Journal articles: 'Effect of taxation on'

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Olaoye, Clement Olatunji, A. R. Ayeni-Agbaje, Isaac Adesodun Adebayo, and Ruth Bosede Adesodun. "Effect of Electronic Taxation on Revenue Productivity in Nigeria." Archives of Business Research 10, no. 8 (August 10, 2022): 35–48. http://dx.doi.org/10.14738/abr.108.12500.

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This study investigated the effect of electronic taxation on revenue productivity in Nigeria. Specifically, the study examined the difference between revenue productivity before and during e-taxation, effect of e-taxation adoption on revenue productivity and tax to GDP ratio in Nigeria. The study employed secondary data covering the period 2000-2017. Data were analyzed using, trend analysis, independent t-test and ordinary least regression estimator. Result revealed that there is significant difference between revenue productivity in the pre and post e-taxation adoption and that the revenue productivity is higher at the post adoption. Also, this study showed that e-taxation has significant positive effect on actual tax revenue and tax to GDP ratio in Nigeria with coefficient of 2083.034 (p<0.05) and 1.017351 (p> 0.05). The study concluded that there is a substantial difference between the level of revenue productivity of the pre and post adoption of electronic taxation, and established that the effect of adoption of electronic taxation on actual tax revenue generation in the country is positive and significant, though such impact does not hold a substantial ground in the discourse of the ratio of tax revenue to the level of gross domestic product in the country.

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Thowseaf, S., M. Ayisha Millath, and K. Malik Ali. "Aftermath Effect Of GST On Consumer Purchasing Power." Restaurant Business 118, no. 5 (May 15, 2019): 122–31. http://dx.doi.org/10.26643/rb.v118i5.7657.

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Tax is an important source of income for the country. It is through tax; country strengthens its defense system, infrastructure, and government. Hence, tax system plays a predominant role in developing country’s economy. The complication in taxation system and liberty for taxpayers are key factors generating loopholes for corruption. GST is superior taxation system over VAT but, if neither properly implemented nor scrutinized according to the economy, it is people residing get affected. GST taxation system is capable of increasing legal transaction, reducing corruption and complexity that exists in current taxation. India is 166th country to adopt GST and GST taxation slab in India is 0%, 5%, 12%, 18% and 28%. Although average Tax levied is 14.8750% in India, it is 28% tax that is levied for most of the commodities, which are directly or indirectly used in everyday life of common individuals. Despite, GST being favorable to distributor in-terms of profit and government to attain tax by increasing legal transaction through invoice. It is noted that for the same percentage of taxation, the amount does not vary for VAT and GST. The tax slab decreased for 71 commodities and no change in 21 commodities; there has been an increase in tax slab for 60 commodities. 26% taxation was levied for most commodities considered was currently levied by 28% taxation which is greater than before. It was found that average tax percentage reduced was calculated to be 6.07143. The average tax percentage increase was calculated to be 4.7833 percentage for the considered commodities. The overall tax average tax percentage is estimated to be 14.8750% which does not have a significant difference concerning tax levied before GST, which was calculated to be 15.7829% for considered commodities. Therefore, the consumer purchasing power and overall living standard of the individual in India will remain almost same.

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R., John-Akamelu Chitom, and Iyidiobi Felicia C. "Effect of E-Taxation on Revenue Generation in Anambra State." International Journal of Trend in Scientific Research and Development Volume-3, Issue-3 (April 30, 2019): 1624–33. http://dx.doi.org/10.31142/ijtsrd23520.

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Fang, Xingcun, Mengting Wei, and Wei-Chiao Huang. "Mechanism and Empirical Evidence of Green Taxation Influencing Carbon Emissions in China’s Yangtze River Economic Belt." Sustainability 15, no. 20 (October 17, 2023): 14983. http://dx.doi.org/10.3390/su152014983.

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Based on the panel data of 100 cities in China’s Yangtze River Economic Belt from 2010 to 2020 and the extended STIRPAT model, this paper uses SYS-GMM to empirically study the impact of green taxation on carbon emissions in the Yangtze River Economic Belt. Then, it explores the effect path of green taxation on regional carbon emissions using the intermediary effect model and analyzes the threshold characteristics of the influence of urban greening level on the regional carbon emissions of green taxation using the threshold effect model. The results show that, (1) from 2010 to 2020, the carbon emissions in China’s Yangtze River Economic Belt showed a slow rising trend, and carbon emissions in the lower reaches were significantly higher than those in the middle and upper reaches. (2) Green taxation can significantly suppress carbon emissions in the Yangtze River Economic Belt. However, green taxation has the weakest inhibitory effect on carbon emissions in the upstream region and is slightly stronger in the middle reaches, with the strongest inhibitory effect on carbon emission in the downstream region. (3) From the perspective of the action path, the level of green technology innovation has a significant partial mediating effect. Green taxation mainly realizes carbon emission reductions by improving the level of urban green technology innovation, and its intermediary effect accounts for 17.6% of the total effect of green taxation on regional carbon emissions and 15.6% of the total effect of green taxation on per capita carbon emission intensity. (4) Further research shows that the emission reduction effect of green taxation is also influenced by the level of urban greening, showing a single threshold effect. Before reaching the threshold value, the inhibition effect of green taxation on carbon emission levels is relatively strong, and after crossing the threshold value, the inhibition effect is weakened.

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Zheng, Yuqing, Edward W. McLaughlin, and Harry M. Kaiser. "Salience and taxation: salience effect versus information effect." Applied Economics Letters 20, no. 5 (March 2013): 508–10. http://dx.doi.org/10.1080/13504851.2012.718050.

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Hines, James R. "Income and Substitution Effects of Estate Taxation." American Economic Review 103, no. 3 (May 1, 2013): 484–88. http://dx.doi.org/10.1257/aer.103.3.484.

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This paper evaluates the effect of estate taxes on labor supply. The analysis decomposes the effect of estate taxation into the substitution effect of relative price changes and the two income effects for which the estate tax is responsible. These two income effects arise from tax burdens on those who leave estates plus tax burdens on those who receive them. Despite the double income burden of the estate tax, existing empirical evidence suggests that the net effect of estate taxation on aggregate labor supply is uncertain.

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Sung Tai Kim. "Income taxation vs. consumption taxation in terms of the effect on savings." Economics Letters 47, no. 1 (January 1995): 89–93. http://dx.doi.org/10.1016/0165-1765(94)00515-4.

