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67.826  Articles
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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

This study aims to determine the effect of understanding the rules, sanctions and awareness of taxpayers of micro, small and medium enterprises (MSMEs) simultaneously on compliance with tax payments in Balikpapan and to find out which of the understanding... see more

Tax is one of the largest sources of revenue of the State. To increase tax revenues, it takes awareness of Taxpayers about the importance of tax. In addition, the tax morale must grow within the Taxpayer. If the Taxpayer has a tax morale, then there will ... see more

The purpose of this study was to determine the effect of understanding on tax accounting, tax justice toward tax compliance on SMEs tax. The research method applied in this study is quantitative deductive method. The population taken were SMEs registered ... see more

Tax is a huge potential source of revenue. A country's collection system, both Self Assessment and Official Assessment, greatly influences the increase in receipt of these government funds. Assessment test of corporate taxpayer compliance. The assessment ... see more

This study aims to identify and analyze the knowledge of taxpayers on the fulfillment of taxationobligations of MSMEs by using a systematic mapping study method to examine the scientificpublications of taxpayers' knowledge on the fulfillment of MSME Taxat... see more

The purpose of this study was to determine the understanding of tax regulations, the awareness of paying taxes and the level of income of MSMEs that affect the compliance of MSME taxpayers. This type of quantitative research and data sources were obtained... see more

Taxes are the main source of state revenue, one of which comes from an individual taxpayer. Taxes have a very important role to sustain development implementation and government spending. This study aims to determine the partial influence of the level of ... see more

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