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984  Articles
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This research is conducted to answer the question whether the audit increases the tax compliance or not. The results shows that there is an increase in the amount of gross income reported by the taxpayer after audit although the result is weak.This study ... see more

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 q... see more

The reduced level of tax compliance in Makassar as the capital of South Sulawesi, Indonesia in 2014 to 2016 significantly became an important basis for evaluating the accountability and transparency of tax service performance. This study aims to determine... see more

AbstractIn a society the tax climate is determined by the interaction between taxpayers and tax authorities. In a ‘service and client’ climate, taxpayers do not expect authorities to automatically suspect them of being tax evaders. Evidence suggests that ... see more

In particular for Mamajang District, this study aims to investigate four factors that can affect MSME taxpayer compliance: taxpayer awareness, tax authorities' services, knowledge and understanding of government regulations on taxation (PP No. 46 of 2018)... see more

The growth of digital payments is accelerating with technological advancements, which must fully pique the interest of the general public, particularly the land and building taxpayers in Buleleng Regency. This study looks at how innovation resistance and ... see more

Tax revenue from Corporate Taxpayers to the State is very significant, however, this is directly proportional to the large number of crimes committed by Corporate Taxpayers. This is caused by a legal vacuum in terms of postponement or termination of prose... see more

In response to the crisis caused by Covid- 2019 outbreak, the government issued the Minister of Finance Regulation Number 23/PMK.03/2020 regarding tax incentives for taxpayers affected by the coronavirus outbreak as part of the national economic recovery ... see more

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