Results 81 to 90 of about 701,242 (279)

The Role of Taxpayer Trust and Awareness on Voluntary Compliance: An Experimental Study

open access: yesJurnal Ilmiah Akuntansi, 2023
This study is a development of previous research which found that fair treatment from the tax authorities were not able to encourage taxpayer compliance.
I Putu Hendra Martadinata   +1 more
doaj   +1 more source

THE EFFECT OF TAX INFORMATION SOCIALIZATION AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE WITH TAXPAYER AWARENESS AS MEDIATION VARIABLES

open access: yes, 2021
The purpose of this study are as follows: 1) Finding empirical evidence regarding the effect of Tax Socialization on Taxpayer Awareness; 2) Finding empirical evidence regarding the effect of Tax Knowledge on Taxpayer Awareness; 3) Finding empirical ...
Hasian Purba
semanticscholar   +1 more source

Factors influencing the compliance of taxpayers

open access: yesJournal of Contemporary Accounting, 2019
The compliance in tax reporting of an individual taxpayer who is running business or having freelance job is one of the ways to maximize the tax revenue in Indonesia. This research aims to examine the factors that affect the tax reporting compliance of an individual taxpayer who is running business or having freelance work.
Meidawati, Neni, Azmi, Muhammad Nurul
openaire   +3 more sources

Rethinking Public Administration Reform: Institutional Layering of Bureaucratic, Managerial and Community Logics Over Time in Nigeria's Tax Administration

open access: yesPublic Administration and Development, EarlyView.
ABSTRACT The reform of public institutions has attracted sustained attention in both scholarship and policymaking. Increasingly, however, there is growing recognition that reforms are rarely implemented in an institutional vacuum. Instead, new reforms are layered onto existing arrangements, producing hybrid institutional landscapes shaped by prior ...
Edidiong Bassey
wiley   +1 more source

Understanding the relationship between tax knowledge and compliance under the self-assessment system

open access: yesJurnal Akademi Akuntansi
Purpose: 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

Taxpayer compliance improvement strategy motor vehicles

open access: yesJPPI (Jurnal Penelitian Pendidikan Indonesia), 2023
North Central Timor Regency is one of the regencies in East Nusa Tenggara Province which is located directly adjacent to the Democratic State of Timor Leste. One of the most crucial development problems in this region is the problem of poverty.
Margareta Diana Pangastuti
doaj   +1 more source

Modernization of Tax Administration, Human Integrity and Taxpayer Compliance in East Preanger

open access: yesJournal of International Conference Proceedings, 2021
East Preanger is one of the regions in Indonesia that has a high economic potential. The potential economic in East Preanger based on knowledge and culture. Unfortunately, awareness of paying taxes still a serious spotlight.
Laras Pratiwi, Yeni Fitriani Somantri
semanticscholar   +1 more source

Determinants of Taxpayer Compliance Through Taxpayer Satisfaction

open access: yesJurnal Ilmiah Akuntansi Kesatuan
Taxpayer 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

The Fargo‐Moorhead Diversion: Flood Protection or Sprawl Promotion?

open access: yesRiver Research and Applications, EarlyView.
ABSTRACT Urban growth and development opportunities are needed worldwide, but growth and development must be hazard‐aware and should follow smart‐growth principles. The $2.89 billion Fargo‐Moorhead Area Diversion Project was designed to provide flood protection following damaging floods on the Red River of the North.
Nicholas Pinter   +2 more
wiley   +1 more source

Analysis of E-SPT and E-filing utilization on taxpayer compliance: A multiple regression approach

open access: yesAl-Jabar
Background: Statistical data from Lampung Province indicate a steady annual increase in the number of taxpayers utilizing e-SPT (electronic tax return) and e-filing, particularly from 2019 to 2022.
Achi Rinaldi   +2 more
doaj   +1 more source

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