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Muhammad Harun Sukarno and Nurul Hidayah. "The Influence of Taxation Lore, Taxation Socialization and Taxation Sanctions on MSME Assesable Obedience is Moderated by the Quality of Fiscal Services (Survey on UPTD Partners of Revolving Fund Management of Tangerang Regency)." Jurnal Multidisiplin Madani 4, no. 2 (February 25, 2024): 282–96. http://dx.doi.org/10.55927/mudima.v4i2.8179.

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The Purpose of this study is analyze and empirically prove the effect of taxation lore, taxation socialization and taxation sanctions on msme assesable obedience moderated by the quality of fiscal services. The type of research used is descriptive quantitative. The study population is Assesables of Micro, Small and Medium Enterprises who partner with UPTD Revolving Fund Management as many as 299 units. The sampling technique used in this study is non-probability sampling. The method used is convenience sampling with the slovin formula with a sample of 172 respondents / MSME units. In analyzing data using the Structural Equation Model (SEM) test to determine the causal relationship between variables. The results showed that taxation lore has a positive and significant effect on MSME Assesable Obedience, Taxation Socialization has a positive but not significant effect on MSME Assesable Obedience and Taxation Sanctions have a negative and insignificant effect on MSME Assesable Obedience. The Quality of Fiscus Services is able to significantly strengthen the relationship of Taxation Lore to MSME Assesable Obedience, the Quality of Fiscus Services weakens but not significantly the relationship of Taxation Socialization to MSME Assesable Obedience and the Quality of Fiscus Services significantly weakens the relationship between Taxation Sanctions to MSME Assesable Obedience

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Maas, William, and Kevin Bahr. "Real Tax Effect of IRA Distributions." Journal of Finance Issues 4, no. 1 (June 30, 2006): 161–70. http://dx.doi.org/10.58886/jfi.v4i1.2462.

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This abstract was created post-production by the JFI Editorial Board. The purpose of this paper is to compare and analyze the "real" tax effect of Traditional IRA distributions. This paper demonstrates that an often overlooked but extremely important consideration is the impact that income from an IRA will have on the taxation of Social Security (SS) benefits. The paper begins with a cursory review of the current rules for distributions and taxation of traditional IRAs to the account owner. There are several variables that affect the taxation of an IRA distribution, and the variables are reviewed using different scenarios to identify potential misconceptions and to identify planning opportunities that may be available. The paper concludes with a discussion of how the results may be applied by practitioners in financial planning and estate planning.

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Rodriguez, Victor Hugo Puican, Liliana del Carmen Suárez Santa Cruz, Abel Salazar Asalde, Alejandro Alcántara Suyón, and Freddy Manuel Camacho Delgado. "The Effect of Taxes and Tax Refunds on the Economic Activity of the Energy Industry in Peru." International Journal of Energy Economics and Policy 14, no. 4 (July 5, 2024): 36–47. http://dx.doi.org/10.32479/ijeep.16046.

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Through an empirical analysis of the impact of taxation and tax refunds on the economic activity of the energy industry in Peru, this study seeks to provide an understanding of the economic effects of fiscal policies in a Latin American country with a significant energy sector. Relevant data on taxation and tax refunds in the Peruvian energy sector were collected and the effect of these variables on the main indicator of economic activity in the industry was evaluated. The results suggest that both taxation and tax refunds can significantly impact the economic activity of the energy industry, however, these effects are full when the output of this industry is at medium levels. In addition, the regressive effects of tax taxation can be offset by the positive effects of tax refunds. Overall, this research contributes to understanding the dynamics of fiscal policies in the energy sector of developing economies such as Peru, emphasizing the importance of tailored fiscal measures to promote sustainable energy development and economic growth.

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Mardini, Riyang. "THE EFFECT OF TAX KNOWLEDGE, TAXATION SYSTEM MODERNIZATIONON MSME TAXPAYER COMPLIANCE IN BANDUNG CITY." Kajian Akuntansi 25, no. 1 (March 31, 2024): 36–44. http://dx.doi.org/10.29313/kajian_akuntansi.v25i1.3339.

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One of the main challenges for the government in managing state finances today is the low state revenue from the tax sector. This study aims to develop a conceptual framework of tax knowledge and modernization of the taxation system that can be used to analyze and discuss it as a factor that affects tax compliance. This study uses a purposive sampling technique based on the population of MSMEs in the food and beverage sector in Bandung, Indonesia. The analytical method used is multiple linear regression with SPSS 24. The results show that knowledge of taxation and modernization of the taxation system has a significant effect either, partially or simultaneously. Keywords : Knowledge of taxation, Modernization of the taxation system, taxpayer compliance.

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Belev, S. G., E. O. Matveev, and N. S. Moguchev. "Estimation of Profit Taxation Effect on Russian Companies’ Investments." Journal of Tax Reform 8, no. 2 (2022): 127–39. http://dx.doi.org/10.15826/jtr.2022.8.2.112.

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Lak of investments in fixed assets which stimulate economic growth is one of the problems of the modern Russian economy. According to the main hypothesis of the research, that corporate profit taxation decreases companies’ investment level, we aimed to assess the level of impact of profit taxation on investments in fixed assets. To test the hypothesis, we estimate the empirical investment equation, using the indicator of tax burden as one of the factors affecting investment. The theoretical basis of the research is the neoclassical cash-flow model. The marginal effective tax rate (METR) was used as an indicator of the tax burden. The empirical equation was estimated using a random effects model on the panel microdata, which includes financial statistics of 4,000 Russian companies for the period 2014–2018. The sample companies represent 78 regions of Russia and about 50 types of economic activity. We assumed heterogeneous effect of profit taxation and estimated the model separately for each of the three groups of companies differing in the degree of financial constraints. According to the results obtained, for the entire sample, for the entire period under review, we observe a negative impact of the marginal effective rate on the level of investment, significant at the 1% level. In aggregate, if the marginal effective tax rate falls by 1 percentage point, the investment level will increase by 0.05 percentage points. We obtained the following main results: profit taxation has a significant negative effect on the level of investment for companies that are not financially constrained, and the effect is not observed for financially constrained companies; younger companies are more sensitive to changes in profit taxation. However, general sensitivity of investment to profit taxation is quite modest.

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Bukhori Muslim, Ahmad, Dian Sulistyorini Wulandari, and Sinta Angeliya. "Analysis of Tax Understanding, Tax System, and Tax Sanctions on Tax Evasion." East Asian Journal of Multidisciplinary Research 2, no. 8 (August 30, 2023): 3383–98. http://dx.doi.org/10.55927/eajmr.v2i8.5675.

