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54.634  Articles
1 of 5.464 pages  |  10  records  |  more records»
This study aims to map determinants and analyze behavioral theory's role in the tax compliance of MSMEs in Indonesia to provide recommendations for future research agendas. This study uses a qualitative method with a bibliographic approach. This research ... see more

The purpose of this study is to examine and analyze the influence of trust in tax authorities and the power of tax authorities as defined in the Slippery Slope framework to corporate taxpayer's intention to comply, then examine and analyze the effect of t... see more

The main problem of taxation in Indonesia still revolves around the tax compliance level, which is low, the problem of tax compliance is a classic problem faced by almost all countries. Departing from the general taxation problem, this study specifically ... see more

This study aims to show that attitude to comply, subjective norms, and perceived behavioral control had affect the intent to obey. Furthermore, perceived behavioral control and intention to abide affect on PBB tax compliance refers to the Theory of Planne... see more

This study provides empirical evidence related to the effect of some factors such as compliancebehavior intention, and tax compliance behavior. These also include the attitude towards compliance,subjective norm, perceived behavioral control and the comple... see more

Tax compliance was an important issue for nations around the world as governments searched for revenue tomeet public needs. The importance of tax simplification had long been known as a determinant of compliancebehavior and it became an important issue in... see more

This study aims to investigate the tax compliance behavior of taxpayers' internal factors, particularly the perception of individual taxpayers regarding moral obligations, trust in government and intentions to be compliant. The research was conducted by m... see more

The low level of taxpayer compliance is assessed as one of the causes of not achieving the target of tax revenue in Indonesia. One of the efforts made by the government to optimize tax revenue is by requiring UMKM sector to fulfill the obligation of taxat... see more

This study aims to analyze the factors that affect the tax compliance by using Theory of Planned Behavior Approach (TPB). This study used survey design with data collection techniques by using questionnaires, where the selected respondents are taxpayers o... see more

1 of 5.464 pages  |  10  records  |  more records»