Managing taxpayer compliance: Reflections on the drivers of willingness to pay taxes in times of crisis

I Khozen, MS Setyowati - Cogent Business & Management, 2023 - Taylor & Francis
Throughout the COVID-19 pandemic, the Indonesian government has taken proactive
measures to meet the needs of COVID-19 survivors by allocating substantial funds, primarily …

The importance of perceived fairness regarding tax burden in compliance behavior: a qualitative study using the Delphi method in Morocco

R Belahouaoui, EH Attak - Journal of Financial Reporting and …, 2023 - emerald.com
Purpose This study aims to understand the interaction between tax fairness perceptions,
equitable tax burden distribution and tax compliance within Morocco's unique socio …

Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior–a systematic literature review using textometry (2016–2023)

R Belahouaoui, EH Attak - Accounting Research Journal, 2024 - emerald.com
Purpose This paper aims to analyze the impact of tax digitalization, focusing on artificial
intelligence (AI), machine learning and blockchain technologies, on enhancing tax …

What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia

PB Saptono, I Khozen - International Journal of Sociology and Social …, 2023 - emerald.com
Purpose Even as governments worldwide take extraordinary measures and spend
unprecedented amounts of their state budgets to combat COVID-19, tax compliance remains …

Factors affecting the acceptance of online tax filing and payment system by micro small medium enterprises in Vietnam

TQ Nguyen, TAN Pham, AP Hoang… - Journal of Asian Public …, 2023 - Taylor & Francis
The adoption of the online tax filing and payment system by enterprises offer several
benefits such as less transaction costs, efficient public management, avoiding human errors …

[PDF][PDF] Exploratory Analysis of the E-government E-skills of Serbian Citizens and Their Ability to Use Egovernment Services with Special Emphasis on the Regional …

M Opačić, V Pantović, D Vidojević… - Lex Localis: Journal of …, 2023 - researchgate.net
The topic of the e-government e-skills of Serbian citizens has been largely unexplored.
Thus, the study aims to explore the citizens' current level of e-government e-skills …

How Tax Knowledge Mediates Business Performance?

Y Mangoting, M Leoni, C Natalia - JDM (Jurnal Dinamika …, 2024 - journal.unnes.ac.id
This study aimed to determine the influence of tax awareness on business performance and
to examine the effect of tax knowledge as a mediating variable. The research adopted a …

[图书][B] Kepatuhan Pajak dan e-Perpajakan

SE Hikmah, AT Ratnawati, MS SE - 2024 - books.google.com
Pajak di kalangan Usaha Mikro, Kecil, dan Menengah (UMKM) saat ini menjadi perhatian
pemerintah, sebagai salah satu kontrubutor penting pendapatan negara. Kepatuhan pajak …

Optimizing tax administration: A comprehensive analysis of the effect of e-filing tax system on taxpayers' compliance burden in Tanzania

RJ MILAMO, MJ MAGOBE - … Journal of Human Theory and Praxis, 2024 - gnosijournal.com
Employing partial least squares structural equation modeling (PLS-SEM), the study
examines the effects of tax system quality factors on corporate taxpayers' usage of the e …

Application of TOPSIS Algorithm in Tax Online Filing System

J Mao - 2023 3rd International Conference on Smart …, 2023 - ieeexplore.ieee.org
The role of online declaration in effectively improving the service quality of tax authorities is
very important, but there is a mismatch in the search business scope. Web browsing …