Log in

Relevant bibliographies by topics / Office of Tax Enforcement / Journal articles

To see the other types of publications on this topic, follow the link: Office of Tax Enforcement.

Journal articles on the topic 'Office of Tax Enforcement'

Author: Grafiati

Published: 4 June 2021

Last updated: 29 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Office of Tax Enforcement.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Zulianto, Indra Wahyu, Riduan Masud, and Nining Purwati. "Pengaruh Self Assessment System, Pemeriksaan, dan Penegakan Hukum Pajak Bank Syariah terhadap Penerimaan Kantor Pelayanan Pajak Pratama Mataram Barat." AS-SABIQUN 7, no. 3 (2025): 364–86. https://doi.org/10.36088/assabiqun.v7i3.5658.

Full text

Abstract:

The Self Assessment System is a tax collection system where taxpayers are given the trust to calculate, calculate the taxes owed themselves and then pay them off and report them to the Tax Service Office where the taxpayer is registered. The purpose of this study was to examine the effect of Self Assessment System, tax audit, and tax law enforcement of Islamic Banks on tax revenue at the West Mataram Pratama Tax Service Office. This study used a saturated sampling technique by selecting 97 employee samples at the West Mataram Pratama Tax Service Office. This study used primary data from questi

APA, Harvard, Vancouver, ISO, and other styles

2

Primananda, Presta Ditya, Muh Salahuddin, and M. Syawahid. "Pengaruh Literasi Keuangan, Persepsi Resiko, dan Persepsi Imbal Hasil terhadap Minat Investasi Sukuk Tabungan di KPP Mataram Barat." AS-SABIQUN 7, no. 3 (2025): 405–29. https://doi.org/10.36088/assabiqun.v7i3.5662.

Full text

Abstract:

Investment is a commitment to a certain amount of funds or other resources that are made now, with the aim of gaining profit in the future. Investment can also be said as a delay in the use of consumer goods for productive things in a certain period of time. The Self Assessment System is a tax collection system where taxpayers are given the trust to calculate, calculate the taxes owed themselves and then pay them off and report them to the Tax Service Office where the taxpayer is registered. The purpose of this study was to examine the effect of Self Assessment System, tax audit, and tax law e

APA, Harvard, Vancouver, ISO, and other styles

3

Nazarenko, Bogdan A. "Prosecutor's Supervision over Enforcement of Tax Laws: Relevant Problems and Prospects." Financial law 1 (January 18, 2024): 27–30. http://dx.doi.org/10.18572/1813-1220-2024-1-27-30.

Full text

Abstract:

The article analyzes the main directions of prosecutorial supervision over the implementation of legislation in the tax sphere, taking into account the order of the Prosecutor General's Office of the Russian Federation dated October 24, 2023 No. 736 “On the organization of prosecutorial supervision over the implementation of legislation in the tax sphere”. The author also notes that compliance with the requirements of regulatory legal acts in the tax sphere is ensured not only by the implementation of prosecutorial supervision of the activities of tax authorities (their officials), but also by

APA, Harvard, Vancouver, ISO, and other styles

4

Żeżawski, Arkadiusz. "Head of the Tax Office – the Most Widely Empowered Administrative Enforcement Authority." Annales Universitatis Mariae Curie-Skłodowska, sectio G (Ius) 71, no. 2 (2024): 185–201. http://dx.doi.org/10.17951/g.2024.71.2.185-201.

Full text

Abstract:

The article discusses the regulations relating to enforcement authorities contained in the Administrative Enforcement Proceedings Act. The study aims to indicate the special role of the head of the tax office in administrative enforcement proceedings. Analyzing the applicable regulations, the author points to the broad powers and practical consequences associated with this type of enforcement authority. He proves that administrative enforcement authorities are differently and unequally equipped in the application of enforcement measures.

APA, Harvard, Vancouver, ISO, and other styles

5

Yura Karlinda Wiasa Putri, Anik Yuesti, Ni Putu Candra Santi Lestari, and I Gusti Agung Arista Pradnyani. "FACTORS AFFECTING INDIVIDUAL TAXPAYER COMPLIANCE AT TABANAN TAX OFFICE." Jurnal Akuntansi dan Bisnis 5, no. 1 (2025): 302–11. https://doi.org/10.51903/jiab.v5i1.1001.

Full text

Abstract:

This study examines the factors influencing individual taxpayer compliance (WPOP) at the Tabanan Tax Office (KPP Pratama Tabanan), focusing on tax socialization, tax knowledge, tax sanctions, taxpayer awareness, and tax rates. Using a quantitative approach with data from 100 respondents, the results reveal that tax socialization, tax knowledge, sanctions, and taxpayer awareness positively affect compliance, while tax rates have a positive impact, though weaker. These findings suggest that improving tax awareness and knowledge, alongside stricter enforcement of sanctions, is crucial for enhanci

APA, Harvard, Vancouver, ISO, and other styles

6

Nurjanah, Sherly, Novianita Rulandari, and Ibrahim Abubakar. "Analysis Of The Effectiveness Of Law Enforcement In The Framework Of Improving Taxpayer Compliance At Jakarta Kelapa Gading Service Office." Sinergi International Journal of Law 1, no. 1 (2023): 85–101. http://dx.doi.org/10.61194/law.v1i1.45.

Full text

Abstract:

The purpose of this study is to determine the effectiveness of law enforcement in order to increase taxpayer compliance at the Jakarta Kelapa Gading service office. Tax law enforcement is carried out by way of supervision, tax audit, tax investigation, and tax collection. This study uses a qualitative method with a descriptive approach. Based on the results of this study, there are still taxpayers who have not carried out their obligations in reporting SPT and paying their taxes, so that taxpayers are still subject to administrative sanctions.

