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Sihar Tambun,(Universitas 17 Agustus 1945 JakartaIndonesia)Ani Haryati,(Universitas 17 Agustus 1945 JakartaIndonesia)
Pág. 74 - 86
AbstractThe purpose of this study was to examine the direct effect of public service satisfaction, trust in the government and perceptions of corruption on tax morale, the direct effect of tax morale on tax awareness. As well as testing the effect of the...
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Hamzah Al-Mawali, Abdul Rahman Al Natour, Hala Zaidan, Farah Shishan and Ghaleb Abu Rumman
Purpose: This research attempts to profoundly understand the factors influencing the usage of e-tax declarations. Design/methodology/approach: In a cross-sectional survey, partial least square-structural equation modeling (PLS-SEM) is used to examine the...
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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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Nida Putri Rahmayanti, Sutrisno Sutrisno T., Yeney Widya Prihatiningtias
Pág. 118 - 124
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Amanj Mohamed Ahmed,Muhammad Nawzad Ali
This research was carried out to determine the weight of taxation in economic development, the main purpose is to discover the level of impact of taxation on economic development or if it has any impact. Another key objective is to improve the level of u...
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Binny Pahwa,Meenu Gupta
The purpose of this paper is to find out the factors which affect the purchase decision regarding health insurance and to evaluate the factor which affects the most and estimates the importance of respective factors. Descriptive study has been conducts i...
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Nikmatul Lailiyah, Lesta Karolina Br Sebayang
Pág. 267 - 280
The application of e-Billing system in facilitating tax payment services for taxpayers is still complained about in its use. This study aims to determine the effectiveness of the e-Billing system in tax payments as well as the use constraints for taxpaye...
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Lola Kurnia Pitaloka, Kardoyo Kardoyo, Rusdarti Rusdarti
Pág. 45 - 51
The objectives of this study are to analyze the effect of understanding tax rules and awareness of taxpayer compliance as well as analyze the influence of understanding tax rules and awareness of taxpayer compliance after it is moderated by tax socializa...
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Mohammad Syafriel
Pág. 48 - 63
The aim of this study is to confirm the attributes of personal taxpayer?s compliance in Indonesia. The attributes of personal taxpayer?s compliance proposed in this research are: awareness, knowledge, perceived equality and fairness, compliance cost, fis...
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Dewi Prastiwi,Diana Amalia Puspitasari
Pág. 161 - 168
Hostage or Gjzeling is one of the tax collection efforts to tax payers in certain places within a maximum period of 6 months from the tax insurer placed in the hostage-taking and this can be extended for about 6 months. Many of the constraints face...
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