...
Ambar - Wati
doaj +1 more source
Persepsi Wajib Pajak Mengenai E-Filing dan Pengaruhnya terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi dalam Melaporkan Pajak [PDF]
, 2017 This research is aimed to examine the effect of taxpayer\u27s perception toward e-Filing system ofindividual taxpayer\u27s compliance in tax reporting. This research is associative research.
Gunawan, T. (Teddy) +2 more
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