APA, Harvard, Vancouver, ISO, and other styles

7

Sudirman, Sitti Rahma, Nurfiza Widayati, Yunita Fitria, and Muh Ainul Yaqin. "The Effect of Warning Letters and Forced Letters on the Disbursement of Tax Arrears at the South Makassar Pratama Tax Service Office." Amnesty: Jurnal Riset Perpajakan 7, no. 2 (2024): 163–72. https://doi.org/10.26618/jrp.v7i2.15369.

Full text

Abstract:

This study aims to determine the effect of warning letters and forced letters on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. The research employed documentation data collection techniques, gathering data on warning letters, forced letters, and the amount of arrears disbursement from 2020 to 2022 at the South Makassar Primary Tax Office. Data analysis was conducted using multiple linear regression analysis and partial tests. The results of the study revealed two key findings: (1) Warning letters have a positive but insignificant effect on the disbursement o

APA, Harvard, Vancouver, ISO, and other styles

8

Rosyidi, Fahim. "PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP KEPATUHAN WAJIB PAJAK DI LINGKUNGAN KANWIL DJP JAWA TENGAH I DAN JAWA TENGAH II." Jurnal Akuntansi Indonesia 3, no. 1 (2016): 47. http://dx.doi.org/10.30659/jai.3.1.47-58.

Full text

Abstract:

The purpose of this research is to determine the effect of tax addiction with admission letter and enforcement letter toward tax payer compliance. The method that be used in this research is multiple linier regression which test using SPSS Program In this research, the sample is taken from admission letters and enforcement letter that issued by tax office in the Directorate General of Taxation Central Java I and Central Java II Territory during period 2010 and 2011. The method for choosing the sample is nonprobability, choosing sample based on simplycity Based on the result of the research, sh

APA, Harvard, Vancouver, ISO, and other styles

9

Yanto, Alif Faruqi Febri, Tomy Rizky Izzalqurny, and Mochammad Ilhamy. "Determinants of Tax Arrears Revenue at the Surabaya Mulyorejo Primary Tax Service Office: Deterrent Effect of Taxpayers on Auction Announcement." Jurnal Ekonomi dan Bisnis Digital 3, no. 3 (2024): 625–42. http://dx.doi.org/10.55927/ministal.v3i3.10851.

Full text

Abstract:

This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that warning letters, Billing with Forced Letters, warrant to carry out confiscation and auction announcements have a significant

APA, Harvard, Vancouver, ISO, and other styles

10

Novita Sari, Silvia, Yulfa Mulyeni, and Eri Arianto. "Penegakan Sanksi Hukum Administrasi Bagi Wajib Pajak Yang Tidak Patuh Dalam Pembayaran Pajak Bumi Dan Bangunan Berdasarkan Peraturan Daerah Kota Solok Nomor 6 Tahun 2013 Tentang Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan." Jurnal Sarak Mangato Adat Mamakai 7, no. 2 (2022): 19–28. http://dx.doi.org/10.36665/sarmada.v5i1.148.

Full text

Abstract:

Enforcement of administrative sanctions, namely a fine of 2% of the tax payable a maximum of 24 months from maturity, this results in non-compliance of taxpayers to carry out their obligations in paying PBB where tax payments made by taxpayers are not on time and there are still taxpayers who do not want to pay taxes. pay the UN. However, one of the current problems at the Solok City Tax Office is the lack of firmness in giving sanctions to taxpayers who violate their non-compliance in paying their taxes, so that taxpayers do not feel afraid not to pay their taxes. The purpose of the study was

APA, Harvard, Vancouver, ISO, and other styles

11

Putra, Raihan Cipta Permana, and Wajib Ginting. "Influence Of Taxation Socialization, Tax Sanctions, Tax Knowledge On Individual Taxpayer Compliance (At The Bandung Soreang Primary Tax Office)." International Journal of Marketing & Human Resource Research 6, no. 1 (2025): 137–50. https://doi.org/10.47747/ijmhrr.v6i1.2601.

Full text

Abstract:

This study analyzes the effect of tax socialization, tax sanctions, and tax knowledge on individual taxpayers' compliance at the Soreang Tax Office (KPP Pratama Soreang). Taxpayer compliance is one of the most crucial indicators of the success of Indonesia's tax system. The causes of non-compliance with tax obligations often stem from factors such as a lack of public understanding of their tax responsibilities, insufficient socialization, and inconsistent enforcement of tax sanctions. This study employs a quantitative method, including descriptive and confirmatory measurements. Data was collec

APA, Harvard, Vancouver, ISO, and other styles

12

Ananias Luis Ga’a, Andreas Rengga, and Viktor Eko Transilvanus. "Strategi Badan Pendapatan Daerah dalam Peningkatan Tahunan Pajak Reklame terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Sikka." Dharma Ekonomi 31, no. 1 (2024): 58–73. https://doi.org/10.59725/de.v31i1.146.

Full text

Abstract:

Advertising tax is one of the significant sources of Local Revenue (PAD) in Sikka Regency, contributing up to 25% of the total PAD. This study discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (BAPENDA) to increase advertising tax revenue annually. These strategies include digitalization of administrative services, intensive socialization to the community, strict law enforcement, and collaboration with related agencies such as Satpol PP and the Prosecutor's Office. The results of the study indicate that optimization of advertising tax revenue can be achieved thr

APA, Harvard, Vancouver, ISO, and other styles

13

Eka, I. Wayan Agus. "THE IMPACT OF THE INDONESIAN TAX ADMINISTRATION REFORM ON TAX COMPLIANCE AND TAX REVENUE." Jurnal Ekonomi Pembangunan 27, no. 1 (2019): 1–24. http://dx.doi.org/10.14203/jep.27.1.2019.1-24.