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The purpose of this study is to examine the effect of understanding taxation, the tax system, and tax sanctions on tax evasion among taxpayers registered at KPP Pratama Cikarang Selatan. The research data was obtained by distributing questionnaires using the random sampling method. This study uses a quantitative approach, using primary data through a questionnaire. The population in this study were taxpayers registered at KPP Pratama Cikarang Selatan. And obtained as many as 95 respondents for analysis. The results of this study indicate that the taxation system has a positive effect on tax evasion. While understanding taxation and tax sanctions has no effect on tax evasion, Simultaneously, the understanding of taxation, the taxation system, and tax sanctions have no effect on tax evasion among taxpayers registered at KPP Pratama Cikarang Selatan.

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Sivonen, Jukka. "Predictors of fossil fuel taxation attitudes across post-communist and other Europe." International Journal of Sociology and Social Policy 40, no. 11/12 (May 19, 2020): 1337–55. http://dx.doi.org/10.1108/ijssp-02-2020-0044.

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PurposeThis study examines how the effects of three predictors, namely left–right political orientation, generalized trust and political trust, on fossil fuel taxation attitudes vary between post-communist and other European countries.Design/methodology/approachBy using European Social Survey (ESS) Round 8 data and ordinary least squares (OLS) regression, this paper studied the effects of the hypothesized predictors on fossil fuel taxation attitudes across post-communist and other European countries. The countries were analyzed both in group and individually.FindingsThe results showed that stronger left-wing orientation, higher generalized trust and higher political trust predict more support for fossil fuel taxation at the country group level in both post-communist and other Europe. However, the effects were generally speaking less consistent and significant in the countries of the post-communist Europe. By and large, the effect of political trust was the most significant and universal.Originality/valueThe findings contribute to the understanding how left–right political orientation and generalized trust have somewhat distinct effects on fossil fuel taxation attitudes in different European country contexts, while the effect of political trust is more universal across the continent.

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Kharisma, Resti Putri, and Usman Sastradipraja. "How Learning Effectiveness of Taxation Courses and Tax Brevet Training Influence Career Choice in Taxation?" Accounting and Finance Studies 3, no. 3 (July 31, 2023): 170–83. http://dx.doi.org/10.47153/afs33.6972023.

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Career choice in the field of taxation is one of the employment issues in the field of taxation. Therefore, the Minister of Finance issued several regulations trying to overcome these problems by carrying out various kinds of innovations. This study aims to determine the effect of the effectiveness of learning tax courses and tax brevet training on career choices in taxation. The type of research used is quantitative. The number of samples in this study were 100 respondents, namely students and alumni who were enrolled in the accounting study program at the Unjani Faculty of Economics and Business. Data collection used a questionnaire and was processed using SPSS 25. The results in this study show that partially the effectiveness of learning tax courses has a positive and significant effect on career choices in taxation, tax brevet training partially has no positive and significant effect on career choices in taxation. Simultaneously the variable effectiveness of learning taxation courses and tax brevet training influences career choices in the field of taxation

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Lani, Anugrah muzialani, Desi Handayani, and Novrina Chandra. "Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Jurusan Akuntansi Berkarir Di Bidang Perpajakan." Jurnal Akuntansi Keuangan dan Bisnis 15, no. 2 (March 17, 2023): 568–76. http://dx.doi.org/10.35143/jakb.v15i2.5168.

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This study aims to determine the positive influence of motivation, professional recognition and perception on the interest of students majoring in accounting for a career in taxation. The population in this study were students of the Department of Accounting, Padang State Polytechnic and Andalas University who had studied taxation courses and the number of samples was 280 respondents. The method in this research is quantitative. The data used is primary data obtained through distributing questionnaires in the form of google form and measured using a Likert scale. The data processing program uses the Statictical Product and Service Solution (SPSS) version 18 program. The results show that motivation has a positive effect on student interest in accounting for a career in taxation, professional recognition has a positive effect on student interest in accounting for a career in taxation, perception has a positive effect on student interest majoring in accounting for a career in taxation. Keywords: Motivation, Professional Recognition, Perception and Interest in a Career in Taxation

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Suryaputri, Rossje Vitarimetawatty, and Ancilla Regina Averti. "PENGARUH KEADILAN PERPAJAKAN, SISTEM PERPAJAKAN, DISKRIMINASI PERPAJAKAN, KEPATUHAN WAJIB PAJAK TERHADAP PENGGELAPAN PAJAK." Jurnal Akuntansi Trisakti 5, no. 1 (August 16, 2019): 109. http://dx.doi.org/10.25105/jat.v5i1.4851.

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This research aims to test the effect of tax justice, taxation system, tax discrimination, taxpayer compliance against tax evasion. Independent variables in this study are taxation justice, taxation system, taxation discrimination, taxpayer compliance while the dependent variable is tax evasionThis research use primary data by handing out questionnaires to the taxpayer. 100 questionnaires had been handing out to private taxpayer in the area of West Jakarta, The method used in the research is convenience sampling. Data analytic used multiple regression analytics data. The results of this study indicate that tax justice, taxation system, tax discrimination, taxpayer compliance have a positive effect on tax evasion, while taxpayer compliance has a negative effect on tax evasion

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Yudawirawan, Moh Yuddy, and Yayan Yanuar. "PENGARUH PENGETAHUAN PERPAJAKAN, PEMAHAMAN PERPAJAKAN DAN KESADARAN DALAM MELAKSANAKAN KEWAJIBAN PERPAJAKAN TERHADAP PENERAPAN PAJAK UMKM." SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business 6, no. 4 (October 1, 2023): 888–97. http://dx.doi.org/10.37481/sjr.v6i4.750.

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This study aims to determine and analyze the influence of tax knowledge, understanding of taxation and awareness in carrying out tax obligations on the application of UMKM taxes. The population in this study is the Brebes tax office. The sampling method in this study was convenience sampling. Based on this method, the sample used in this study was 100 samples. To find out the linkages in this study, the statistical test was processed using SPSS version 23. The results of this study indicate that partial taxation knowledge has a significant effect on UMKM tax implementation, understanding of taxation and awareness in implementing tax obligations partially has no significant effect on UMKM tax implementation. Overall knowledge of taxation, understanding of taxation and awareness in carrying out tax obligations simultaneously has a significant effect on the application of UMKM taxes.

