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Mekar Satria Utama, Umar Nimran, Kadarisman Hidayat and Arik Prasetya
This research examined the effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention, moderated by e-Filing. This research used a quantitative approach which involved the Structural Equation Model (SEM). Large taxpayers are generally...
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Meidy Santje Selvy Kantohe,Joseph Kambey
Pág. 13 - 22
This study aims to investigate the tax compliance behavior of taxpayers' internal factors, particularly the perception of individual taxpayers regarding moral obligations, trust in government and intentions to be compliant. The research was conducted by ...
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Firna Muflihani,Bambang Subroto,Mohamad Khoiru Rusydi
Pág. 184 - 194
This study was conducted to determine the factors that influence the behavior of taxpayer compliance through tax planning, both internal and external factors. This study used analytical method of SEM (Structural Equation Modeling) with sample consisting ...
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Marko S Hermawan,Pamela Abigail,Yanthi Hutagaol Martowidodjo,Valentina Tohang
Pág. 424 - 434
This study was motivated by one of President Joko Widodo?s projects, which is to build better infrastructure in Indonesia. Tax amnesty is used as a way of receiving undeclared assets expecting that Indonesia revenues will increase. This study focuses on ...
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Theresia Woro Damayanti
Pág. 41 - 49
This study examined the correlation between intention on tax compliance and tax compliance behavior with the moderating variable of religiosity orientation both intrinsic religiosity and extrinsic religiosity. The religiosity orientation in this study us...
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Saliza Abdul Aziz,Kamil Md Idris
Pág. 78 - 84
The purpose of this paper is to highlight on the behavioral intention in technology application. The form of tax e-filing technology introduced in Malaysia particularly on corporate taxation is, however, not fully utilized, despite the enormous amount of...
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Santiago Chelala,Victoria Giarrizzo
Pág. 269 - 286
This research presents a controlled experiment that aims to analyze taxpayers? behavior to determine in which cases rewards or punishments promote taxes payment. In this first approach, a population of Argentinian university students was analyzed. Three ...
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Kautsar Riza Salman,Bayu Sarjono
This study provides empirical evidence related to the effect of some factors such as compliancebehavior intention, and tax compliance behavior. These also include the attitude towards compliance,subjective norm, perceived behavioral control and the compl...
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Larissa Margareta Batrancea,Ramona Anca Nichita,Ioan Batrancea
Pág. 201 - 210
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