Full text

Abstract:

This study investigated the impact of the Indonesian tax administration reform on tax compliance and tax revenue. I used merged provincial-level data obtained from two main sources: Directorate General of Taxes (DGT) and Indonesia Statistic, and I applied multiple regressions with a fixed-effect model. I find that individual taxpayer compliance was positively affected by the tax administration reform. Tax revenue, however, was negatively affected by the tax administration reform due to DGT’s productivity problem meaning that tax potency variables did not affect tax revenue after the tax admini

APA, Harvard, Vancouver, ISO, and other styles

14

Reva Evia Noraida and Hudi Kurniawanto. "Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan,dan Sosialisasi Perpajakan terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi." E-BISNIS: JURNAL ILMIAH EKONOMI DAN BISNIS 18, no. 1 (2025): 136–45. https://doi.org/10.51903/e-bisnis.v18i1.2321.

Full text

Abstract:

This study aims to analyze the effect of tax knowledge, tax sanctions, and tax socialization on individual taxpayer compliance. The research was conducted at the Tax Service, Counseling, and Consultation Office (KP2KP) Wonogiri using a quantitative approach. Primary data were collected through questionnaires, and secondary data were obtained from relevant sources. A sample of 100 respondents was selected using a random sampling method. Data analysis was conducted using multiple linear regression techniques processed through SPSS 30. The results indicate that tax knowledge, tax sanctions, and t

APA, Harvard, Vancouver, ISO, and other styles

15

Hwee, Teng Sauh, Nanda Dwi Rizkia, and Hardi Fardiansyah. "Tax Audit Between Revenue Target (Budgeter) and Law Enforcement (Law Inforcement) in the Context of Securing State Revenue." Indonesian Journal of Contemporary Multidisciplinary Research 2, no. 4 (2023): 759–70. http://dx.doi.org/10.55927/modern.v2i4.5097.

Full text

Abstract:

In theory, a tax audit is a way (means) to identify discrepancies between commercial and tax reports and errors in the application of tax regulations by taxpayers. Tax audit is part of tax administration whose job is to determine the extent of formal and substantive compliance by taxpayers. The main problem of this audit is how the tax audit is carried out at the Tangerang Tax Audit and Investigation Office and whether the tax audit fulfills two objectives, namely achieving sales targets and law enforcement, as well as how the overall audit results can be followed up. within the framework of a

APA, Harvard, Vancouver, ISO, and other styles

16

Suhaili, Ahmad, and Gema Ika Sari. "Implication of Cigarette Tax as Remote Working Receiving Regional Income Community Health in Banten Province in 2017 - 2018." Aptisi Transactions on Management (ATM) 5, no. 1 (2021): 97–105. http://dx.doi.org/10.33050/atm.v5i1.1391.

Full text

Abstract:

Law No. 28 of 2009 article 31 paragraph (1) of cigarette tax revenue-sharing funds, is allocated at least 50% (fifty percent) to fund health services and law enforcement by the authorities. Banten Provincial Health Office. Said that the level of public health from the number of diseases tends to increase. The research method used in this study is a descriptive method, with quantitative data collection techniques namely data on cigarette tax revenues in Banten province, and expenditure data on expenditure in the Banten Provincial Health Office, the qualitative data uses interviews, observations

APA, Harvard, Vancouver, ISO, and other styles

17

Parso, Parso. "MODERNISASI SISTEM E-FAKTUR TERHADAP KEPATUHAN PENGUSAHA KENA PAJAK DALAM ADMINISTRASI FAKTUR PAJAK." REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN 5, no. 1 (2024): 8–15. http://dx.doi.org/10.56486/remittance.vol5no1.495.

Full text

Abstract:

Tax compliance can be identified from taxpayer compliance in registering, re-remitting tax returns, calculating and paying taxes payable, and paying arrears. In essence, taxpayer compliance is influenced by the condition of the tax administration system which includes tax service and tax enforcement. Improving tax administration itself is expected to encourage taxpayer compliance. The purpose of this study is to determine the effect of the variable modernization of electronic invoice numbering (e-Faktur) Value Added Tax on the level of compliance of Taxable Entrepreneurs in the application of

APA, Harvard, Vancouver, ISO, and other styles

18

Manik Sastri, Ida I. Dewa, and Luh Kade Datrini. "INCREASING THE REVENUE OF POST TAX AMNESTY IN BALI REGIONAL OFFICE OF DIRECTORATE GENERAL OF TAXATION (DGT)." International Journal of Engineering Technologies and Management Research 5, no. 5 (2020): 96–102. http://dx.doi.org/10.29121/ijetmr.v5.i5.2018.231.

Full text

Abstract:

The application of tax amnesty in the world has different results in every country there are successful there are also failed. For that research to know the advantages of tax amnesty as an effort to stimulate national income, to know the magnitude of the tax amnesty contribution in increasing state revenues; to analyze the effect of several influencing factors as an effort to increase the tax post revenue of Tax Amnesty. This research was conducted in two stages, firstly doing a quantitate if and secondly doing a qualitative study. The result showed that: the number of taxpayers who took tax a

APA, Harvard, Vancouver, ISO, and other styles

19

Ida, I. Dewa A. Manik Sastri, and Kade Datrini Luh. "INCREASING THE REVENUE OF POST TAX AMNESTY IN BALI REGIONAL OFFICE OF DIRECTORATE GENERAL OF TAXATION (DGT)." International Journal of Engineering Technologies and Management Research 5, no. 5 (2018): 96–102. https://doi.org/10.5281/zenodo.1291182.