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Fitrianingsih, Fita, S. Sudarno, and Taufik Kurrohman. "Analisis Pengaruh Pengetahuan Perpajakan, Pelayanan Fiskus Dan Sanksi Denda Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Di Kota Pasuruan." e-Journal Ekonomi Bisnis dan Akuntansi 5, no. 1 (May 24, 2018): 100. http://dx.doi.org/10.19184/ejeba.v5i1.7745.

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This study aimed to examine the effect of taxation knowledge, government services, and sanctions fines against compliance taxpayers in paying property tax rural and urban in pasuruan city. This study uses primary data obtained from the questionnaires data distributed to respondents property taxpayer into the sample. Method of data analysis is multiple linear regression with program data processing uses SPSS version 23. The results showed that the taxation knowledge partially no effect on compliance taxpyers, while government service and sanctions fines partially positive effect on compliance taxpayer in paying property tax in rural and urban. Taxation knowledge, government services and sanctions fines simultaneously or together positive effect on compliance taxpayers. Keywords: compliance taxpayers, taxation knowledge, government services, and sanctions fines

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Antas, Tarsisius Angkasa, Dewi Kusuma Wardani, and Anita Primastiwi. "Pengaruh Biaya Pendidikan, Motivasi Sosial, dan Motivasi terhadap Pilihan Berkarir Bidang Perpajakan." MES Management Journal 1, no. 1 (June 26, 2022): 40–55. http://dx.doi.org/10.56709/mesman.v1i1.12.

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This study aims to determine the effect of perceptions of education costs, social motivation, and career motivation on career choices in the field of taxation with interest in participating in tax brevet as an intervening variable. This research method is a survey research method. This data collection was done by distributing questionnaires using google form. This research uses data analysis method using SmartPLS software version 3.0. This research was conducted on 100 respondents, namely students of the Accounting S1 Program at several universities in the Special Region of Yogyakarta that have a tax Brevet training program. The results showed that the perception of the cost of education, social motivation, and career motivation had a positive effect on interest in following tax brevet. Perceptions of education costs and social motivation have no effect on career choices in taxation. Career motivation has a positive effect on career choices in taxation. Interest in following the tax brevet does not affect the choice of a career in taxation. Perceptions of education costs, social motivation, and career motivation have no effect on career choice in taxation through interest in following tax brevet as an intervening variable. Keywords: Perception of Educational Costs, Social Motivation, Career Motivation, Career Choices in the Field of Taxation, Interest in Following Tax Brevet

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Antas, Tarsisius Angkasa. "Pengaruh Biaya Pendidikan dan Motivasi terhadap Pilihan Berkarir di Bidang Perpajakan." As-Syirkah: Islamic Economic & Financial Journal 1, no. 1 (July 27, 2022): 70–82. http://dx.doi.org/10.56672/syirkah.v1i1.10.

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This study aims to determine the effect of perceptions of education costs, social motivation, and career motivation on career choices in the field of taxation with interest in participating in tax brevet as an intervening variable. This research method is a survey research method. This data collection was done by distributing questionnaires using google form. This research uses data analysis method using SmartPLS software version 3.0. This research was conducted on 100 respondents, namely students of the Accounting S1 Program at several universities in the Special Region of Yogyakarta that have a tax Brevet training program. The results showed that the perception of the cost of education, social motivation, and career motivation had a positive effect on interest in following tax brevet. Perceptions of education costs and social motivation have no effect on career choices in taxation. Career motivation has a positive effect on career choices in taxation. Interest in following the tax brevet does not affect the choice of a career in taxation. Perceptions of education costs, social motivation, and career motivation have no effect on career choice in taxation through interest in following tax brevet as an intervening variable. Keywords: educational costs, social motivation, career choices in the field of taxation

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Antas, Tarsisius Angkasa, Dewi Kusuma Wardani, and Anita Primastiwi. "Pengaruh Biaya Pendidikan, Motivasi Sosial, dan Motivasi terhadap Pilihan Berkarir Bidang Perpajakan." MES Management Journal 1, no. 1 (June 26, 2022): 40–55. http://dx.doi.org/10.47467/mesman.v1i1.12.

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This study aims to determine the effect of perceptions of education costs, social motivation, and career motivation on career choices in the field of taxation with interest in participating in tax brevet as an intervening variable. This research method is a survey research method. This data collection was done by distributing questionnaires using google form. This research uses data analysis method using SmartPLS software version 3.0. This research was conducted on 100 respondents, namely students of the Accounting S1 Program at several universities in the Special Region of Yogyakarta that have a tax Brevet training program. The results showed that the perception of the cost of education, social motivation, and career motivation had a positive effect on interest in following tax brevet. Perceptions of education costs and social motivation have no effect on career choices in taxation. Career motivation has a positive effect on career choices in taxation. Interest in following the tax brevet does not affect the choice of a career in taxation. Perceptions of education costs, social motivation, and career motivation have no effect on career choice in taxation through interest in following tax brevet as an intervening variable. Keywords: Perception of Educational Costs, Social Motivation, Career Motivation, Career Choices in the Field of Taxation, Interest in Following Tax Brevet

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Hendrawati, Erna. "Apa Yang Mempengaruhi Minat Berkarir Di Perpajakan?" Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi 18, no. 1 (April 27, 2022): 33. http://dx.doi.org/10.30742/equilibrium.v18i1.2047.

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This study is to examine and analyze what influences the interest in a career in taxation by looking at the factors of perception in the field of taxation, career motivation, financial rewards, tax knowledge, and self-confidence. Data were obtained by distributing questionnaires to 100 students of the accounting study program at Wijaya Kusuma University, Surabaya. Data analysis with multiple regression. Perceptions in the field of taxation, career motivation, financial rewards, and self-confidence have an effect on interest in a career in taxation, while tax knowledge has no effect.

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Nanda, A. A. Istri Syania Vihira, and Naniek Noviari. "Pengaruh Sosialisasi Terhadap Tax Amnesty Dengan Risiko Offshore Investment dan Kemudahan Prosedur Sebagai Pemoderasi." E-Jurnal Akuntansi 30, no. 2 (February 17, 2020): 277. http://dx.doi.org/10.24843/eja.2020.v30.i02.p01.

