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   Articles with "taxpayer" as a keyword



Exploring the causal relationships between factors affecting taxpayer adoption of e-invoicing: application of interval neutrosophic DEMATEL

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recommendations! Published in 2025 at "Kybernetes"

DOI: 10.1108/k-07-2024-1807

Abstract: PurposeThis study aims to identify the challenges faced by taxpayers in adopting electronic invoicing for value-added tax (VAT) collection and develop a framework for addressing these challenges based on their interrelationships within a developing country.Design/methodology/approachTo… read more here.

Keywords: adoption; dematel; invoicing adoption; research ... See more keywords

Data mining, fuzzy AHP and TOPSIS for optimizing taxpayer supervision

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recommendations! Published in 2020 at "Indonesian Journal of Electrical Engineering and Computer Science"

DOI: 10.11591/ijeecs.v18.i1.pp75-87

Abstract: The achievement of accepting optimal tax need effective and efficient tax supervision can be achieved by classifying taxpayer compliance to tax regulations. Considering this issue, this paper proposes the classification of taxpayer compliance using data… read more here.

Keywords: taxpayer; supervision; data mining; ahp topsis ... See more keywords

Pengaruh Kualitas Pelayanan, Pemahaman Peraturan dan Sanksi Perpajakan Pada Kepatuhan WPOP

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recommendations! Published in 2019 at "European Journal of Anaesthesiology"

DOI: 10.24843/eja.2019.v29.i02.p02

Abstract: One way to increase government revenue from the tax sector is by increasing taxpayer compliance itself. The purpose of this study was to determine the effect of service quality, understanding of regulations and taxation sanctions… read more here.

Keywords: taxpayer; individual taxpayer; taxpayer compliance; kpp ... See more keywords

Kesadaran WP, Kualitas Pelayanan, Sanksi Pajak dan Penerapan Tapping Box pada Kepatuhan WP Restoran

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recommendations! Published in 2020 at "European Journal of Anaesthesiology"

DOI: 10.24843/eja.2020.v30.i07.p01

Abstract: This study aims to provide empirical evidence about the influence of taxpayer awareness, service quality, tax sanctions and the application of transaction recording devices (tapping boxes) to taxpayer compliance in paying restaurant taxes. This research… read more here.

Keywords: taxpayer; quality tax; service quality; tax sanctions ... See more keywords

Deterrence or conformity?—An analysis of digital economy taxpayer compliance behavior based on prospect theory

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recommendations! Published in 2022 at "Frontiers in Psychology"

DOI: 10.3389/fpsyg.2022.967715

Abstract: Taking the tax evasion of live streamers as a reference case, this article aims to establish a tax compliance prospect theory model, in which the reference point is determined by the taxpayer's perceived compliance level.… read more here.

Keywords: deterrence; effect; compliance; taxpayer ... See more keywords