Full text

Abstract:

The application of tax amnesty in the world has different results in every country there are successful there are also failed. For that research to know the advantages of tax amnesty as an effort to stimulate national income, to know the magnitude of the tax amnesty contribution in increasing state revenues; to analyze the effect of several influencing factors as an effort to increase the tax post revenue of Tax Amnesty. This research was conducted in two stages, firstly doing a quantitate if and secondly doing a qualitative study. The result showed that: the number of taxpayers who took tax a

APA, Harvard, Vancouver, ISO, and other styles

20

Dalimunthe, Angreni Fajrin, Budiman Ginting, Sunarmi, and Utary Maharany Barus. "Optimalisasi Penerapan Penyanderaan (Gijzeling) sebagai Upaya Penegakan Hukum (Law Enforcement) dalam Penerimaan Pajak (Studi Kasus Pelaksanaan Penyanderaan Di Kantor Wilayah Direktorat Jenderal Pajak Sumatera Utara I)." Jurnal Ilmiah Penegakan Hukum 9, no. 2 (2022): 207–18. http://dx.doi.org/10.31289/jiph.v9i2.8295.

Full text

Abstract:

This research focuses on Optimizing the Implementation of Hostage Taking (Gijzeling) as an Effort to Enforce Law in Tax Revenue (Case Study of Taxpayer Hostage Taking in Regional Office I of the Directorate General of Taxes, North Sumatra Province). The research method used in this study is normative legal research or doctrinal legal research. This research is descriptive with qualitative data analysis methods. The results of the study indicate that the hostage taking (Gijzeling) at the Regional Office I of the Directorate General of Taxes of North Sumatra Province has been carried out in acco

APA, Harvard, Vancouver, ISO, and other styles

21

Denk, Peter. "Article: Tax Competition and the EU Anti-money Laundering Regime." Intertax 50, Issue 11 (2022): 803–12. http://dx.doi.org/10.54648/taxi2022085.

Full text

Abstract:

Member States engage in tax competition to expand their tax bases thereby risking a ‘race to the bottom’ in corporate tax revenues. The global minimum tax under Pillar Two is expected to contribute significantly to curbing this practice. Assuming that minimum taxation eliminates competition in statutory tax rates, tax competition is likely to continue. This is because countries then lower their effective tax rates by reducing tax enforcement. As audit strategies, unlike statutory tax rates, are not publicly observable, other countries cannot easily observe and can never verify them. However, c

APA, Harvard, Vancouver, ISO, and other styles

22

Ginting, Wajib. "Pengaruh Penagihan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi." Majalah Bisnis & IPTEK 11, no. 1 (2018): 1–11. https://doi.org/10.55208/4ve7a917.

Full text

Abstract:

The goal of this study is finding the implementation of Personal Income Tax Collection activities at the Primary Tax Service Office in Bandung, to find out the Individual Taxpayer Compliance and find out how much the Personal Income Tax Collection Effect on Individual Taxpayer Compliance. The method used in the study at one of the Primary Tax Service Offices in Bandung is descriptive analysis method. The data collecting techniques are interviews, questionnaires and library research. The sampling technique with non-probability sampling is saturated sample, where all members of the population ar

APA, Harvard, Vancouver, ISO, and other styles

23

Ginting, Wajib. "Pengaruh Penagihan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi." Majalah Bisnis Dan IPTEK 11, no. 1 (2018): 1–11. https://doi.org/10.5281/zenodo.2552925.

Full text

Abstract:

The goal of this study is finding the implementation of Personal Income Tax Collection activities at the Primary Tax Service Office in Bandung, to find out the Individual Taxpayer Compliance and find out how much the Personal Income Tax Collection Effect on Individual Taxpayer Compliance. The method used in the study at one of the Primary Tax Service Offices in Bandung is descriptive analysis method. The data collecting techniques are interviews, questionnaires and library research. The sampling technique with non-probability sampling is saturated sample, where all members of the population ar

APA, Harvard, Vancouver, ISO, and other styles

24

Amponsah, Stephen, Zangina Isshaq, and Daniel Agyapong. "Determinants of tax stamp evasion in rural districts in Ghana." International Journal of Law and Management 61, no. 1 (2019): 73–90. http://dx.doi.org/10.1108/ijlma-08-2017-0190.

Full text

Abstract:

Purpose The purpose of this study is to examine tax stamp evasion at Twifu Atti-Morkwa and Hemang Lower Denkyira districts in the central region of Ghana. Design/methodology/approach A cross-sectional survey design was adopted to sample 305 micro-taxpayers through the use of multi-stage sampling technique. Primary data were collected from the micro-taxpayers using structured interview. Binary and multinomial logit regression models were used to regress the tax stamp evasion on economic and non-economic factors. Findings The study found that the likelihood of micro taxpayers to evade tax stamp

APA, Harvard, Vancouver, ISO, and other styles

25

Oktariyana, Made Denny, Thobias E. D. Tomasowa, Olivia Latumahina, and Ni Putu Dessy Eka Aryani. "Tantangan dalam Meningkatkan Kepatuhan Wajib Pajak UMKM di Kota Kupang." Jurnal Inovasi Akuntansi (JIA) 3, no. 1 (2025): 58–68. https://doi.org/10.36733/jia.v3i1.11541.