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This reaserch aims to obtain empirical evidence of the effect of taxation socialization on tax amnesty as well as moderation of ease of procedures and the risk of offshore investment on the effect of tax socialization on tax amnesty. This research was conducted on taxpayers registered at the North Badung Primary Tax Service Office with a convenience sampling method. The analysis technique used is binary logistic regression with moderating regression analysis (MRA). Based on the results of this study indicate that taxation socialization has a significant positive effect on tax amnesty which means the higher the taxation socialization, the higher the tax amnesty participation. The interaction between ease of procedure and taxation socialization has a significant positive effect, which means that ease of procedure is able to strengthen the relationship between taxation socialization and tax amnesty. The interaction of offshore investment risks has a positive but not significant effect on tax amnesty which means that offshore investment risks are not able to strengthen the relationship of tax socialization to tax amnesty. Keywords: Tax Amnesty; Ease of Procedure; Offshore Investment Risk.

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Gultom, Vena Miranda, Muhammad Arief, and Ahmad Sani. "PENGARUH PENERAPAN E-FILING, PEMAHAMAN PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERATING Studi Kasus Wajib Pajak Yang Terdaftar di KPP Pratama Medan Belawan." METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist 5, no. 2 (April 30, 2022): 164–76. http://dx.doi.org/10.46880/jsika.vol5no2.pp164-176.

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The examination intends to decide the impact of the utilization of e-filing, understanding of taxation, and socialization of taxation on taxpayer compliance with the understanding of the internet as a moderating variable at KPP Pratama Medan Belawan. The type of research used in the research is associative research. The sample of this research is 100 individual taxpayers registered at KPP Pratama Medan Belawan. The data analysis technique used is mutiple linear regression analysis. The outcomes showed that the utilization of its showed that the application of e-filing and understanding of taxation had no significant effect on taxpayer compliance, taxation socialization and internet understanding had a significant effect on taxpayer compliance. Understanding the internet is not able to moderate the relationship between the effect of the implementation of e-filing on taxpayer compliance. understanding the internet is not able to moderate the relationship between the effect of understanding taxation on taxpayer compliance, and understanding the internet is not able to moderate the relationship between the effect of tax socialization on tax payer compliance.

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Putri, Fuadhillah Kirana, Ananda Anggun Safara A. Rachmat, Suyanto Suyanto, and Nur Anita Chandra Putry. "Kecerdasan Adversitas, Motivasi Diri, dan Minat Berkarir di Bidang Perpajakan: Peran Pemahaman Tri-Nga." Jurnal Pendidikan Ekonomi (JUPE) 11, no. 2 (May 2, 2023): 172–85. http://dx.doi.org/10.26740/jupe.v11n2.p172-185.

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The low number of tax officers in Indonesia is a great opportunity for economics graduates to consider choosing a career in taxation. Economics scholars consider that a career in taxation is quite difficult. Therefore economics students are expected to have motivation and intelligence in facing challenges and difficulties. This study aims to test whether adversity intelligence and self-motivation have a positive effect on career interest in taxation. In addition, this study also aims to test whether understanding Tri-Nga can strengthen the effect of adversity intelligence and self-motivation on career interest in taxation. The research sample was 227 students of the Faculty of Economics at Tamansiswa Universities throughout Indonesia. Hypothesis testing was carried out using multiple linear regression and moderated regression analysis (MRA). The results of the study prove that adversity intelligence and self-motivation have a positive effect on career choices in the field of taxation and understanding Tri-Nga can strengthen the positive influence of adversity intelligence and self-motivation on career intentions in the field of taxation.

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Schmid, Peter A. "The destabilizing effect of company income taxation." Society and Economy 35, no. 3 (March 15, 2013): 365–88. http://dx.doi.org/10.1556/socec.2013.0002.

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Sentanu, I. Nyoman Wirya, and Ketut Budiartha. "Effect of taxation modernization on tax compliance." International research journal of management, IT and social sciences 6, no. 4 (July 31, 2019): 207–13. http://dx.doi.org/10.21744/irjmis.v6n4.683.

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This study aims to examine the effect of using e-filing, the use of e-billing and administrative fines on individual taxpayer compliance in Badung Regency. Non-compliance with taxpayers can lead to reduced tax potential that can be netted. The transition to a technology-based tax reporting system is expected to help improve tax compliance. The method of data collection in this study is a survey method with questionnaire techniques. The population in this study was 126,477 taxpayers and the sample in this study were 100 taxpayers registered at North Badung KPP and South Badung KPP. The variable use of e-filing is measured by perceptions of usability and perceptions of ease of use. Variables for using e-billing are measured by perceptions of usability and ease of use. Administrative penalty variables are measured by four indicators, namely the function of tax sanctions, sanctions for tax violations, sanctions according to the level of violations and the application of sanctions according to regulations. The analysis technique used is multiple linear regression analysis. The results of the study show that e-filing has a positive effect on taxpayer compliance, e-billing has a positive effect on taxpayer compliance and administrative fines have a positive effect on taxpayer compliance.

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Sullivan, Ryan S., and Donald H. Dutkowsky. "The Effect of Cigarette Taxation on Prices." Public Finance Review 40, no. 6 (May 9, 2012): 687–711. http://dx.doi.org/10.1177/1091142112442742.

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Hiorth, Aksel, and Petter Osmundsen. "Petroleum taxation. The effect on recovery rates." Energy Economics 87 (March 2020): 104720. http://dx.doi.org/10.1016/j.eneco.2020.104720.

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Trostel, Philip A. "The Effect of Taxation on Human Capital." Journal of Political Economy 101, no. 2 (April 1993): 327–50. http://dx.doi.org/10.1086/261878.

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Semenova, G. N. "The Effect of Inflationary Taxation in Russia." Bulletin of the Moscow State Regional University (Economics), no. 4 (2022): 56–68. http://dx.doi.org/10.18384/2310-6646-2022-4-56-68.

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Yakin, Achmad Ainul, and Irin Widayati. "Pengaruh Motivasi, Mata Kuliah Perpajakan dan Literasi Perpajakan Terhadap Minat Mahasiswa Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya dalam Berkarir di Bidang Perpajakan." Jurnal Pendidikan Akuntansi (JPAK) 10, no. 2 (August 1, 2022): 176–87. http://dx.doi.org/10.26740/jpak.v10n2.p176-187.

