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Prianto Budi Saptono, Sabina Hod?ic, Ismail Khozen, Gustofan Mahmud, Intan Pratiwi, Dwi Purwanto, Muhamad Akbar Aditama, Nisa?ul Haq and Siti Khodijah
The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax pro...
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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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Obert Matarirano,Germinah E. Chiloane-Tsoka,Daniel Makina
AbstractBackground: Several studies on tax compliance costs (TCCs) for small businesses found them to be regressive in nature and, imposing a heavier burden on small businesses compared to larger ones.Objectives: This study predicts the effect ...
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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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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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