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Journal articles on the topic '% of the tax'

Author: Grafiati

Published: 24 April 2022

Last updated: 30 July 2025

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1

Hantono. "THE IMPACT TAX KNOWLEDGE, TAX AWARENESS, TAX MORALE TOWARD TAX COMPLIANCE BOARDING HOUSE TAX." International Journal of Research -GRANTHAALAYAH 9, no. 1 (2021): 49–65. http://dx.doi.org/10.29121/granthaalayah.v9.i1.2021.2966.

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This study aims to determine the effect of 1) tax knowledge, 2) tax awareness, 3) tax morale, 4) tax compliance. The sampling in this research was conducted by using an incidental sampling method. Methods of data collection through questionnaires that have been distributed to 100 respondents who have met the criteria. Multiple linear regression analysis shows that tax knowledge, tax awareness, and tax morale are significant toward tax compliance. The simultaneous have a significant effect on tax compliance. It can be concluded that tax knowledge mitigation, tax awareness, and tax morale toward

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2

Merks, Paulus. "Tax Evasion, Tax Avoidance and Tax Planning." Intertax 34, Issue 5 (2006): 272–81. http://dx.doi.org/10.54648/taxi2006042.

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3

AYTKHOZHINA, G. S. "TAX COMPLIANCE: TAX CONTROL OR TAX MORALITY?" Herald of Omsk University. Series: Economics 17, no. 4 (2019): 5–10. http://dx.doi.org/10.24147/1812-3988.2019.17(4).5-10.

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Studies of the factors of tax behavior are still actual in modern conditions for many countries of the world due to the presence of a significant sector of opportunistic behavior. In connection with a very wide range of motivational factors, the identification of the most effective ones in terms of their impact on tax compliance is required. In order to remove the uncertainty in the role of factors of economic and noneconomic control, this article presents the results of a comparative assessment of the dependence of tax compliance on the economic factor (tax control) and noneconomic (tax moral

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4

Mumford, Ann. "Tax Complexity, Tax Salience and Tax Politics." Social & Legal Studies 24, no. 2 (2015): 185–201. http://dx.doi.org/10.1177/0964663915575192.

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5

Sulistiyowati, Rina. "Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan dengan Tax Avoidance sebagai Variabel Intervening (Studi Empiris pada Perusahaan Manufaktur Subsektor Industri Sub Sektor Garment dan Tekstil Periode 2016 – 2019)." eCo-Buss 4, no. 1 (2021): 1–9. http://dx.doi.org/10.32877/eb.v4i1.212.

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Tujuan dari kajian ini adalah guna membuktikan dampak profitabilitas dan leverage pada nilai perusahaan, dengan penghindaran pajak sebagai variabel perantara. Data sekunder digunakan sebagai sumber kajian ini dimana populasinya yaitu perusahaan manufaktur sektor industri sub sektor garmen dan tekstil yang terdaftar di Bursa Efek Indonesia mulai tahun 2016 sampai 2019. Prosedur dalam penentuan sample kajian dengan memakai purposive sampling, sehingga didapatkan 10 data yang tepat mengadu pada standar sample kajian. Kajian ini mempergunakan prosedur analisa persamaan structural melalui analisis

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6

Marchese, Carla, and Andrea Venturini. "Tax Preparers and Tax Evasion: Punishing Tax Payers or Tax Preparers?" FinanzArchiv 76, no. 2 (2020): 191. http://dx.doi.org/10.1628/fa-2020-0001.

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7

Mufidah, Durrotul. "TAX SOCIALIZATION, TAX INCENTIVES, AND TAX SANCTIONS ON TAXPAYER COMPLIANCE AND TRUST IN TAX INSTITUTIONS AS MODERATING VARIABLES." International Journal of Business, Law and Political Science 1, no. 7 (2024): 12–30. https://doi.org/10.61796/ijblps.v1i7.172.

