The research aimed to examine the influence of perceptions, attitudes, and intentions in using e-Bupot Unification application with Technology Acceptance Model approach. Survey object Corporate Taxpayers registered at Jakarta Kebayoran Lama Primary Tax Service Office (KPP) by measuring constructs perceived ease use, usefulness, attitudes toward behavioral intentions, actual system a questionnai...

This paper adds to the economic-psychological research on tax compliance by experimentally testing a simple auditing rule that induces strategic uncertainty among taxpayers. Under this rule, termed the bounded rule, taxpayers are informed of the maximum number of audits by a tax authority, so that the audit probability depends on the joint decisions among the taxpayers. We compare the bounded r...

This article argues that it was through their common relationship to the commercial environment formed by the city that the independent lower middle classes were able to construct a collective identity. The article examines these identities first in the context of a comparison between Rome and Milan, and then within the provincial towns of Lombardy. It suggests that the concern of the petite bo...

This research proposes a new multi-dimension trust model and develops a typology of antecedents to trust in the context of high domain complexity. Using open-ended questions, we explore what users think would create, promote or manage trust. We argue that trust affects individuals’ intention to use tax preparation software and electronic tax filing. This is an interesting research setting becau...

In this paper, we examine religiosity as one determinant of tax avoidance by corporate and individual taxpayers. Prior research suggests a relation between religiosity and risk aversion. Because aggressive tax avoidance strategies involve significant uncertainty and possible penalties and damage to reputation, we predict that higher levels of religiosity are associated with less aggressive (i.e...

Abstract - Tax revenue is often not achieved, research in Botswana states that taxpayer attitudes affect compliance, Uganda Adoption of the E-tax System can mediate effect Attitude on system. Can above be implemented Indonesia so tax target achieved? This study aims to provide evidence empirical influence between and taxpayers e-tax system compliance with application as a mediating variable. us...

The goal of the research was to see how tax enforcement and penalty affect revenue yield in southwest Nigeria. Tax are both part administrators’ programs with a view improve generation. Residents have natural desire decrease their liabilities by overstating expenses attitude taxpayers Nigeria has not been encouraging overtime. rate compliance is abysmally low. took place Ekiti, Ondo, Osun, Oyo,...