Results 21 to 30 of about 85,155 (297)

Peran Norma dan Sanksi Terhadap Peningkatan Kepatuhan Pajak Sukarela dan Paksaan

open access: yesJurnal Akuntansi Indonesia, 2022
The problem that is being faced by the Indonesian government is due to the non-fulfillment of the target of state revenues from taxes in recent years, making voluntary tax compliance and coercive tax compliance interesting for research.
Nora Hilmia Primasari
doaj   +1 more source

Justice, Trust, Perceived of Risk and Voluntary Tax Compliance in MSME

open access: yesTIJAB (The International Journal of Applied Business), 2023
Background: Tax compliance has become a focused problem in various countries. Especially for developing countries with inadequate law enforcement, tax systems, and taxpayer awareness, this will indirectly impact high rates of taxpayer non-compliance. The
Nitami Galih Pangesti   +4 more
doaj   +1 more source

VOLUNNTARY COMPLIANCE DENGAN KONSEP KEADILAN PAJAK PERSPEKTIF IBNU KHALDUN BAGI WAJIB PAJAK

open access: yesEl Muhasaba: Jurnal Akuntansi, 2021
This research is to identify and analyze the concept of voluntary compliance with the concept of Ibn Khaldun's perspective of tax justice for tax duty.
Sri Andriani
doaj   +1 more source

Determinants of tax attitude in small and medium enterprises: Evidence from Indonesia

open access: yesCogent Business & Management, 2023
This study investigates the extent to which tax literacy, power, and trust strengthen tax attitudes in Indonesian micro, small, and medium enterprises. To meet this objective, this study analyzes (1) the effect of tax literacy on trust and power, (2) the
Rosalita Rachma Agusti   +1 more
doaj   +1 more source

Factors Influencing The Individual Taxpayers’ Voluntary Compliance

open access: yes, 2023
The global issue in the implementation of the Self-Assessment System (STS) is to achieve a satisfactory voluntary tax compliance rate. This motivates this study to investigate the factors that influence voluntary tax compliance among individual taxpayers
Siti Zaidah Turmin   +3 more
core   +1 more source

VOLUNTARY TAX COMPLIANCE WAJIB PAJAK PERUSAHAAN PERHOTELAN: DETERMINAN, KEPERCAYAAN DAN KEKUASAAN LEGITIMASI

open access: yesJurnal Akuntansi, 2017
The aim of this research are to give empirical proof about: (1)the influence procedural juctice and moral obligation toward voluntary tax compliance. (2) the influence of trust within mediation influence between procedural juctice and moral obligation ...
Zulkarnain Hakim   +2 more
doaj   +1 more source

Coercive Authority and Trust in Tax Authority in Influencing Voluntary Tax Compliance: A Study of Slippery Slope

open access: yesJournal of Accounting and Investment, 2019
The improvement of tax compliance in Indonesia has not resulted in increase of tax ratio of the same year. From this perspective, the researchers conducted a study on voluntary tax compliance using theory of slippery slope.
Uswatun Khasanah   +2 more
doaj   +1 more source

The Role of Marketing Mix on Voluntary Tax Compliance: Small Taxpayers’ Experience in Dodoma City [PDF]

open access: yesInternational Journal of Management, Accounting and Economics
Importance of 4Cs of marketing mix on voluntary tax compliance has been acknowledged. However, contrary to its importance, the body of literature has paint little attention regarding 4Cs of marketing mix in relation to the voluntary tax compliance ...
Allen Mrindoko, Eunice Nyange
doaj   +1 more source

The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers

open access: yesReligions, 2016
The aim of this study is to explore the impact between religiosity and voluntary tax compliance and enforced tax compliance for self-employed taxpayers in Turkey, where Islam is the predominant religion.
Serkan Benk   +3 more
doaj   +1 more source

Developing The Voluntary Taxpayer Compliance: The Scale of The Tax Authority’s Power, Trust and The Fairness of The Tax System

open access: yesIndonesian Journal of Business and Entrepreneurship, 2020
This study aims to analyze the scale of the power of the tax authority, trust and the fairness of the tax system for the voluntary compliance of the individual taxpayers who have businesses.
Atik Djajanti
doaj   +1 more source

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