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The purpose of this research is to study the influence of tax socialization, tax incentives, tax sanctions and trust in taxation institutions on taxpayer compliance, as well as the moderating role of trust in taxation institutions in strengthening the influence of tax socialization, tax incentives, and tax sanctions on taxpayer compliance. Data were collected through a survey of one hundred people who are taxpayers in Gresik. The results of the analysis show that tax socialization and tax incentives do not have a significant influence on taxpayer compliance, while tax sanctions have a positive

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8

Pinskaya, M. R., and Yu A. Steshenko. "Efficiency of Application of Tax on Additional Income from Hydrocarbon Raw Materials." Financial Journal 17, no. 3 (2025): 8–24. https://doi.org/10.31107/2075-1990-2025-3-8-24.

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Despite an increase in the share of non-oil and gas revenues in the federal budget of the Russian Federation, the Russian economy is still largely dependent on oil and gas revenues. As a result of the tax reform in the oil and gas sector, the role of revenues from the tax on additional income from hydrocarbons (hereinafter referred to as the TAI regime) has significantly increased, as well asthe quantity of mineral resources extracted in subsoil areas where TAI is applied. The TAI regime is preferential, since it implies the availability of tax incentives and a significant amount of tax expens

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9

Kustiawan, Memen, Ida Farida Adi Prawira, and Hanifa Zulhaimi. "Tax knowledge, Tax Morale, and Tax Compliance : Taxpayers' View." International Journal of Business Management and Technology 3, no. 1 (2023): 10–15. https://doi.org/10.5281/zenodo.7655575.

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The purpose of this study is to measure the tax knowledge and tax morale of government treasurers in colleges in complying with the taxation provisions. The study was conducted at four government colleges in West Java using a descriptive analytic method with a qualitative approach. The results show that treasurers have tax knowledge and tax morals that are good in complying with tax regulations so there are not many obstacles in fulfilling their tax obligations. The limitations of this research are that the research is still not wide enough so that there is still very limited data obtained.

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10

Musagaliev, Ajiniyaz Jumagulovich, Muxammadi Ibragimovich Almardanov, Demirkaya Harun, and Rafael Ciloci. "Procedure for Implementing Tax Control in Tax Risk Management and Tax Audits." Partners Universal International Innovation Journal (PUIIJ) 02, no. 01 (2024): 76–83. https://doi.org/10.5281/zenodo.10643514.

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In this scientific article, in the reform of the tax administration in the Republic of Uzbekistan, on the further improvement of the activities of the state tax service bodies and the formation of a "digital economy" with high system efficiency and development, as well as on the acceleration of the implementation of universally recognized international norms and standards in the field of tax control into the national legislation the essence of the issues is clarified and the procedural rules of these processes are explained.

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11

MCGUIRE, THERESE J. "INTERSTATE TAX DIFFERENTIALS, TAX COMPETITION, AND TAX POLICY." National Tax Journal 39, no. 3 (1986): 367–73. http://dx.doi.org/10.1086/ntj41792201.

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12

GOERKE, LASZLO. "Tax Overpayments, Tax Evasion, and Book-Tax Differences." Journal of Public Economic Theory 10, no. 4 (2008): 643–71. http://dx.doi.org/10.1111/j.1467-9779.2008.00380.x.

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13

Gulzar, Sadia, Usman Sarwar, Sonia Sattar, Jehanger, Muhammad Usman, and Maria Quibtia. "Tax Audit, Tax Penalty, Religiosity and Tax Compliance." Journal of Asian Development Studies 13, no. 3 (2024): 776–91. http://dx.doi.org/10.62345/jads.2024.13.3.64.

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The purpose of this paper was to investigate the impact of tax audit and tax penalty on tax compliance and examine the moderating effect of religiosity on the associations between tax audit and tax penalty with tax compliance in Pakistan. In this study, 400 questionnaires were distributed by using convenience sampling to actual as well as potential taxpayers of Pakistan, after which a total of 247 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS SEM) was devised using SmartPLS software to validate the measurement model and struc

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14

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 (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 ev

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15

Olatayo, Olasunkanmi Francis, and Adejuwon Joshua Adewale. "Digitalisation of Tax System and Revenue Generation in Nigeria." Lead City Journal of the Social Sciences (LCJSS) 9, no. 3 (2024): 4–21. https://doi.org/10.5281/zenodo.14504225.

