Tax compliance is a major contemporary debate surrounding corporate taxation in the
business world. The tax avoidance issue, which remains an ethical problem for companies …

Quo Vadis Kepatuhan Pajak? Penelitian ini bertujuan untuk mengidentifikasi, menilai, dan
memberikan interpretasi hasil penelitian kualitatif tentang kepatuhan pajak. Metode yang …

Peran OECD dalam Meminimalkan Upaya Tax Aggressiveness pada Perusahaan
Multinationality. Penelitian ini bertujuan membuktikan pengaruh transaksi multinationality …

This study aims at finding out the use of e-billing method in increasing the effectiveness of
the realization of tax payable as stated in the the Tax Service Office of Makassar Utara. The …

In an era of Market Triumphalism, this book follows the quest to address a myriad of
prominent socio-economic pathologies in Western democracies–such as skyrocketing …

This paper examines the determinants of inter vivos (lifetime) transfers of ownership in
German family firms between 2000 and 2013. Survey evidence indicates that owners of …

In a representative survey, German citizens are asked whether inherited wealth beyond a
certain amount should be taxed. Almost 60 percent state that it should not be taxed. Building …

We provide a comprehensive empirical study on the factors that drive citizens' policy
preferences regarding inheritance taxation. It builds on a representative survey among more …

The systematic literature review analyses and synthesizes research conducted regarding
personal income tax planning within the time period of 2012 to 2022, 30 articles were …

This research aimed to examine the effect of perceived tax fairness, moral of taxpayer, and
tax knowledge on the compliance of corporate income tax law. A questionnaire survey …