Tax Compliance After the Implementation of Tax Amnesty in Indonesia
SAGE Open, 2020 The Slippery Slope Framework argues that taxpayers’ trust in government and their perceptions of government’s power explain the extent of their tax compliance.
Fany Inasius +3 more
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
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
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
core +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
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
Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study
Jurnal Akuntansi dan Keuangan, 2019 The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples.
I Nyoman Putra Yasa +1 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
On the Legal System of Tax Voluntary Disclosure Based on Tax Compliance
Journal of Legal Studies, 2023 Abstract To encourage taxpayers to voluntarily disclose their illegal tax acts such as tax evasion and evasion and perform their tax obligations, the tax authorities implement tax voluntary disclosure to encourage them. Tax voluntary disclosure not only increases fiscal revenue, improves the information management ability of tax ...
openaire +2 more sources
Tax compliance in Tanzania : an analysis of law and policy affecting voluntary taxpayer compliance [PDF]
, 2011 Includes abstract.Includes bibliographical references (p. 278-300).This study examines the problem of low level tax compliance in Tanzania. It proceeds from the premise that high level taxpayer compliance is essential to the success of the tax system ...
Ongwamuhana, Kibuta
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