Results 11 to 20 of about 5,398 (291)
Towards Integrating Antecedents of Voluntary Tax Compliance [PDF]
, 2017 This thesis explores the integrative effect of social psychological factors among themselves as well as with economic deterrent factors in stimulating voluntary tax compliance, contributing to the tax compliance literature a theoretically relevant integrative approach that bridges between social psychological and economic deterrence approaches. It also
Gobena, L.B. (Lemessa Bayissa)
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Justice, Trust, Perceived of Risk and Voluntary Tax Compliance in MSME
TIJAB (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
Determinants of tax attitude in small and medium enterprises: Evidence from Indonesia
Cogent 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
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The Role of Government Reform in Improving Voluntary Tax Compliance in the Digital Economy: The Bangladesh Experience [PDF]
, 2022 This chapter analyzes the role of government reforms concerning digitalization and automation of the tax system in enhancing voluntary tax compliance in a developing country, using Bangladesh as a case study.
Ahmed, Md Shabbir, Sarker, Tapan
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Indonesian 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
Journal 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
, 2023 The purpose of this study is to examine the moderating role of tax service quality on the relationships between tax knowledge and voluntary tax compliance in Nigeria. The study used partial least squares structural equation modeling (SEM SmartPLS 3.3) to
Johari, Jalila +3 more
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Jurnal 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
The Role of Marketing Mix on Voluntary Tax Compliance: Small Taxpayers’ Experience in Dodoma City [PDF]
International Journal of Management, Accounting and EconomicsImportance 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
Determinants of Voluntary Compliance on A Changing Tax Policy
Jurnal Dinamika Akuntansi, 2023 Purpose: This study aims to examine the effect of trust, power, procedural fairness, distributive fairness, tax morale, and tax complexity on voluntary compliance. This study is conducted in an environment where taxpayers have to adopt new practices in tax reporting.Method: This study applied a survey of staff and lecturers in one of the state ...
Nur Cahyonowati +2 more
openaire +1 more source