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The problem of tax evasion and other issues limiting maximum tax revenue collection in Nigeria is such that contemporary tax practice should encourage tax administrators to embrace Information and Communication Technology (ICT) to revolutionize tax processes and alleviate some of the difficulties associated with manual tax processing in Nigeria. This study examinedtax digitalization and the problem of revenue collection in Nigeria. A descriptive research design was employed, and a sample size of 352 tax administrators was determined using the Taro Yamane formula (1967)

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16

Nataherwin, Erythrina Orie Rahma, Purnawati Helen Widjaja,. "ANALISIS KEWAJIBAN PERPAJAKAN PPH 21, PPH 23 DAN PPH 4 AYAT 2 PADA PT TAC TAHUN 2018." Jurnal Paradigma Akuntansi 2, no. 3 (2020): 1258. http://dx.doi.org/10.24912/jpa.v2i3.9553.

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This research aims to determine if the company engaged in the field of real estate, PT TAC has carried out the tax obligations as stipulated in the current taxation regulations in Indonesia. Research is also conducted to test compliance in making deposits and reporting of PT TAC Tax period notification on the three aspects of the tax in fulfilling its tax obligation as taxpayer body. The results showed that PT TAC has carried out taxation obligations on these three aspects in accordance with the prevailing regulations. There is no contingent obligation for PT TAC arising in fiscal year 2018. T

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17

McDANIEL, PAUL R. "IDENTIFICATION OF THE "TAX" IN "EFFECTIVE TAX RATES," "TAX REFORM" and "TAX EQUITY"." National Tax Journal 38, no. 3 (1985): 273–79. http://dx.doi.org/10.1086/ntj41792023.

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18

Younus, Sabah, Saeed Ahmad, Malka Liaquat, and Samra Malik. "Role of Tax-Knowledge in Building Tax-Intention: An application on TAM Model." Review of Applied Management and Social Sciences 4, no. 1 (2021): 169–80. http://dx.doi.org/10.47067/ramss.v4i1.109.

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This study explores the role of Tax-knowledge on building affirmative attitude towards taxes, by incorporating the Technology acceptance model (TAM). TAM model established the fact that intention can be developed if attitude is foster by developing perceived usefulness and perceived ease of use in user mind, also it indicates the role if external factor in developing perceived ese of use and perceived usefulness. This article based on the fact narrated above uses Tax-knowledge as an external factor. Tax-knowledge is being observed by further 3 dimensions. General Knowledge, Legal Knowledge and

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19

Redy, Setyawan, and Abdul Aris Muhammad. "The Influence of Tax Understanding, Tax Rate, Tax Incentive, and Tax Sanction on Taxpayer Compliance during the Covid-19 Pandemic." International Journal of Business Management and Technology 6, no. 2 (2023): 303–12. https://doi.org/10.5281/zenodo.7676534.

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This study aims to examine the effect of understanding taxes, tax rates, tax incentive policies, and tax sanctions on taxpayer compliance during the covid-19 pandemic. The population in this study were all Micro, Small and Medium Enterprises (UMKM) in the Surakarta City area. The data used in this study is primary data obtained from the results of a questionnaire circulated in a case study on UMKM in the city of Surakarta. Sampling in this sample by simple random sampling in order to obtain 100 samples. The data analysis technique used was multiple linear regression analysis with SPSS version

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20

Pangestuti, Dinik Fitri Rahajeng, Nisrina Sari, and Ambar Lestari. "TAX HEAVENS PHENOMENON: TAX PLANNING STRATEGY OR TAX AVOIDANCE." Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) 4, no. 1 (2020): 1–24. http://dx.doi.org/10.52490/jeskape.v4i1.627.

