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23.815  Articles
1 of 2.383 pages  |  10  records  |  more records»
This study aims to look at several factors like awareness, knowledge, obstacles, and sanctions, as well as tax regulations impacting taxpayer compliance. There is an assumption that tax compliance in Indonesia is still in the low category, which causes st... see more

This study aims to investigate the impact of e-filing system performance on tax compliance applying DeLone and McLean IS Success Model. The study samples are 128 Indonesian micro, small, and medium entrepreneur (MSME) that selected using proportional rand... 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

Main Purpose - This study examines the effect of understanding tax regulations (UTR), tax digitalization (TDigi), and taxpayer awareness (TAWs) on  taxpayer compliance (TC).Method - A questionnaire was used for testing with 399 samples of individual ... see more

The Covid-19 pandemic has had a significant impact on the Indonesian economy as well as on the revenues of each region, especially of DKI Jakarta. The largest regional revenue sector for DKI Jakarta includes Regional Taxes which consist of various types, ... see more

The purpose of this study is to examine the effect of tax morale on taxpayer compliance in PTNBH. In addition, this study also aims to examine the effect given by a supportive corporate environment as a moderating variable. The data used is primary data o... see more

A citizen is required to comply with this obligation to pay taxes following the provisions of a country's applicable legislation. This study aims to test the impact of tax knowledge, modernize tax administration and taxpayer awareness, and determine which... see more

The study aims to examine and test the quality of service of the tax authorities, tax payer education related to taxpayer compliance, application of tax sanctions, socialtizations on taxpayer compliance, and taxpayers’ knowledge on on compliance in Samari... 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

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