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19.582  Articles
1 of 1.959 pages  |  10  records  |  more records»
AbstractBackground: Unfavourable macro-economic and socio-economic conditions have placed South Africa’s economy in a difficult fiscal situation, with rapidly growing public debt and large government deficits. This compromises service delivery in all sphe... see more

AbstractBackground: A conceptual framework to assess the particular tax situation of small business owners identifies three key aspects that distinguish small business owners’ perceptions of their tax obligation. These aspects are: they are likely to... see more

In an effort of searching for a new source of revenue for funding the infrastructure development for Indonesia, the government chose to do tax amnesty in 2016. This research was conducted to study the effects of factors (wealth, tariff periods, tax penalt... see more

Tax administration reform is a step taken by the government to increase the taxpayer compliance. This study aimed to examine and analyze the effect of e-Billing and e-Filing systems on the  taxpayer compliance. In addition, it was also meant to test ... see more

The purpose of this study is to analyze the effect of tax incentives, tax sanctions on tax compliance where tax morale acts as a moderating variable during the pandemic on MSME taxpayers. The research was conducted in the city of Mataram, West Nusa Tengga... see more

The purpose of this study was to determine the awareness of taxpayers, tax sanctions, and tax service services on individual taxpayer compliance. This type of research is classified as quantitative research. The population in this study is an individual t... see more

The purpose of this study was to determine the effect of tax administration reforms and tax amnesty on individual taxpayer compliance with risk preferences as moderating (studies in North Badung North Sumatra 2018 KPP). Respondents in this study as many a... see more

This study aims to determine the effect of tax amnesty and financial conditions on the level of individual taxpayer compliance registered at the East Denpasar Primary Tax Office. The population in this study was 38,647 individual taxpayers registered in E... see more

This research aimed to test the understanding of the tax rules, tax paying awareness to tax formal compliance. This research also to test the effect of risk preferences which acts as a moderating variable on the relationship between the understandings of ... see more

1 of 1.959 pages  |  10  records  |  more records»