Data mining, fuzzy AHP and TOPSIS for optimizing taxpayer supervision
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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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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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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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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