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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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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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Faris Adilah,(Jenderal Soedirman UniversityIndonesia)Icuk Rangga Bawono,(Jenderal Soedirman UniversityIndonesia)Warsidi Warsidi,(Jenderal Soedirman UniversityIndonesia)
Pág. 236 - 250
This research is entitled ?Analysis of Employee Perception about the Whistleblowing System toward Intention to Conduct Whistleblowing (The Study on Employees of Purbalingga and Purwokerto Tax Office)?The objective of this research is to examined individu...
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Azham Hussain,Emmanuel O.C. Mkpojiogu,Norzila Ishak,Nurhidayah Mokhtar,Zhamri Che Ani
Pág. pp. 169 - 178
Mobile governance enables citizens to comfortably do business with government anywhere, any time. This provides an enriching experience to users as they use these platforms in their convenience and with comfort. MyEG Services Berhad ("MyEG") is a concess...
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Warren Maroun,Asheer Jaywant Ram,Marianne Kok
AbstractBackground: This article examines features of the tax systems of 19 African countries with material mining operations.Objectives: An interpretive approach is used to explore the implications of a country?s commitment to democracy (according to th...
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I Nyoman Kusuma Adnyana Mahaputra,Ni Wayan Rustiarini,Ni Putu Nita Anggraini,I Made Sudiartana
Pág. 89 - 104
This study aims to investigate the relationship of national cculture and taxpayer's ethical perception of tax evasion. National culture dimensions include powner dinstance, uncertainty avoidance, individualism/ccollectivism, masculinity/femininity, lOng/...
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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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Adam Gluckman,Magda Turner
AbstractThe South Africa Turnover Tax system, implemented on 01 March 2009 to simplify tax for microbusinesses and to improve tax compliance had an insignificant number of registrations and research indicated that a possible reason is the fairness of the...
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Valentina Diana RUSU,Angela ROMAN
Pág. 9 - 31
Entrepreneurship is considered a significant determinant for the economic development of a country but is also important for new job creation and innovation. Understanding and examining the factors which affect the decision of individuals to become entre...
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