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This research was conducted to determine the effect of motivation, taxation courses and tax literacy on the interests of FEB UNESA students in careers in taxation. This research uses purposive sampling method. The research sample consisted of 100 students from the Accounting, Accounting Education, Economics Education, Office Administration and Management study programs at the State University of Surabaya who had taken the taxation course program.. The research utilizes the main data obtained through the distribution of questionnaires in a google form format with a Likert scale. Data analysis through multiple linear regression. The outputs obtained, namely Motivation (X1), Taxation Courses (X2) and Tax Literacy (X3) have a large significant effect on the interest of FEB UNESA students in determining a career in taxation.

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Wardani, Dewi Kusuma, and Atika Lestari. "Pengaruh Pemahaman Perpajakan terhadap Niat Melakukan Kecurangan oleh Calon Wajib Pajak." Reslaj : Religion Education Social Laa Roiba Journal 4, no. 4 (February 26, 2022): 1089–99. http://dx.doi.org/10.47467/reslaj.v4i4.1086.

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This study aims to determine the effect of understanding taxation on the intention to commit fraud by prospective taxpayers. This study uses a quantitative description method and primary data using a questionnaire. The number of samples in this study were 100 student respondents at the Universitas Sarjanawiyata Tamansiswa Yogyakarta. Sampling in this study using convenience sampling technique. This study provides results that understanding taxation has a positive effect on the intention to commit fraud by prospective taxpayers. The results of this study are expected to be useful and useful for students of the University of Sarjanawiyata Tamansiswa as prospective taxpayers in the future. This study found that the understanding of taxation has a positive effect on the intention to commit fraud by prospective taxpayers. So that the understanding of taxation obtained in college has not been able to increase student awareness not to commit fraud. Therefore, it is hoped that the teaching of taxation will be improved so that in the future it can be implied and it is necessary to consider the factor of understanding taxation when making tax payments so that it can pass tax-abiding prospective taxpayers. Keywords: understanding of taxation, intention to commit fraud by prospective taxpayers.

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Sastradipraja, Usman, and Bani Binekas. "The Influence Of Students Attending Tax Brevet Training A & B And Tax Career Selection: A Case Study Of Fe&B Accounting Students And Alumni 2014-2020." Jurnal Indonesia Sosial Teknologi 4, no. 12 (December 23, 2023): 2407–24. http://dx.doi.org/10.59141/jist.v4i12.839.

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The need for professionals in taxation is increasing, but it is still less attractive to students because of the lack of student knowledge about taxation. The number of tax consultants registered with the Directorate General of Taxes is 3,231. This study was made to answer the problem of how the effect of training for students and alums majoring in accounting at the Faculty of Economics and Business Unjani regarding tax certificates A and B (certified tax technician) affects career choices in the field of taxation, how is the effect of tax certificates for students and alums majoring in Accounting at the Faculty of Economics and Business has an effect on career choice in the field of taxation and how the influence of training and brevet for students and alums majoring in accounting at the Faculty of Economics and Business on tax certificates A and B (certified tax technician) affects career choice in taxation. This study aimed to determine the effect of training and brevet for students and alums majoring in accounting at the Faculty of Economics and Business on tax brevet A and B (certified tax technician). The indicators used for brevet training are in terms of instructors, participants, materials, methods, and objectives, while for careers in taxation, they are DGT employees, tax consultants, and tax specialists. The research method used is a quantitative method and a descriptive approach method. The results showed that students participating in the Integrated Brevet A and B training had a negative and insignificant effect on career choice in taxation.

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Ratnawati, Vince, Rusli Rusli, and Nita Wahyuni. "Investigating of Factors Affecting Tax Payers Compliance: The Moderating Role of Tax Authorities' Moral Obligations." Archives of Business Research 9, no. 8 (September 4, 2021): 190–201. http://dx.doi.org/10.14738/abr.98.10758.

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This study aims to investigates the effect of the tax authorities' attitude, and the effectiveness of the taxation system on tax compliance. This study also wants to investigates the moderating role of the tax authorities' moral obligations on the effect of the tax authorities' attitudes and the effectiveness of the taxation system on taxpayer compliance. The population in this study are non-employee individual taxpayers who are registered at the Primary Tax Service Office in Pekanbaru. The sampling technique in this study used purposive sampling. To test the direct effect of the tax authorities' attitude and the effectiveness of the taxation system, multiple regression analysis was used, while to test the moderating role of the tax authorities' morale obligation, moderated regression analysis was used. The results show that the attitude of the tax authorities and the effectiveness of the taxation system affect taxpayer compliance. This study also found that the tax authorities' morale obligations moderated the effect of the tax authorities' attitude and the effectiveness of the taxation system on taxpayer compliance.

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Happy, J. R. "The Effect of Economic and Fiscal Performance on Incumbency Voting: The Canadian Case." British Journal of Political Science 22, no. 1 (January 1992): 117–30. http://dx.doi.org/10.1017/s0007123400000375.

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This study examines the effect of incorporating taxation into the incumbency voting model using aggregate economic data for Canadian federal elections from 1953 to 1988. Although Canadian election campaigns tend to be dominated by economic performance issues, taxation, as measured by open-ended questions in the national election studies, has not been a salient campaign issue among voters. None the less, voters as consumers in the market economy have an interest in government policies that affect after-tax income. Furthermore, as economic citizens, voters have an interest in taxation as a measure of government efficiency – the costs of providing public services – independent of benefits generated by government. Paralleling American and British results, the economic and fiscal performance variables behave as expected in the incumbency model. Income change has a positive effect, and the rate of inflation and unemployment a negative effect, on incumbency voting. The relationship between taxation and incumbency voting is negative, both through its effect on after-tax income and also directly, independent of income. The results are consistent with an interpretation which suggests that voters, responding to the public agenda for economic performance and to a private agenda for taxation, behave both as politic consumers and as economic citizens.

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Dewi, Asri Novia, and Wiwit Irawati. "PENGARUH PEMAHAMAN PERPAJAKAN, KEADILAN DAN TEKNOLOGI PERPAJAKAN TERHADAP PERILAKU PENGGELAPAN PAJAK." Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside 2, no. 2 (August 30, 2022): 262–79. http://dx.doi.org/10.53363/yud.v2i2.40.