Full text

Abstract:

This study aims to analyze the effect of the level of tax understanding, digitalization of tax services, and tax sanctions on taxpayer compliance of Micro, Small, and Medium Enterprises (MSMEs) in Kupang City. This quantitative study uses a survey method with a questionnaire distributed to 100 MSME taxpayers registered at the Kupang Pratama Tax Service Office (KPP), have a turnover of not more than 4.8 billion, and use digitalization of tax services. The sampling technique used is accidental sampling. Data were analyzed using multiple linear regression. The results of the study indicate that p

APA, Harvard, Vancouver, ISO, and other styles

26

Rosita, Reka, Yanti Yanti, and Awaliawati Rachpriliani. "Pengaruh Tingkat Pendapatan, Kesadaran Wajib Pajak, Penegasan Sanksi Pajak, Dan Layanan E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Karawang)." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 1 (2023): 2095–112. http://dx.doi.org/10.31539/costing.v7i1.7361.

Full text

Abstract:

This study aims to examine the effect of income level, taxpayer awareness, tax sanction enforcement, and e-samsat services on motor vehicle taxpayer compliance (a case study on motorized vehicle taxpayers at the Karawang Samsat Office). The data collected is in the form of primary data using questionnaires with a quantitative approach. The population in the study were motor vehicle taxpayers registered at the Karawang Samsat office with a sample of 100 people using the Accidental Sampling technique. The data analysis method uses the Partial Least Squares (PLS) analysis technique with the Smart

APA, Harvard, Vancouver, ISO, and other styles

27

Setiarini, Sri Indah. "The Effect of Modern Tax Administration System, Taxpayer Satisfaction, Enforcement of Tax Sanctions and Distributive Justice on Taxpayer Compliance (Study On Taxpayers of Personal Persons Registered at The Holy Tax Service Office)." Economic: Journal Economic and Business 1, no. 1 (2022): 27–33. http://dx.doi.org/10.56495/ejeb.v1i1.241.

Full text

Abstract:

This study aims to examine the effect of modern tax administration system, taxpayer satisfaction, tax penalty enforcement, and distributive justice on taxpayer compliance. The population in this study is an individual taxpayer registered at KPP Pratama Kudus. The method used is purposive sampling with a total of 400 respondents. The analytical technique used is multiple linear regression analysis. The results of this study show that modern tax administration system, taxpayer satisfaction, and tax penalty enforcment have a positive effect on tax compliance, meanwhile, distributive justice have

APA, Harvard, Vancouver, ISO, and other styles

28

Bahtiar, Mirza, and Resi Ariyasa Qadri. "The Voluntary Disclosure Dilemma: Unraveling the Compliance-Evasion Causality in Tax Administration." Educoretax 4, no. 2 (2024): 249–62. http://dx.doi.org/10.54957/educoretax.v4i2.734.

Full text

Abstract:

This research investigates the causality between taxpayer compliance and tax evasion behaviors, specifically within the context of participants in the Voluntary Disclosure Program (PPS) registered at the Small Tax Office of West Pontianak. The study delineates its population as taxpayers who, prior to their engagement in the PPS, had outstanding tax liabilities on income derived from business or employment activities. Utilizing the documentation method, secondary data were solicited from pertinent governmental bodies to facilitate the research. A linear regression model was employed to analyze

APA, Harvard, Vancouver, ISO, and other styles

29

Bandiyono, Agus, Etty Murwaningsari, and Yvonne Augustine. "The Effect of Green Governance on Organizational Performance Moderated by Tax Administration Reform." Dinasti International Journal of Economics, Finance & Accounting 3, no. 5 (2022): 482–94. http://dx.doi.org/10.38035/dijefa.v3i5.1450.

Full text

Abstract:

The purpose of this research to describe the effect of the implementation of green governance on organizational performance and to determine whether the tax administration system renewal can strengthen the application of green governance on organizational performance.Methodology-The population of this research is the employees of the tax office throughout Indonesia. The sample of this research is senior employees, employees who have echelon IV positions and at least have the position of section head.Research Findings-This research resulted in a conclusion, namely the application of green gover

APA, Harvard, Vancouver, ISO, and other styles

30

Loen, Mishelei, Hayuningtyas Hayuningtyas, and Indie Agustiningtyas. "Assessing the Effect of Tax Policy Changes on Compliance in Payment and Reporting by Small Enterprises: A Study at the South Bekasi Tax Office." Taxation and Public Finance 2, no. 2 (2025): 95–104. https://doi.org/10.58777/tpf.v2i2.408.

Full text

Abstract:

This study analyzes the impact of changes in MSME tax rates and tax sanctions on taxpayer compliance in terms of payment and reporting. Using a quantitative descriptive approach, data were collected through questionnaires with a purposive sampling method, involving 92 Micro, Small, and Medium Enterprises (MSMEs) in Bekasi City. Data analysis employed simple and multiple linear regression techniques. The results show that MSMEs tax rates have a positive and significant effect on taxpayer compliance, with a coefficient of determination of 0.434. Tax sanctions also positively and significantly in

APA, Harvard, Vancouver, ISO, and other styles

31

Nugroho, Ashari Nursetyo, Rahmat Hidayat, and Akadun. "The Effect of Tax Supervision on Taxpayer Compliance in Submitting Annual Tax Returns at DGT Bali Regional Offices." Journal Research of Social Science, Economics, and Management 4, no. 10 (2025): 1227–33. https://doi.org/10.59141/jrssem.v4i10.832.