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Abstract Tax planning is one example of the use of regulatory loopholes. On the other hand for the Fiscal Authority, carrying out tax avoidance practices as a form of tax planning will have a negative effect on the Government and, for this reason, the Government makes fiscal corrections as its remedial. Many also hide their assets in tax heavens countries. This is so that the assets they have are not taxed. Tax heavens countries are usually small countries that apply very low taxes, some even do not impose taxes at all. However, the government has prepared an Automatic Exchange of Inform

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21

Yoon Oh. "Tax Avoidance and tax evasion through tax haven entities." Journal of IFA, Korea 30, no. 1 (2014): 137–77. http://dx.doi.org/10.17324/ifakjl.30.1.201402.004.

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22

Sosnowski, Michał. "International Tax Competitiveness: Between TAX Optimization and Tax Fairness." Studia Sieci Uniwersytetów Pogranicza 7 (2023): 277–90. http://dx.doi.org/10.15290/sup.2023.07.16.

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Goal – this work aims to examine tax competition between countries and the balance between tax optimization and tax fairness. The study focuses on the impact of tax competition on the allocation of foreign investment, capital mobility and the competitive advantage of the economy in the international arena, as well as on the analysis of entrepreneurs’ motivation for tax optimization and its effects on public revenues and tax fairness. Research methodology – the research methodology works on a review of the scientific literature on tax competition, tax and tax optimization. These criteria are an

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23

Saad, Natrah. "Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View." Procedia - Social and Behavioral Sciences 109 (January 2014): 1069–75. http://dx.doi.org/10.1016/j.sbspro.2013.12.590.

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24

Lisi, Gaetano. "Tax morale, tax compliance and the optimal tax policy." Economic Analysis and Policy 45 (March 2015): 27–32. http://dx.doi.org/10.1016/j.eap.2014.12.004.

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25

Saidqulovna, Yangieva Nargiza, and Aripova Azizа Alisherovna. "Analysis of Tax Benefits on Profit Tax." International Journal Of Management And Economics Fundamental 5, no. 6 (2025): 75–78. https://doi.org/10.37547/ijmef/volume05issue06-14.

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This article analyzes the scientific interpretation of the issues of stimulating income tax payers through tax credits, the legal basis for providing tax credits, as well as tax benefits provided for income tax.

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26

Retnaningtyas, Widuri, Devina, Marta Fransiska, and Wati Yulia. "The Influence of Penalties, the Trust on Authorities, and the Tax Audit Toward Tax Compliance." Journal of Economics and Business 2, no. 2 (2019): 218–29. https://doi.org/10.31014/aior.1992.02.02.81.

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This study aims to examine the effect of tax penalties, trust in the tax authorities, and tax audit of taxpayer compliance. This research is based on a decrease in tax revenues that still has not reached the target set in the state budget (“APBN”). This study intends to identify factors that have a significant effect on taxpayer compliance which is limited to factors of tax penalties, trust in the tax authorities, and tax audit. This research will be conducted by using a quantitative approach; it can be done by using an approach through 153 respondents as a sample of this research.

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27

Murtezaj, Ilir M. "The Effect of Electronic Data Interchange (EDI) on Improving Tax Compliance Rates." International Journal of Religion 5, no. 5 (2024): 139–51. http://dx.doi.org/10.61707/8p98h412.

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Kosovo's tax administration plays a fundamental role in the state's functioning, carrying out many duties and obligations. In addition to these duties, TAK also acts as a stabilizing element for the macro-fiscal economy. In addition to the importance of human resources, the function of information technology is unquestionably crucial in achieving TAK's objectives. The implementation of information technology has resulted in the mechanization of several processes, simplifying the gathering of data and the distribution of tax responsibilities. Advanced information technology systems have improve

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28

Martinus, Robert Hutauruk. "The influence of taxation behavior on income tax payment." World Journal of Advanced Research and Reviews 18, no. 2 (2023): 1129–38. https://doi.org/10.5281/zenodo.8414036.

