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Contoh jurnal akuntansi pajak
Contoh jurnal akuntansi pajak














Journal of Economic Psychology, 40, 200–219. Compliance Costs Caused by Agency Action? Empirical Evidence and Implications for Tax Compliance. Tax Compliance and Psychic Costs: Behavioral Experimental Evidence Using a Physiological Marker. ĭulleck, U., Fooken, J., Newton, C., & Ristl, A. The International Spectator, 51(4), 40-50. Fixing Financial Plumbing: Tax, Leaks and Base Erosion and Profit Shifting in Europe. Journal of Economic Psychology, 31(1), 80–91. Trust in Authorities as a Boundary Condition to Procedural Fairness Effects on Tax Compliance. International Journal of Law and Management, 55(4), 273-294. SMEs and the Business Reality of Estonia's Tax Regulation Environment. Journal of Financial Economics, 117, 122-138. Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States. Journal of International Development, 30(6), 992–1005.ĭeBacker, J. (2018) The Extent and Determinants of Tax Gap in the Informal Sector: Evidence from Ghana. An Examination of the Political Salience of Corporate Tax Avoidance: A Case Study of the Tax Justice Network. Journal of Behavioral and Experimental Economics, 70, 10-22. The Effects of Mass Media Campaigns on Individual Attitudes towards Tax Compliance Quasi-Experimental Evidence from Survey Data in Pakistan. Journal of Public Budgeting, Accounting & Financial Management, 29(4), 464-497. Enhanced Enforcement Outcomes through a Responsive Regulation Approach to Sales Tax Enforcement. Journal of Accounting and Taxation, 1(2), 034–040. A Critical Review of Fischer Tax Compliance Model : A Research Synthesis. International Accounting, Auditing & Taxation, 9(2), 83–103. An Expanded Model of Taxpayer Compliance : Empirical Evidence from the United States and Hong Kong. Journal of Economic Behavior and Organization, 116, 65–82. Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment. Tax Loss Carrybacks: Investment Stimulus versus Misallocation. Journal of Economic Psychology, 31(1), 64-79.

#CONTOH JURNAL AKUNTANSI PAJAK HOW TO#

Trusting and Trustworthiness: What are They, How to Measure Them, and What Affects Them. International Review of Law and Economics, 46, 78–85. The Impact of Social Pressure on Tax Compliance: A Field Experiment. Accounting, Organizations and Society, 75, 17-39. The Legitimation of Corporate Tax Minimization.

contoh jurnal akuntansi pajak

Īnesa, M., Gillespie, N., Spee, P., & Sadiq, K. International Journal of Law and Management, 59(6), 1315-1330. Socio-demographics of Tax Stamp Compliance in Upper Denkyira East Municipal and Upper Denkyira West District in Ghana. Who Participates in Tax Avoidance? Evidence from Swedish Microdata. Do Ethics Matter? Tax Compliance and Morality. Getting the Word Out: Enforcement Information Dissemination and Compliance Behavior. Journal of Economic Psychology, 31, 577–586. Taxpayer Information Assistance Services and Tax Compliance Behavior. Īlm, J., Cherry, T., Jones, M., & Mckee, M. International Journal of Public Administration, 37(7), 389-396. Trust and Tax Compliance Among Malaysian Working Youth. International Research Journal of Finance and Economic, 78, 121-136.Īli, A., & Ahmad, N. Determinants of Tax Compliance Behaviour: A Proposed Model for Nigeria. Qualitative Interpretive Meta-Synthesis in Social Work Research: Uncharted Territory. Referring to the approach, the tax accounting system developed is a strict procedure (to capture economic tax compliance factors), responsive (to capture psychological and sociological tax compliance factors), and integration (combining economic and psychological approaches).Īguirre, R.

contoh jurnal akuntansi pajak

This research found that tax compliance is caused by several dominant approaches, namely economics, psychology, sociology, trust, and legitimacy. The method used is a meta-analysis of a number of journals. This study aims to present an approach that can be considered in designing a tax accounting system to improve tax compliance. Merujuk pada pendekatan tersebut, sistem akuntansi perpajakan yang dikembangkan adalah prosedur otoritarian (untuk menjaring faktor kepatuhan pajak ekonomi), responsif (untuk menjaring faktor kepatuhan pajak psikologi dan sosiologi), dan integrasi (menggabungkan pendekatan ekonomi dan psikologi).Ībstract: Synthesis of Tax Accounting Systems.

contoh jurnal akuntansi pajak

Penelitian ini menemukan bahwa kepatuhan pajak disebabkan oleh beberapa pendekatan dominan, yaitu ekonomi, psikologi, sosiologi, trust, dan legitimasi. Metode yang digunakan adalah metaanalisis terhadap sejumah jurnal. Penelitian ini bertujuan menyajikan pendekatan yang dapat dipertimbangkan dalam mendesain sistem akuntansi perpajakan untuk meningkatkan kepatuhan pajak. Abstrak: Sintesis Sistem Akuntansi Perpajakan.














Contoh jurnal akuntansi pajak