Results 21 to 30 of about 1,644,040 (299)
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
Influence of Tax Knowledge on Voluntary Tax Compliance [PDF]
, 2023 This study assessed the influence of tax knowledge on voluntary tax compliance among small and medium enterprises in Mbeya city. The study had four (4) specific objectives which were to assess the influence of threats of punishment on voluntary tax ...
Philbert, Alistides
core +1 more source
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
, 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 +7 more
core +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
Tax governance in compliance: The role of motivational postures and behavioral intentions [PDF]
Problems and Perspectives in ManagementGovernments 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 +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
Assessment of fiscal effort and voluntary tax compliance in Peru.
Revista Finanzas y Política Económica, 2020 This study examines the fiscal effort and voluntary compliance in the payment of taxes in Peru. It determines that in 2014, the Peruvian economy collected only 52.8% of its total tax potential. Then trough an experiment, it is shown that dissuasive policies only do not explain the whole phenomenon of tax compliance; on the contrary, some psychological ...
Aldo Fabricio Ramirez-Zamudio +1 more
openaire +6 more sources
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