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Wulan Rezky Amalya, Syaiful Iqbal, Abdul Ghofar
Pág. 320 - 328
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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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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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Hadian Wibowo, Endang Mahpudin
Pág. 601 - 611
This research aims to find out and test the influence of E-SPT Implementation, Knowledge and Socialization on Personal Taxpayer Compliance in TelukJambe Village. The study used quantitative methods using primary data obtained from questionnaires. The pop...
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Selviana Lelan Naitili,Atika Jauharia Hatta Hambali,Nurofik Nurofik
Pág. 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...
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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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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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Maria Nona Dince, Yoseph Darius Purnama Rangga
Pág. 203 - 213
This study aimed to determine the effect of taxpayer awareness, taxpayer income level, taxpayer sanctions, taxpayer knowledge level and service quality on mandatory compliance. The research method used is a quantitative method and a survey approach. The ...
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Nandang Bekti Karnowati, Erna Handayani
Pág. 184 - 194
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Christopher Siwi,Stanny S. Rawung,Maya Salindeho
Pág. 44 - 52
This study aims to determine the effect of income and tax knowledge upon taxpayer compliance in paying Land and Building Tax in Pulutan Village. This study made use a quantitative approach with 75 samples. Data were collected through questionnaires and d...
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