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This study aims to determine whether there is an influence on understanding of taxation, justice and taxation technology on tax evasion behavior at the Serpong Pratama Tax Service Office. The type of data used in this research is the type of quantitative data with primary data sources. The population in this study are individual taxpayers registered at KPP Pratama Serpong. This study uses the convenience sampling method, while the data collection technique is by distributing questionnaires to 100 respondents who have been calculated using the slovin formula. And data processing using SPSS 25. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that (1) Partially, understanding of taxation has an effect on tax evasion behavior, (2) partially, justice has no effect on tax evasion behavior, (3) partially, tax technology has an effect on tax evasion behavior, (4) Simultaneously, understanding of taxation, justice and taxation technology affect tax evasion behavior

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Yakobi, Ofir, Doron Cohen, Eitan Naveh, and Ido Erev. "Reliance on small samples and the value of taxing reckless behaviors." Judgment and Decision Making 15, no. 2 (March 2020): 266–81. http://dx.doi.org/10.1017/s1930297500007403.

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AbstractNew technology can be used to enhance safety by imposing costs, or taxes, on certain reckless behaviors. The current paper presents two pre-registered experiments that clarify the impact of taxation of this type on decisions from experience between three alternatives. Experiment 1 focuses on an environment in which safe choices maximize expected returns and examines the impact of taxing the more attractive of two risky options. The results reveal a U-shaped effect of taxation: some taxation improves safety, but too much taxation impairs safety. Experiment 2 shows a clear negative effect of high taxation even when the taxation eliminates the expected benefit from risk-taking. Comparison of alternative models suggests that taxing reckless behaviors backfires when it significantly increases the proportion of experiences in which a more dangerous behavior leads to better outcomes than the taxed behavior. Qualitative hypotheses derived from naïve sampling models assuming small samples were only partially supported by the data.

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Grdinić, Maja, Maja Klun, and Žiga Kotnik. "Environmental Taxation: New Evidence for Energy Taxes." Central European Public Administration Review 13, no. 3-4 (December 1, 2015): 101–15. http://dx.doi.org/10.17573/ipar.2015.3-4.05.

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The intensity of exploitation of natural resources has increased over the past decades, making environmental protection policy one of the most important priorities of government institutions. Various economic instruments, including taxation, may help policy makers in the EU meet environmental targets, among them a more secure and competitive green economy in Europe. The focus of this paper is on empirically investigating the direct effect of environmental taxes and the indirect effect of environmental expenditures sourced from environmental taxes on greenhouse gas (GHG) emissions in the energy sector. The research applied the panel data analysis method to selected EU member states for the 1995–2010 period. The results show that the direct effect of environmental taxes on GHG emissions in the sector energy is statistically significant and negative. The indirect effects of environmental taxes resulting from environmental expenditures in the industrial and governmental sectors were found to be even stronger than the direct effect of taxes alone.

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Langenmayr, Dominika, and Rebecca Lester. "Taxation and Corporate Risk-Taking." Accounting Review 93, no. 3 (July 1, 2017): 237–66. http://dx.doi.org/10.2308/accr-51872.

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ABSTRACT We study whether the corporate tax system provides incentives for risky firm investment. We analytically and empirically show two main findings: first, risk-taking is positively related to the length of tax loss periods because the loss rules shift some risk to the government; and second, the tax rate has a positive effect on risk-taking for firms that expect to use losses, and a weak negative effect for those that cannot. Thus, the sign of the tax effect on risky investment hinges on firm-specific expectations of future loss recovery. JEL Classifications: H25; H32; G32.

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Huňady, Ján, and Marta Orviská. "The Non-Linear Effect of Corporate Taxes on Economic Growth." Timisoara Journal of Economics and Business 8, s1 (March 1, 2015): 14–31. http://dx.doi.org/10.1515/tjeb-2015-0002.

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Abstract The paper deals with the problem of taxation and its potential impact on economic growth and presents some new empirical insights into this topic. The main aim of the paper is to verify an assumed nonlinear impact of corporate tax rates on economic growth. Based on the theory of public finance and taxation, we hypothesize that at relatively low tax rates it is possible that the impact of taxation on economic growth become slightly positive. On the other hand when the tax rates are higher a negative impact of taxation on economic growth could be expected. Despite the fact that the most of the existing studies find a negative linear relationship between these variables, we can also find strong support for a non-linear relationship from several theoretical models as well as some empirical studies. Based on panel data fixed-effects econometric models, we, as well, find empirical evidence for a non-linear relationship between nominal and effective corporate tax rates and economic growth. Our data consists of annual observations for the period 1999 to 2011 for EU Member States. Based on the results, we also estimated the optimal level of the corporate tax rate in terms of maximizing economic growth in the average of the EU countries.

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Putra, Wirmie Eka, Indra Lila Kusuma, and Maya Widyana Dewi. "Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak ( Studi Kasus pada Wajib Pajak Orang Pribadi dan Badan di Wilayah Kota Jambi." Jurnal Akuntansi dan Pajak 20, no. 1 (September 18, 2019): 43. http://dx.doi.org/10.29040/jap.v20i1.360.

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This study aims to examine the effect of tax amnesty, knowledge of taxation, tax services and tax sanctions on taxpayer compliance. The sampling technique that will be used in this study is purposive sampling technique. Primary data is collected by distributing questionnaires. The research sample was 45 respondents of individual and body taxpayers found in Jambi City Region. Data analysis techniques in this study are descriptive statistics and multiple regression analysis. The software used for data processing is SPSS version 21 for Windows. The results of testing the hypothesis are as follows. Simultaneously, tax amnesty, knowledge of taxation, tax authorities and tax sanctions affect taxpayer compliance. Partially, tax amnesty, knowledge of taxation on taxation sanctions has an effect on taxpayer compliance and service of tax authorities has no effect.

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Feldmann, Horst. "The Unemployment Puzzle of Corporate Taxation." Public Finance Review 39, no. 6 (November 2011): 743–69. http://dx.doi.org/10.1177/1091142111423019.

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Using annual data on nineteen industrial countries for the period 1979–2005 and a large number of controls, this article is the first to empirically study the impact of corporate taxes on the unemployment rate. In contrast to previous empirical research on the labor demand, investment and growth effects of corporate taxation, which consistently finds adverse effects, the regression results suggest that higher corporate taxes may have a favorable impact, lowering the unemployment rate. The magnitude of the estimated effect is substantial. The results of this study are robust to both endogeneity and numerous variations in specification.

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Febri, Davidya, and Tri Sulistyani. "Pengaruh Pengetahuan dan Pemahaman Peraturan Perpajakan, Penghindaran Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak." Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi 10, no. 2 (August 31, 2018): 156–67. http://dx.doi.org/10.24905/permana.v10i2.79.