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This study's purpose is to evaluate and clarify the influence of taxation behavior (with several aspects: knowledge, services, and sanction of taxation) on tax payment in the East Kalimantan income tax payer. This study was handled on East Kalimantan taxpayers registered in the local tax office in 2022. This research uses quantitative and primary data origin, meaning that all parties captured, poised, and handled data. In this study, the hypothesis testing of the effect of taxpayer behavior (including the elements of knowledge, services, and sanction application) on tax payment using regre

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29

Nada, Junitha Henuk, and Putu Sudana I. "Risk preference: Tax understanding, tax services, tax audits and tax sanctions on taxable entrepreneur compliance." World Journal of Advanced Research and Reviews 21, no. 2 (2024): 725–32. https://doi.org/10.5281/zenodo.14003585.

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Tax compliance is needed to maximize state revenue. Tax compliance can be interpreted as an ideal condition for taxpayers to fulfill tax regulations and report their income accurately and honestly. Basically, tax compliance is closely related to the extent to which taxpayers fulfill their tax obligations. This research focuses on analyzing the compliance of Taxable Entrepreneurs in fulfilling their Value Added Tax (VAT) obligations. This research was conducted at 8 (eight) Tax Service Offices in Bali Province. The sample in this study amounted to 100 Taxable Entrepreneurs using purposive propo

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30

Park, JongIl, and KyuAn Jeon. "Tax Avoidance and Tax Uncertainty." korean journal of taxation research 36, no. 1 (2019): 9–54. http://dx.doi.org/10.35850/kjtr.36.1.01.

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31

Lee, Hyun Joo, and Kyu Eon Jung. "Tax Smoothing and Tax Avoidance." korean journal of taxation research 35, no. 3 (2018): 9–34. http://dx.doi.org/10.35850/kjtr.35.3.01.

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32

Boldycheva, A. G., and A. Yu Klonitskaya. "Tax Risks and Tax Planning." Russian Engineering Research 42, no. 9 (2022): 954–57. http://dx.doi.org/10.3103/s1068798x22090064.

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33

Shannon, Harry A. "Tax incentives and tax sparing." Intertax 20, Issue 2 (1992): 84–96. http://dx.doi.org/10.54648/taxi1992014.

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34

Bracewell-Milnes, Barry. "Tax avoidance and tax competition." Intertax 19, Issue 6/7 (1991): 298–99. http://dx.doi.org/10.54648/taxi1991049.

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35

Alstadsæter, Annette, Niels Johannesen, Ségal Le Guern Herry, and Gabriel Zucman. "Tax evasion and tax avoidance." Journal of Public Economics 206 (February 2022): 104587. http://dx.doi.org/10.1016/j.jpubeco.2021.104587.

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36

Becker, Helmut. "Tax Progression and Tax Justice." Intertax 21, Issue 1 (1993): 2–3. http://dx.doi.org/10.54648/taxi1993001.

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37

Slemrod, Joel. "Tax Reform and Tax Experts." Journal of the American Taxation Association 40, no. 2 (2018): 83–88. http://dx.doi.org/10.2308/atax-52143.

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ABSTRACT The Tax Cuts and Jobs Act (TCJA), passed in 2017, represents the most comprehensive revision of the U.S. income tax since the Tax Reform Act of 1986 (TRA86). Although the TCJA shares many features with TRA86—corporate tax rate cuts, increasing the standard deduction, cutting back on deductions—it sharply differs in that it is neither revenue neutral nor distributionally neutral, both aspects of which are troubling in light of the large long-run federal fiscal imbalance and rising income inequality. Regardless of one's normative evaluation, the TCJA provides scores of natural experimen

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38

Alm, James, Roy Bahl, and Matthew N. Murray. "Tax Structure and Tax Compliance." Review of Economics and Statistics 72, no. 4 (1990): 603. http://dx.doi.org/10.2307/2109600.

