Results 21 to 30 of about 5,398 (291)
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
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
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
Understanding the effect of government attitudes on voluntary tax compliance in Nigeria
, 2022 An effective government’s performance is indicated by; high levels of efficiency, bureaucratic quality, the rule of law and the fight against corruption.
Johari, Jalila +3 more
core +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 +2 more
doaj +1 more source
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 +2 more
doaj
Factors Influencing The Individual Taxpayers’ Voluntary Compliance
, 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