Today, the concept of tax compliance has become a common phenomenon in the most countries and identifying the factors which affecting on it, specially internal and psychological factors instead of economic factors, attracted the attention of a large number of researchers in all over the world. So, the purpose of this study is to present a model of tax compliance with the realization approach of...

The existence of a private cost borne by audited taxpayers affects the tax enforcement policy. This is so because tax auditors will face now two sources of uncertainty, namely, the typical one associated with taxpayers’ income and that associated with the taxpayers’ idiosyncratic attitude towards tax compliance. Moreover, the inspection policy can be exposed to some randomness from the taxpayer...

Results: We find that: (1) The two tax incentives are generally not popular. SOEs are the main beneficiaries, while regional characteristics have no impact on taxpayers’ attitude to ITC or TID. The mechanism behind may be that the incentives hurt interests of firms and local governments. (2) Their effects on taxpayers’ activities including capital, employment, and production are not remarkable,...

This research examined the effect of religiosity and attitude on tax compliant intention, moderated by The utilization e-Filing. was analytical with a quantitative approach. Data analysis used measurement model Structural Equation Model (SEM) WarpPLS approach because moderating variables where is very well in like this. tools use 6.0 Software. Large taxpayers are generally form agencies individ...

The Impact of Tax Knowledge and Budget Spending Influence on Tax Compliance We investigate the impact of trust in authorities on tax compliance within a controlled laboratory setting. Embedded in two hypothetical tax systems with high and low power of authorities respectively, we gradually increase trust in authorities in form of tax knowledge about public expenditures and by allowing taxpayers...

The aim of this study is to investigate the perception of taxpayers towards the implementation of good and services tax (GST) in Malaysia. Theory of reasoned action proposed by Fishbein and Ajzen (1975) was used as the underlying theory for the study. One hundred and three respondents in Kedah and Perlis participated in the study. Multiple regressions were employed to examine the relationship b...

This study aims to determine the impact of attitude taxpayers, taxpayers’ knowledge, awareness, and tax socialization on compliance Micro, Small, Medium-sized Enterprises (MSMEs) in Palembang, Indonesia during Covid-19 Pandemic. A quantitative research method is used with a deductive approach. primary data by distributing questionnaires MSMEs Indonesia. The sample size was 396 respondents total...