Full text

Abstract:

Despite high tax revenue realization at Indonesia’s DGT Bali Regional Office, formal compliance in Annual Tax Return (SPT) submissions remains critically low (41.18%–44.93%), signaling a gap between enforcement and taxpayer adherence. This study investigates how tax supervision influences compliance, addressing regional disparities overlooked in prior literature.The research aims to analyze the effect of tax supervision on taxpayer compliance in SPT submissions, assessing perceptual and operational dimensions of supervision. A quantitative survey of 214 taxpayers (cluster random sampling) used

APA, Harvard, Vancouver, ISO, and other styles

32

Afrida Yani Siahaan, Nurhalizah Nurhalizah, Vinka Atira Werdy, and Galih Supraja. "Factors Inhibiting Land And Building Taxpayer Compliance In Sei Sikambing B Village, Medan Sunggal." International Journal of Economics, Management and Accounting 2, no. 1 (2024): 127–33. https://doi.org/10.61132/ijema.v2i1.402.

Full text

Abstract:

The Land and Building Tax (PBB) serves as a vital source of regional revenue, supporting essential government initiatives such as infrastructure development, education, healthcare, and various public services. Despite its importance, community compliance with PBB payments in Sei Sikambing B Sub-district remains low. This raises the need to identify the factors hindering compliance and explore strategies to address them. This study aims to uncover the challenges affecting PBB payment compliance and assess the effectiveness of government measures in raising public awareness. A qualitative approa

APA, Harvard, Vancouver, ISO, and other styles

33

Igam, Mingriani, Mustakim Mustakim, and Ninik Endang Purwati. "Strategi Meningkatkan Kepatuhan Wajib Pajak Di Kantor Pelayan Pajak Pratama (KKP) Kendari." Business UHO: Jurnal Administrasi Bisnis 3, no. 2 (2018): 241. http://dx.doi.org/10.52423/bujab.v3i2.9444.

Full text

Abstract:

The purpose of this study was to determine the strategy of increasing taxpayer compliance at the Kendari Primary Tax Service Office. The strategy used uses two approaches, namely tax morale and law enforcement.The results showed that the strategy of increasing taxpayer compliance in the Kendari Primary Tax Office was carried out with two approaches namely tax morale and law enforcement. Tax morale or moral development of taxpayers is done through education to taxpayers and the general public. Education is delivered through counseling, supervision, and implementation of programs that aim to not

APA, Harvard, Vancouver, ISO, and other styles

34

Tveit, Andreas Kokkvoll. "Norms, Incentives, or Deadlines? Explaining Norway’s Noncompliance with the Gothenburg Protocol." Global Environmental Politics 18, no. 1 (2018): 76–98. http://dx.doi.org/10.1162/glep_a_00446.

Full text

Abstract:

Norway, previously an international frontrunner concerning reductions of transboundary air pollution, fell far short of its 2010 target for nitrogen oxides (NO x) under the 1999 Gothenburg Protocol. In this article I show that leading international compliance theories cannot explain much of this noncompliance. While little evidence supports the management school’s explanations, Norwegian policies are also inconsistent with the enforcement school. Albeit too late to meet the deadline, Norway imposed a NO x tax in 2007. Moreover, the resulting emissions reductions were deeper than in a business-

APA, Harvard, Vancouver, ISO, and other styles

35

Rauf, Abdul, Amir Mahmud, and Yuliana Yuliana. "Pengaruh Himbauan Pajak, Pemeriksaan Pajak dan Penagihan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak dalam Pelunasan Pajak Penghasilan Badan." JOPPAS: Journal of Public Policy and Administration Silampari 4, no. 2 (2023): 74–79. http://dx.doi.org/10.31539/joppas.v4i2.6145.

Full text

Abstract:

That the government's policy in increasing domestic revenue for financing development and public services from the tax sector, among others, is through changing the official assessment levy system to a self-assessment, namely by giving trust to taxpayers to calculate, deposit and self-report taxes owed in accordance with tax regulations. through the submission of an annual notification letter. Annual notification letter is a means for taxpayers to report all business activities of taxpayers during a certain period. As a consequence, the Directorate General of Taxes is obliged to provide servic

APA, Harvard, Vancouver, ISO, and other styles

36

Fadian, Vicky, Isnaini Isnaini, and M. Citra Ramadhan. "Implementation of the Tax Law on the Imposition of Tobacco Products Tax in the Bintan Free Trade Zone." Asian Journal of Social and Humanities 1, no. 09 (2023): 471–83. http://dx.doi.org/10.59888/ajosh.v1i09.62.

Full text

Abstract:

This research was conducted to determine how the regulation and application of the law on the imposition of cigarette excise in the Bintan FTZ (Free Trade Zone) and how the Tanjungpinang Customs Office oversees the circulation of illegal cigarettes in the Bintan FTZ. This research is empirical juridical research with a descriptive nature. It is known that the legal arrangements regarding the imposition of cigarette excise at FTZ Bintan refer to Law Number 39 of 2007, Law Number 36 of 2000 as last amended by Law Number 44 of 2007, PP Number 41 of 2021, and Ministerial Regulation Finance Number

APA, Harvard, Vancouver, ISO, and other styles

37

Sentsova (Karaseva), Marina V. "CIVIL AND TAX LAW: VICE VERSA." Law Enforcement Review 4, no. 1 (2020): 65–74. http://dx.doi.org/10.24147/2542-1514.2020.4(1).65-74.

Full text

Abstract:

The subject of the research is the correlation of civil and tax law institutions in the scope of legal nature of such social relations. The purpose of the article is to confirm or refute the hypothesis that when qualifying civil legal relations with tax elements, the law enforcement officer should proceed from the priority of analysis of tax legislation over civil legislation. Methodology. Methods of analysis and synthesis are used. The scientific analysis focuses on decisions of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation, and co

APA, Harvard, Vancouver, ISO, and other styles

38

Maulidia, Anisa, Makkiyah, Putri Aprilia Sari, and Fatimatuzzahro. "Analisis efektifitas pada integrasi NIK menjadi NPWP terhadap tingkat kepatuhan pajak dalam konteks akuntansi perpajakan (studi kasus KPP Pratama Jember)." Journal of Economics, Business, Accounting and Management 1, no. 2 (2024): 179–89. http://dx.doi.org/10.61476/mxarty67.