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39

Deb, Rajat, and Sourav Chakraborty. "Tax Perception and Tax Evasion." IIM Kozhikode Society & Management Review 6, no. 2 (2017): 174–85. http://dx.doi.org/10.1177/2277975217701363.

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The study attempts to report the factors that are responsible for people’s perceptions about taxation, in general, and tax evasion, in particular. The study frames a model, based on which research hypotheses are derived. Adopting crosssectional research design, a survey was carried out on a sample of 125 respondents. A pre-test was also carried out to test the reliability and validity of the interview-schedule before the actual survey was executed. Factor analysis was applied for data reduction. Results of inferential statistics show the influence of selective demographics on tax perception an

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40

Campbell, Andrea Louise. "Tax Designs and Tax Attitudes." Forum 16, no. 3 (2018): 369–97. http://dx.doi.org/10.1515/for-2018-0031.

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AbstractThe watchword of the policy feedbacks approach to political analysis – that politics shapes policy – suggests that the way in which taxes are designed may influence how the public feels about various levies: their support for those taxes, their perceptions of fairness, and their willingness to pay them. Hypotheses about the design features of different taxes Americans pay, including tax regressivity or progressivity, the manner in which they are exacted, their actual and perceived costs, and the visibility and desirability of resulting benefits, are examined with closed- and open-ended

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41

Goerke, Laszlo. "Tax Evasion and Tax Progressivity." Public Finance Review 31, no. 2 (2003): 189–203. http://dx.doi.org/10.1177/1091142102250330.

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Bordignon, Massimo, and Paolo Liberati. "Tax Design and Tax Reform." Public Finance Review 46, no. 1 (2017): 4–6. http://dx.doi.org/10.1177/1091142116661410.

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43

Breeden, Charles H., and William J. Hunter. "Tax Revenue and Tax Structure." Public Finance Quarterly 13, no. 2 (1985): 216–24. http://dx.doi.org/10.1177/109114218501300206.

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44

Alm, James, and William Beck. "Tax Amnesties and Tax Revenues." Public Finance Quarterly 18, no. 4 (1990): 433–53. http://dx.doi.org/10.1177/109114219001800404.

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45

Neiman, M., and G. Riposa. "Tax Rebels and Tax Rebellion." Political Research Quarterly 39, no. 3 (1986): 435–45. http://dx.doi.org/10.1177/106591298603900305.

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46

Kaplow, Louis. "Tax and non-tax distortions." Journal of Public Economics 68, no. 2 (1998): 303–6. http://dx.doi.org/10.1016/s0047-2727(97)00092-3.

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47

Niepelt, Dirk. "Tax smoothing versus tax shifting." Review of Economic Dynamics 7, no. 1 (2004): 27–51. http://dx.doi.org/10.1016/s1094-2025(03)00048-6.

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48

Neiman, Max, and Gerry Riposa. "Tax Rebels and Tax Rebellion." Western Political Quarterly 39, no. 3 (1986): 435. http://dx.doi.org/10.2307/448339.

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49

Weerasekera, Harini. "Tax Rates and Tax Evasion." South Asia Economic Journal 19, no. 2 (2018): 229–50. http://dx.doi.org/10.1177/1391561418794690.

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The study empirically examines the relationship between tax rates and tax evasion for Sri Lanka. This is examined in the context of border tax evasion, where I test for the presence of evasion via the ‘evasion gap’: the discrepancy between exports to Sri Lanka (as reported by Sri Lanka’s trade partners) and imports by Sri Lanka (as reported by Sri Lanka) for products imported by Sri Lanka from its top seven import partners in 2014. The study focuses on two forms of border tax evasion: underreporting and mislabelling. In addition, the study estimates the effect of a policy to bring selected val

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50

Denzau, Arthur T., and Robert J. Mackay. "Tax systems and tax shares." Public Choice 45, no. 1 (1985): 35–47. http://dx.doi.org/10.1007/bf00163586.

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