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Nandang Bekti Karnowati, Erna Handayani
Pág. 184 - 194
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Colin Williams
Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increa...
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Henny Rakhmawati, Sutrisno Sutrisno T, M. Khoiru Rusydi
Pág. 106 - 111
This study aims to examine and prove empirically the effect of perceived usefulness, perceived ease of use, social influence, facilitating conditions on tax compliance. The sample selection technique uses convenience sampling obtained 100 samples taxpaye...
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Ajeng Rachma Pertiwi, Syaiful Iqbal, Zaki Baridwan
Pág. 143 - 150
This study aims to empirically examine the effect of tax fairness and tax knowledge on tax compliance for Micro, Small and Medium Enterprises (MSMEs). Azmi and Perumal (2008) identified five of tax fairness dimensions: general fairness, exchanges with th...
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Paula Arzadun,Ronald Mora-Esquivel,Martín Solís
Pág. 71 - 84
The research questions this study addresses are Would the knowledge taxpayers have about tax money use make a difference in their willingness to comply with taxes? Would a sense of non-geographical distance with tax revenue's potential beneficiaries be e...
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