4 Art�culos

Tax Incentives and Taxpayer Compliance of Micro, Small and Medium Enterprises: The Moderating Role of Tax Literacy

Acceso

en l�nea

Selviana Lelan Naitili,Atika Jauharia Hatta Hambali,Nurofik Nurofik P�g. 420 - 430

The government's tax incentives for MSMEs during this pandemic are expected to increase taxpayer compliance. This study aims to provide empirical evidence of the effect of tax incentives during the COVID-19 pandemic on Micro, Small and Medium Enterprises... ver m�s

Revista: Journal of Economics, Business & Accountancy Formato: Electr�nico

Tabla de contenido: Vol: 24 Num: 3 Par: 0 A�o: 2021

The Success of E-Filing Adoption during COVID 19 Pandemic: The Role of Collaborative Quality, User Intention, and User Satisfaction

Acceso

en l�nea

Atika Jauharia Hatta Hambali P�g. 57 - 68

This study aims to test the successful use of e-filing information systems in tax return reporting, which is more widely used by taxpayers during the COVID 19 pandemic to report tax return than before. Data were obtained by a survey using a questionnaire... ver m�s

Revista: Journal of Economics, Business & Accountancy Formato: Electr�nico

Tabla de contenido: Vol: 23 Num: 1 Par: 0 A�o: 2020

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