This research aimed to get empirical evidence about the influence of awareness, moral
obligation, access tax, quality of service, and tax penalties on taxpayer compliance in paying …

Tax avoidance is the hottest issue in the last five years. It is reinforced with the Tax Amnesty
Program by the Directorate General of Taxation (DJP), which began in June 2016 …

Improving tax revenues remains a significant challenge for many countries, especially in
growing the economy after the COVID-19 pandemic. A substantial contribution to increasing …

Tax is one of the sources of state revenue and the spearhead of the state budget. The
government seeks to improve tax compliance decisions by implementing tax sanctions and …

Penelitian ini bertujuan untuk menguji apakah terdapat Pengaruh Pengetahuan
Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan, dan …

This study examines the effect of tax incentive-based economic policies and modern tax
administration systems through e-registration, e-filing, and e-billing on Micro, Small, and …

The objective of this study is to assess the impact of tax knowledge and tax penalties on the
compliance of individual taxpayers, with service quality acting as a moderating variable, at …

This study aims to examine the determinants of motor vehicle taxpayer compliance. The
method used in this research is explanatory research. The population of this study are …

The purpose of this study is to determine e-filing, e-billing, and understanding of the Internet
as a moderating variable on taxpayer compliance registered at KPP Pratama Surabaya …

Taxpayer compliance from 2015 to 2020 is still below the target. This reflects taxpayer non-
compliance. Several factors, such as tax awareness, tax rate, and tax sanctions, can …