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72.605  Articles
1 of 7.261 pages  |  10  records  |  more records»
Tujuan dari penelitian ini adalah untuk mengetahui perbedaan compliance cost yang dikeluarkan sebelum dan sesudah penggunaan aplikasi E-Filing bagi wajib pajak badan pengguna E-Filing. E-Filing adalah sistem pelaporan SPT yang dibuat oleh Dirjen Pajak yan... see more

AbstractBeing tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business’s internal tax compliance costs (hou... see more

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 o... see more

We study the cost-effectiveness of a transferable emissions permit system (TEPS)vis a vis a system of emissions standards. Our analysis includes along withabatement costs, the costs of enforcing the system to induce compliance. Further,the analysis consid... see more

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, fisc... see more

AbstractSmall businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax ... see more

AbstractSmall businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax ... see more

The Turkish government set a policy to become a regional financial center in 2007. This policy involved encouraging international banks to enter Turkey and take a more prominent role in the Turkish banking industry. Since then the progress has been slow t... see more

E-invoice is one of the tax administration modernization program created to reduce the tax compliance costs in order to improve the tax compliance. This paper aims to prove that e-invoice as a form of institutional change can actually change or lower the ... see more

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