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The purpose of this study was to determine the effect of knowledge and understanding of taxation regulations, tax avoidance and taxation sanctions simultaneously and partially on taxpayer compliance. To find out the difference in knowledge and understanding of taxation regulations, tax avoidance, taxation and compliance sanctions on private taxpayers of private employees with ASN's personal taxpayers. In this study using the population of all individual taxpayers registered in the Tegal City KPP with a sample of 100 respondents. The sampling technique using simple random sampling. Methods of data collection by distributing questionnaires. The data is processed using SPSS program version 23. The results of this study conclude that the first hypothesis is that there is the influence of knowledge and understanding of tax regulations, tax avoidance and taxation sanctions simultaneously on taxpayer compliance with a significant value of 0,000. The second hypothesis is that there is an influence of knowledge and understanding of taxation regulation partially to taxpayer compliance with the significant value equal to 0,011. The third hypothesis is that there is no partial tax avoidance effect on taxpayer compliance with a significant value of 0.069. The fourth hypothesis is that there is a partial effect of taxation sanctions on taxpayer compliance with a significant value of 0.030. The fifth hypothesis is that there are differences in knowledge and understanding of taxation regulations, tax evasion, tax sanctions and compliance with private taxpayers private employees with taxpayers personal ASN. While for both groups of taxpayers both private and ASN employees do not differ or there is no difference in preferences on tax sanctions.

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Suherman, Asep. "PENGARUH PERSEPSI MAHASISWA AKUNTANSI TENTANG PAJAK DAN BREVET PAJAK TERHADAP MINAT BERPROFESI DIBIDANG PERPAJAKAN." KEBERLANJUTAN 4, no. 2 (October 8, 2019): 1164. http://dx.doi.org/10.32493/keberlanjutan.v4i2.y2019.p1164-1175.

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Abstract This research was counducted at the University of Pamulang the purpose of this study was to determine the effect of Accounting Students' Perceptions of Taxes and Taxes on Profession Interest in Taxation. The results of this study indicate that Perceptions about Tax have a partially positive effect on Interest in Profession in the Taxation Sector. F there is a significant influence between X1 and X2 simultaneously on the interests of working in the taxation field. Perception of Tax and Brevet tax in the Adjusted R Square Test of 0.114 means that the variable of interest in the taxation profession can be explained by the perception variable about tax and tax brevet of 11.4% or it can be said that the variable perception of tax and tax brevet can influence interest in the profession taxation of 11.4%.

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Debi Masri and Muammar Rinaldi. "The Influence of Motivation and Tax Knowledge on Students' Career Interests in Taxation." Outline Journal of Education 3, no. 1 (February 6, 2024): 20–27. http://dx.doi.org/10.61730/oje.v3i1.189.

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This researchs aims to know The Effect of Motivation and Tax Knowledge on Career Interest in Taxation (Case study on Eka Prasetya Student Accounting Study Program) patially and simultaneously. The type of data used in this research is quantitative data. The data source used in this research are primary data. The population in this study was STIE Eka Prasetya Accounting Students Class of 2018-2021 is 226 respondents. The number of samples obtained is 69 respondents by using Slovin formula . The data were analyzed using multiple linear regression analysis method. T test show that motivation has no effect and is not significant on career interest in the taxation while Tax Knowledge has a significant and significant effect on career interest in the Taxation. F test show that Tax Motivation and Knowledge have a significant and significant effect on Career Interest in the Taxation. The results of the coefficient of determination test show that Career Interest in Taxation can be explained by Motivation and Tax Knowledge while the remaining is explained by other variables such as Perception, Professional Ethics, Career Perception, Gender, Self-Efficacy, and Labor Market Considerations.

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Kriner, Douglas, Breanna Lechase, and Rosella Cappella Zielinski. "Self-interest, partisanship, and the conditional influence of taxation on support for war in the USA." Conflict Management and Peace Science 35, no. 1 (November 24, 2015): 43–64. http://dx.doi.org/10.1177/0738894215611133.

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Does the imposition of taxation inevitably erode public support for war? Through a pair of survey experiments we show that whether a war tax decreases public support for military action critically depends on the design of the taxation instrument itself. Broad-based, regressive taxes decrease support for war; progressive taxes targeted on the wealthy do not. We also uncover the mechanisms through which Americans incorporate information about war taxation into their wartime policy preferences. Economic self-interest, alone, cannot explain the individual-level variation in reactions to war taxation. Rather, Americans assess war taxation both through the lens of economic self-interest and by using partisan heuristics. The negative effect of taxation on war support is both conditional on the design of the taxation instrument and variable across segments of the public.

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Nurdyastuti, Tri, and Adi Penawan. "PENGARUH SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI." ProBank 3, no. 1 (May 2, 2018): 28–34. http://dx.doi.org/10.36587/probank.v3i1.240.

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The puspose of this study to know effect of taxation socialization and tax sanctions on compliance reporting annual taxpayer personal taxpayer. Population in this research is all personal taxpayer registered at KPP Pratama Surakarta amounted 104,192 taxpayer. The sample was taken by using simple random sampling method as much as 100 respondents. The technique of analysis in this study using classical assumption test techniques and using multiple linear regression analysis test. The results of this study indicate that the socialization of taxation and taxation sanctions simultaneously affect taxpayer compliance. Partially taxation and taxation sanctions partially affect the taxpayer compliance of individuals registered at KPP Pratama Surakarta.Keywords: Socialization of taxation, Tax Sanctions, Taxpayer Compliance

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Nurdyastuti, Tri, and Adi Penawan. "PENGARUH SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI." ProBank 3, no. 1 (May 2, 2018): 28–34. http://dx.doi.org/10.36587/probank.v3i1.240.

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The puspose of this study to know effect of taxation socialization and tax sanctions on compliance reporting annual taxpayer personal taxpayer. Population in this research is all personal taxpayer registered at KPP Pratama Surakarta amounted 104,192 taxpayer. The sample was taken by using simple random sampling method as much as 100 respondents. The technique of analysis in this study using classical assumption test techniques and using multiple linear regression analysis test. The results of this study indicate that the socialization of taxation and taxation sanctions simultaneously affect taxpayer compliance. Partially taxation and taxation sanctions partially affect the taxpayer compliance of individuals registered at KPP Pratama Surakarta.Keywords: Socialization of taxation, Tax Sanctions, Taxpayer Compliance

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Journal articles on the topic 'Effect of taxation on'

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