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Nandang Bekti Karnowati, Erna Handayani
Pág. 184 - 194
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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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Sukesi Sukesi,Isroim Yunaidah
Pág. 347 - 359
The impact of valuable services for taxpayers will increase the aware-ness and compliance of taxpayers. This study aims to explore whether there is a direct or indirect effect on the effectiveness of tax socialization, superior service products, and the ...
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Benny Rojeston Marnaek Nainggolan, Sakaria Jonathan Putra Pinem
Pág. 256 - 262
Tax revenue is the largest revenue in the State Budget (APBN) in the last decade. This study aims to determine the effect of Service Quality, Knowledge of Taxes, Tax Examination, Tax Counseling and Tax Sanctions on Taxpayer Compliance at Medan Middle Tax...
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Nikmatul Lailiyah, Lesta Karolina Br Sebayang
Pág. 267 - 280
The application of e-Billing system in facilitating tax payment services for taxpayers is still complained about in its use. This study aims to determine the effectiveness of the e-Billing system in tax payments as well as the use constraints for taxpaye...
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Lola Kurnia Pitaloka, Kardoyo Kardoyo, Rusdarti Rusdarti
Pág. 45 - 51
The objectives of this study are to analyze the effect of understanding tax rules and awareness of taxpayer compliance as well as analyze the influence of understanding tax rules and awareness of taxpayer compliance after it is moderated by tax socializa...
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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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Tri Nurdyastuti,Adi Penawan
Pág. p.28 - 34
The puspose of this study to know effect of taxation socialization and tax sanctions on compliance reporting annual taxpayer personal taxpayer. Population in this research is all personal taxpayer registered at KPP Pratama Surakarta amounted 104,192 taxp...
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Sigit Setiawan
Pág. 1 - 9
The Indonesian government is now seriously exploring in depth the proposed tax imposition for e-commerce. In this context, this paper will discuss the following issues: the first, if Indonesian government should impose the tax on e-commerce; the second, ...
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Rizki Novela Hanydar, Yozi Aulia Rahman
Pág. 469 - 474
The purpose of this research is to know and analyze the acceptance of parking tax, obstacles faced, and exact strategy which is used to strengthening of parking tax revenue of Semarang Regency. Parking tax revenue in Semarang Regency has enormous potenti...
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