Full text

Abstract:

In realizing the increase in taxes, many obstacles are faced so that the level of tax compliance is still minimal, which results in taxpayers trying to pay less tax than they should. There are still many taxpayers who do not report and pay taxes. This has caused the government to establish regulations on the integration of Population Identification Numbers (NIK) into Taxpayer Identification Numbers (NPWP) with the Single Identity Number (SIN) system in increasing mandatory compliance, which has been regulated in Minister of Finance Regulation Number 112/PMK.03/2022 concerning Numbers. Tax Prin

APA, Harvard, Vancouver, ISO, and other styles

39

Saga, Baharudin, Deny Ekarisma, Adi Sofyana Latif, and Rananda Septanta. "Pengaruh Kewajiban Kepemilikan NPWP, Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan Pajak." PRODUKTIF: Jurnal Kepegawaian dan Organisasi 4, no. 1 (2025): 42–51. https://doi.org/10.37481/jko.v4i1.174.

Full text

Abstract:

Tax revenue plays a crucial role in financing government expenditures, yet Indonesia continues to face challenges in achieving optimal tax collection. One of the persistent issues is low taxpayer compliance, which may be influenced by institutional mechanisms such as taxpayer registration, tax audits, and enforcement. This study aims to examine the effect of the obligation to possess a Taxpayer Identification Number (NPWP), tax audits, and tax collection measures on tax revenue. The research was conducted using a quantitative approach with a survey of 70 tax officers at three KPP Pratama offic

APA, Harvard, Vancouver, ISO, and other styles

40

Kożuch, Piotr. "Najnowsze zmiany ustawy o postępowaniu egzekucyjnym w administracji." Studia Prawa Publicznego, no. 2(14) (December 4, 2019): 121–45. http://dx.doi.org/10.14746/spp.2016.2.14.5.

Full text

Abstract:

The Act on Administrative Enforcement Proceedings was adopted on 17 June 1966. The Act constitutes the basis of enforcement proceedings in administration and has been in force for the last ﬁfty years. Despite many political and socio-economic changes during that period, the national legislature decided not to introduce any new legislation but simply modify the existing regulations. This study aims to describe and explain the amendments to the law on administrative proceedings which came into force on 1 January 2016. These amendments are connected with the solutions worked out in the model stru

APA, Harvard, Vancouver, ISO, and other styles

41

Kożuch, Piotr. "Najnowsze zmiany ustawy o postępowaniu egzekucyjnym w administracji." Studia Prawa Publicznego, no. 2(14) (September 24, 2018): 121–45. http://dx.doi.org/10.14746/stpp.2016.2.14.5.

Full text

Abstract:

The Act on Administrative Enforcement Proceedings was adopted on 17 June 1966. The Act constitutes the basis of enforcement proceedings in administration and has been in force for the last ﬁfty years. Despite many political and socio-economic changes during that period, the national legislature decided not to introduce any new legislation but simply modify the existing regulations. This study aims to describe and explain the amendments to the law on administrative proceedings which came into force on 1 January 2016. These amendments are connected with the solutions worked out in the model stru

APA, Harvard, Vancouver, ISO, and other styles

42

Amiruddin. "Advertising Tax Revenue Strategy to Increase Makassar City Original Revenue." Jurnal Economic Resource 5, no. 1 (2022): 166–76. http://dx.doi.org/10.57178/jer.v5i1.285.

Full text

Abstract:

This study aims to find out how the strengths, weaknesses, opportunities, and threats of advertisement tax revenue are and how the strategy is carried out by the Makassar City Government in increasing advertisement tax revenues in Makassar City. This research was conducted at the Office of the Regional Tax and Retribution Management Agency of Makassar City. The key respondents of this research are the Head of Division, Subdivision, and staff of Regional II Revenue Management Division. The method of collecting data is through in-depth interviews with respondents and analysis data on advertiseme

APA, Harvard, Vancouver, ISO, and other styles

43

Ambarwati, Ambarwati. "EVALUASI PELAKSANAAN PEMENUHAN KEWAJIBAN PAJAK ORANG PRIBADI TERTENTU PADA KANTOR PELAYANAN PAJAK PRATAMA PONDOK AREN." Transparansi Jurnal Ilmiah Ilmu Administrasi 2, no. 1 (2019): 44–55. http://dx.doi.org/10.31334/trans.v2i1.421.

Full text

Abstract:

Self assessment system of Indonesian taxation demands high level of taxpayers’ awareness and compliance in fulfilling tax liabilities in order to increase state revenue from taxation sector. The level of compliance could be increased through providing better service quality by the taxation office, which includes safety, comfort, and quick services, as well as law enforcement. This study is to determine whether there is influence understanding of tax laws, the tax rate and the principle of fairness on tax compliance, Micro, Small and Medium Enterprises after the enactment of Government Regulati

APA, Harvard, Vancouver, ISO, and other styles

44

Cullen, Julie Berry. "Public Economics: Taxes in America: What Everyone Needs to Know." Journal of Economic Literature 51, no. 4 (2013): 1199–200. http://dx.doi.org/10.1257/jel.51.4.1183.r8.

