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114  Articles
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Compliance with taxpayers is the most important aspect in the taxation system in Indonesia which adheres to a self-assessment system that provides trust in calculating, paying, and reporting on the amount of tax payable. This study aims to empirically exa... see more

This research aims to finding the effect of implementing e-filling, taxes’ socialization, and taxation sanctions in the level of personal taxpayers’ compliance in KPP Pratama Denpasar Barat. The sample of this research was 100 respondents by applying acci... see more

The research aims to examine the factors that can affect taxpayer compliance by referring to the Attribution theory. These factors are taxation knowledge, taxation socialization and mobile SAMSAT services. The SAMSAT Office in Bangli Regency was chosen as... see more

Abstract— This study aims to determine the effect of Motivation, Tax Knowledge, and Tax Sanctions on Tax Compliance in the Yogyakarta Primary Tax Service Office. The purpose of this research is motivated by the low compliance of individual taxpayers in fu... see more

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

This study aims to determine the impact of electronic systems on taxpayer compliance with orbit control as a parameter. The research sample collection method uses a non-probabilistic sampling method, namely random sampling. The data collection method is d... see more

Objetivo: avaliar o papel e a efetividade dos comitês de compliance para implementação dos Protocolos de Nagoia e Cartagena.Metodologia: adota-se o método hipotético-dedutivo, tendo como fontes documentos (especialmente atas de reuniões dos comitês), legi... see more

RESUMENObjetivo: El objetivo del presente artículo ha sido lo de debatir posibles obstáculos y adecuaciones necesarias a la adopción de prácticas de criminal compliance en Brasil.Metodología: A partir de un método ensayístico se identifican demandas ... see more

Hoy en día, las primeras causas de las complicaciones de la relación laboral de los trabajadores con sus empleadores se presentan en el desacato de lo convenido contractualmente individual o colectivamente e incluido normas laborales de seguridad industri... see more

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