The purpose of this study is to examine the effect tax fairness, system, discrimination, technology and information taxation on taxpayer perception about ethics evasion. data used in wereprimary data. primarydata were obtained from questionnaires distributed individual taxpayers Bengkulu City. number that 110, but only 108 could be proceed.The analyzed by using multiple linear regression analys...

In this paper, we present findings from the first ever study, to our knowledge, focus in detail on public attitudes an annual wealth tax. We start with a brief review of relevant recent studies before outlining mixed methods used, which involved nationally representative survey 2,243 members general and four groups conducted during summer 2020. The study aimed measure, explore explain overall l...

Over the last decade, Indonesian Tax Authority, DGT (Directorate General of Taxes) has introduced digital transformations on tax administration as a part Reform in Indonesia. These practices were done to improve taxpayer trust and compliance. The objective this study is look into relationship between administrations’ transformation trust, well taxpayers’ compliance decisions. We emphasized perc...

The reason why people pay taxes is still questionable in various tax compliance literatures. Tax morale believed to be one of the factors that motivate taxes. This study aims analyze determinants influencing level compliance. Using a questionnaire survey and multivariate test procedure, this shows can increased by decreasing corruption, improving efficiency government spending, increasing fairn...

In October 2021, the Inclusive Framework of Organization for Economic Co-operation and Development (OECD) adopted a new international tax deal, which has been hailed as major step towards fair effective global corporate system. this article, we question verdict. We analyse deal on basis three complementary fairness principles: preventing free riding by multinational corporations (MNCs), respect...