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19.534  Articles
1 of 1.954 pages  |  10  records  |  more records»
Tax evasion committed by taxpayers will reduce state revenues thereby hampering development activities. This tax evasion must be prevented so that the country's economy continues to grow and develop. This study examines the effect of gender on tax evasion... see more

Tax is one of the important elements in the revenue budget in Indonesia. Revenue from this sector is always strived to meet the target revenue. In some times the amount of tax receipt is always not in accordance with the targets set. Tax evasion efforts m... see more

This empirical study seeks to identify determinants of the underground economy in the U.S. in the form of aggregate federal personal income tax evasion over the period 1975-2008, with a specific focus upon the impact of higher federal income tax rates on ... see more

This study aimed to examine the effect of good corporate Governance against tax avoidance peroxided by the book tax gap and corporate governance is peroxided by institutional ownership, managerial ownership, independent board, audit committee and audit qu... see more

Abstract - The 2022 tax revenue target has indeed been met, even exceeding the target set by the ministry of finance. Realization of tax revenue reached IDR 2,034.5 trillion or 114% of the Presidential Decree 98/2022 target of IDR 1,784 trillion, growing ... see more

Tax evasion is a phenomenon that occurs in Indonesia. The perception of tax evasion views that the tax money paid is not used properly. The aim of this study is to empirically examine the effect of the self-assessment system, discrimination, and the possi... see more

This study aims to know the influence of love of money, machiavellian, and equity sensitivity toward individual taxpayer’s ethical perception of tax evasion in east- denpasar tax office. Population in this study are whole registered individual- taxpayer i... see more

The situation caused by the lack of tax culture in people who perform various activities considered economic for tax regulation, brings with it a problem known as tax evasion, which in most cases occurs not only by the omission of obligations, but by the ... see more

Pajak merupakan pendapatan negara yang berasal dari dalam negeri dan digunakan untuk membiayai pengeluaran negara guna meningkatkan pertumbuhan ekonomi suatu negara. Namun, realitanya masih banyak wajib pajak yang melanggar kewajiban untuk membayar pajak ... see more

1 of 1.954 pages  |  10  records  |  more records»