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Tax governance in compliance: The role of motivational postures and behavioral intentions [PDF]

Problems and Perspectives in Management
Governments are working toward cultivating a culture of tax compliance, recognizing that taxpayers exhibit diverse motivations for fulfilling their tax obligations, resulting in varying levels of reported tax compliance.
Lidija Hauptman, Berislav Žmuk, Nikolina Dečman   +2 more
doaj   +1 more source

Peran Norma dan Sanksi Terhadap Peningkatan Kepatuhan Pajak Sukarela dan Paksaan

Jurnal 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

The Effect of Tax Knowledge on Voluntary Tax Compliance with Trust as a Mediating Variable: A Study on Micro, Small, and Medium Enterprises (MSMEs)

The Indonesian Journal of Accounting Research, 2021
One of the determinants of tax compliance is tax. Tax rules often change according to certain conditions. This study examines the role of tax knowledge on volunteer compliance and trust as an intervention variable.
Farah Nisa Ul Albab, Eko Suwardi Mail
doaj   +1 more source

DTPB as a Better Voluntary Tax Compliance Predictor - A Comparison Study

Journal of Business Management and Accounting, 2020
Tax administrators have been trying to maximise its voluntary tax compliance rate where e-filing system has been the preferable compliance tool by taxpayers in submitting their income tax return forms.
Ang Leng Soon, Chek Derashid, Zainol Bidin   +2 more
doaj   +1 more source

Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research [PDF]

, 2014
This paper reviews the literature on taxation of the informal economy, taking stock of key debates and drawing attention to recent innovations. Conventionally, the debate on whether to tax has frequently focused on the limited revenue potential, high ...
Abor J., Alm J., Anuradha Joshi, Assobo A. B., Baross P., Bird R., Bird R., Bird R., Bird R., Bodin J.-P., Boesen N., Casanegra de Jantscher M., Chen M., Christopher Heady, Coolidge J., Cross J., Daly J., de Mel S., de Soto H., Everest-Phillips M., Fjeldstad O.-H., Fjeldstad O.-H., Foreign Investment Advisory Service, Garcia-Bolivar O., Gordon R., Hart K., Hategeka E., Heredia B., Hickey S., Howell J., International Monetary Fund (IMF), James S., Jaramillo M., Jibao S., Jibao S., Kamunyori S., Kanbur R., Kanbur R., Keen M., Kenyon T., Kloeden D., Korsun G., Levi M., Lindell I., Lipsky M., Loeprick J., McCarten W., McKerchar M., Meagher K., Ngoi G. K., Pimhidzai O., Portes A., Prichard W., Prichard W., Prichard W., Prichard W., Roever S., Sadka E., Sander C., Schneider F., Schneider F., Schomerus M., Shekidele C., Stella P., Tegera A., Terkper S. E., Titeca K., Torgler B., Torgler B., Vincent U., Warner J., Warner J., Wilson Prichard   +72 more
core   +3 more sources

THE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION

Assets: Jurnal Akuntansi dan Pendidikan, 2021
<p class="JurnalASSETSABSTRAK">ABSTRACT</p><p>This research aims to understand micro, small and medium-sized enterprises' (MSMEs) perception of tax compliance as an embodiment of voluntary compliance. This study uses a qualitative interpretive method. The results show the fulfillment of MSMEs taxation is affected by the application of
I Nyoman Darmayasa, Ni Wayan Desy Widhi Utami, I Nyoman Mandia   +2 more
openaire   +3 more sources

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

El 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

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN SUKARELA WAJIB PAJAK

Jurnal Akuntansi Indonesia, 2019
The aim of this research is finding factors affect voluntary compliance. These factors consist of tax knowledge, tax spent tranparency, and tax fairness. Samples of this reasearch are Personal Tax Payers who attend to submit monthly Tax Return at Jakarta
Dewi Pudji Rahayu
doaj   +1 more source

A Model of Tax Compliance in Iran [PDF]

فرایند مدیریت و توسعه, 2023
Purpose: The purpose of this research was to identify the effective factors of compliance behavior among taxpayers and the extent these factors impact their tax compliance with a voluntary approach. Methodology: The statistical population was composed of
Habibollah Taherpor Kalantari, Yalda Amiri Khaledi, Aliasghar Anvari Rostami   +2 more
doaj  

Influence of individual ethical orientation on tax compliance: evidence among Ghanaian taxpayers [PDF]

, 2015
Even though Africa has constantly emphasized the need to reduce deficit financing through mobilization of more internal revenues, this has not been achieved. Perhaps encouraging voluntary tax compliance can improve internal revenue mobilization.
Nsor-Ambala, Randolph
core   +1 more source