Indonesia's scant tax ratio underscores a grave issue of tax evasion. Past studies have
scrutinized tax evasion through distinct lenses, yet this fragmented approach is beset with …

Tax compliance and avoidance are critical issues for governments and businesses
worldwide, especially as businesses often use legal methods to minimize taxes, which can …

Taxes play a very important role in financing various public needs. Enhancing tax
compliance is crucial to increasing tax revenues. This study aims to investigate the impact of …

Government expenditure is crucial to the macroeconomic income determination model and
taxes constitute a major source of revenue for the government. However, low tax compliance …

Fiscal policy stands as a crucial pillar of economic development through its economic
financing function. The regulatory effects of fiscality have been shown to reduce the ripple …

Research aims: This research aims to scrutinize the influence of factors impacting voluntary
tax compliance and enforced tax compliance using the variables of power of authorities and …

Research aims: This research examined the effect of hotel and accommodation performance
during peak seasons on tax compliance, especially tourism seasonality-based financial …

Abstract Latar Belakang: Sumber utama yang digunakan pemerintah Indonesia untuk
membiayai program pembangunan nasional salah diperoleh dari sektor pajak. Berdasarkan …

Purpose: Value-added tax compliance has remained a challenge, especially when it comes
to SMEs operating in Kenya. The high level of informality of this sector provides an incentive …

A pesquisa tem como objetivo: O objetivo principal desta pesquisa é examinar
minuciosamente os fatores que influenciam as percepções, os comportamentos de …