the objective of the present study is to identify similarity and dissimilarity in the perception of the taxpayers regarding the returns and assessment aspects under vat in assam and to locate the issues of similarity and differences in the perception. the study is based on the primary data collected from the taxpayers of tinsukia town of assam by the means of questionnaire. it is found that the...

This research examined the effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention, moderated by e-Filing. used a quantitative approach which involved Structural Equation Model (SEM). Large taxpayers are generally in form agencies individuals, so population this study comprised companies that Directorate General Taxation Taxpayers Jakarta, Service Offices 1 2, totaling 52...

Malaysia is one of the Islamic countries that integrate zakat in tax system; Muslim individual taxpayers can minimize payment by claiming paid as a rebate which deducted from amount total income tax. Although has been applied system more than 20 years, there lacking research on its effectiveness to increase and compliance. This study step forward for integration research. The objective this exa...

abstract: taxpayers right have to enumerate most important part of taxion law as for power and particular authority tax organization.today this subject lionze because notation of citizen right in the taxion system of development country and they use variouse methods for it’s nomination and performance in the their taxion law. in this reaserch is tried to survey basics taxpayers rights like:righ...

The issue of tax compliance has been dealt with in the literature almost exclusively by studying the behavior of taxpayers. But important insights on tax compliance can be gained by looking at how the tax authority deals with the taxpayers. Taxpayers’ willingness to pay their taxes, or tax morale, is supported, or even raised, when the tax officials treat them with respect. In contrast, when th...

The objective of the present study is to identify similarity and dissimilarity in the perception of the taxpayers regarding the returns and assessment aspects under VAT in Assam and to locate the issues of similarity and differences in the perception. The study is based on the primary data collected from the taxpayers of Tinsukia town of Assam by the means of questionnaire. It is found that the...

Lots of works have been devoted to the modelling tax control. In classic game-theoretic formulation, subject study is interaction between authority and taxpayers. However, along with such attitude problem, some allow us auxiliary problems related collection Two these issues are worth mentioning. The first dissemination information about future audits among taxable population. second gathering a...

Purpose: This research aimed to analyze the factors that most taxpayers consider when complying, using variables of Theory Planned Behavior, which include attitude, subjective norms, and behavior control. Additionally, it explored use demographic psychographic as intervening in compliance behavior. Theoretical framework: employs Behavior (TPB) investigate Motor Vehicle Taxpayers, by analyzing t...

Implementation of a pre-filled return system is crucial in an effort to reduce tax compliance costs. The system no longer requires taxpayers to fill in their tax return form. This paper is aimed at examining the level of awareness of Malaysian taxpayers towards the system and the factors that affect the taxpayers‘ perceptions towards the system. Questionnaire surveys were used to gather informa...