Full text

Abstract:

Julie Berry Cullen of University of California, San Diego reviews, “Taxes in America: What Everyone Needs to Know” by Leonard E. Burman and Joel Slemrod. The Econlit abstract of this book begins: “Explores how the U.S. tax system works, how it affects people and businesses, and how it might be made better. Discusses the basics of taxes; personal income taxes; business income taxes; taxing spending; other kinds of taxes; taxes and the economy; the hidden welfare state; the burden of taxation; tax administration and enforcement; misperceptions and reality in the policy process; tax myths; and ta

APA, Harvard, Vancouver, ISO, and other styles

45

Ahmetshin, Rustem I. "Tax Offences in Cross-Border Transactions. Issues of Identifying Valid Tax Liabilities." Zakon 20, no. 11 (2023): 40–50. http://dx.doi.org/10.37239/0869-4400-2023-20-11-40-50.

Full text

Abstract:

Determining valid tax liabilities is an approach developed by law enforcement practices, according to which, even if a tax offence is identified, the state treasury should receive tax only in the amount determined by the legislature. Above this amount, the arrears are not a tax, but a sanction that is not established by law. But if in recent years this approach has been actively developed and used in practice for domestic transactions, additional tax assessments for cross-border transactions are often made without taking these requirements into account. Reclassification for the purposes of Int

APA, Harvard, Vancouver, ISO, and other styles

46

Люх, В. В. "ADMINISTRATIVE AND LEGAL STATUS LAW ENFORCEMENT AUTHORITIES AS ENTITIES ENSURING THE FINANCIAL SECURITY OF THE STATE." Juridical science, no. 1(103) (February 19, 2020): 193–204. http://dx.doi.org/10.32844/2222-5374-2020-103-1.23.

Full text

Abstract:

The article is devoted to the study of the administrative and legal status of law enforcement agencies as subjects of financial security of the state, in the context of which the author answers three questions: 1) «What is meant by the category» administrative and legal status?»; 2) “Which law enforcement agencies are directly involved in ensuring the financial security of the state?; 3) «What competence do these law enforcement agencies have in the field of financial security and what are their responsibilities?». Having defined the content of such categories as “status”, “legal status”, “adm

APA, Harvard, Vancouver, ISO, and other styles

47

Nurul Hayat, M. Anjar. "Pengaruh Pengampunan Pajak dan Kemudahan Administrasi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Jakarta Penjaringan." Jurnal Pajak Vokasi (JUPASI) 2, no. 2 (2021): 85–100. http://dx.doi.org/10.31334/jupasi.v2i2.1433.

Full text

Abstract:

Tax amnesty is a government policy program that provides an opportunity for taxpayers to pay their tax arrears without administrative sanctions in order to improve taxpayer compliance and state revenue. Given the importance of tax forgiveness programs in the implementation of government policies, especially in the implementation of self assessment system, it is interesting to examine how the implementation of tax capability is done by the Directorate General of Taxes in this case in the Tax Office Pratama Jakarta Penjaringan. In the preparation of this study, the authors use a quantitative app

APA, Harvard, Vancouver, ISO, and other styles

48

Putri, Indah Yuliana, and Arifin Rosid. "Evaluasi Implementasi Program Pengungkapan Sukarela (PPS) pada KPP Pratama Jakarta Tambora." Owner 8, no. 4 (2024): 4889–99. http://dx.doi.org/10.33395/owner.v8i4.2377.

Full text

Abstract:

Tax revenue is still the most important source of income in Indonesia, it can be seen that taxes contribute 80% of the total state revenue in 2023. One policy that is widely used by the state to raise state revenue is the tax amnesty policy. Indonesia has implemented several tax amnesty policies, the Voluntary Disclosure Program is the latest tax amnesty policy implemented in Indonesia. This study aims to evaluate the implementation of the Voluntary Disclosure Program (VDP) for Individual Taxpayers at KPP Pratama Jakarta Tambora. The results of this evaluation are expected to be input for the

APA, Harvard, Vancouver, ISO, and other styles

49

Catubig, Sean Eric, Willie Louis Dangat, Carl Francis Mari Inventado, Angella Ortonio, Jasmin Villapando, and Emmanuel Dotong. "From Pixels to Taxes: A Comparative Study of Digital Economy Tax Policies in the Philippines to Selected ASEAN Member States." European Journal of Theoretical and Applied Sciences 2, no. 2 (2024): 240–53. http://dx.doi.org/10.59324/ejtas.2024.2(2).21.

Full text

Abstract:

This research focuses into the proposed Digital Economy Taxation Act, scrutinizing its provisions aimed at bolstering income tax and value-added tax (VAT) compliance. The bill mandates network intermediaries and ecommerce platforms, including those without a physical presence in the country, to act as withholding agents, a move that has sparked debate over its implementation challenges, such as the requirement for non-resident entities to establish a representative office within the Philippines. Utilizing qualitative method through documentary analysis, this study compares the Philippine appro

APA, Harvard, Vancouver, ISO, and other styles

50

Sean, Eric Catubig, Louis Dangat Willie, Francis Mari Inventado Carl, Ortonio Angella, Villapando Jasmin, and Dotong Emmanuel. "From Pixels to Taxes: A Comparative Study of Digital Economy Tax Policies in the Philippines to Selected ASEAN Member States." European Journal of Theoretical and Applied Sciences 2, no. 2 (2024): 240–53. https://doi.org/10.59324/ejtas.2024.2(2).21.

Full text

Abstract:

This research focuses into the proposed Digital Economy Taxation Act, scrutinizing its provisions aimed at bolstering income tax and value-added tax (VAT) compliance. The bill mandates network intermediaries and ecommerce platforms, including those without a physical presence in the country, to act as withholding agents, a move that has sparked debate over its implementation challenges, such as the requirement for non-resident entities to establish a representative office within the Philippines. Utilizing qualitative method through documentary analysis, this study compares the Philippine appro

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!