scholarly journals Presenting The Model of Tax Compliance: The Role of Social-Psychological Factors

2019 ◽  
Vol 14 (2) ◽  
pp. 139-160
Author(s):  
Seyyed Yaser Ebrahimian Jolodar ◽  
◽  
Masoud Ahmadi ◽  
Niloofar Imankhan ◽  
◽  
...  
Keyword(s):  
Psychological Factors ◽  
Positive Impact ◽  
Tax Compliance ◽  
Value Added ◽  
Sampling Technique ◽  
Affecting Factors ◽  
Statistical Population ◽  
Tax Morale ◽  
Factors Affecting ◽  
Tax Fairness

Today, the concept of tax compliance has become a common phenomenon in most countries and attracted the attention of a large number of researchers in order to identify the affecting factors on it. In this regard, the purpose of this research is to exploration the main internal and psychological factors affecting on tax compliance and in return try to present the tax compliance model. The statistical population of this study included 2900 legal persons of Sari tax administration in Iran who shall be liable to Value-Added Tax (VAT). The sampling technique in this study was stratified random sampling and the sample size comprises of 550 legal persons. The findings revealed a significant and positive impact of tax fairness, taxpayers' attitude, trust in authorities and tax morale on tax compliance. Furthermore, the results of the study showed that tax compliance is largely determined by tax morale. Moreover, the results suggest that tax authorities should take more concentration on tax fairness for creating favorable attitude in taxpayers, enhancing trust in authorities and improvement of morale obligation. Keywords: tax compliance, taxpayers’ attitude, tax fairness, tax morale

scholarly journals An Analysis of Factors Affecting Staffs Knowledge Sharing In the Central Library of the University of Isfahan Using the Extension of Theory of Reasoned Action

2012 ◽  
Vol 2 (1) ◽  
pp. 158 ◽  
Author(s):  
Sayyad Mohsen Allameh ◽  
Ahmad Abedini ◽  
Javad Khazaei Pool ◽  
Ali Kazemi
Keyword(s):  
Knowledge Sharing ◽  
Theory Of Reasoned Action ◽  
Success Factors ◽  
Reasoned Action ◽  
Positive Impact ◽  
Structural Equations ◽  
Statistical Population ◽  
Factors Affecting ◽  
Structural Equations Model ◽  
The University

The vital importance of knowledge management, in today’s complicated and changing environment as a source for strategic reconstruction of an organization cannot be denied. Furthermore, the effective sharing of knowledge is one of the most important success factors in an organization. This study aims at predicting the staff’s sharing of knowledge in the central library of the University of Isfahan. The conceptual framework for this study is consisted of the completed model of Theory of Reasoned Action. The statistical population of the current study contains the staffs of central library in university of Isfahan out of which 160 participants were studied by the census method. For the validity evaluation of the model, the structural equations model was applied and based on the results of path analysis relationship between research variables it was confirmed. The research results show that the expected organizational reward, reciprocal benefits, self-efficacy of knowledge, and enjoyment in helping others affect attitude and intention for the sharing of knowledge. The research findings indicate the positive impact of subjective norms on knowledge sharing intentions.

scholarly journals KEPATUHAN WAJIB PAJAK MEMEDIASI DETERMINAN PENERIMAAN PAJAK PENGHASILAN

2017 ◽  
Vol 21 (2) ◽  
pp. 318
Author(s):  
Rachmawati Meita Oktaviani ◽  
Pancawati Hardiningsih ◽  
Ceacilia Srimindari
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Survey Method ◽  
Tax Revenue ◽  
Factors Affecting ◽  
Independent Variables ◽  
Tax Revenues ◽  
The Relationship ◽  
Income Tax Revenue

This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the taxpayer. While this research is tied in income tax revenues and intervening variable is tax compliance.This study used purpose sampling technique and survey method with questionnaires in collecting data. Respondent were sampled in this study is an individual taxpayer who performs is 120 respondent in Semarang. Research data analysis using multiple analysis with the path analysis.The results showed that the variable tax penalties and service tax authorities an effect on tax compliance, awareness taxpayer has no effect on tax compliance, tax penalties, awareness of taxpayers and taxpayer compliance effect on income tax revenue, the service tax authorities had no effect on tax revenue income. Tax compliance successfully mediate the relationship between the variables of service tax authorities against income tax revenue. Tax compliance  not successfully mediate the relationship between the tax penalties and awareness taxpayer against income tax revenue.

scholarly journals FISCAL DYSFUNCTION OF VAT ELECTRONIC INVOICING IN UKRAINE

2019 ◽  
pp. 23-36
Author(s):  
Nataliya SYNYUTKA ◽  
Kateryna KRYSOVATA
Keyword(s):  
Agricultural Sector ◽  
Positive Impact ◽  
Tax Compliance ◽  
Value Added ◽  
Tax Collection ◽  
Scientific Methods ◽  
Goods And Services ◽  
Fiscal Efficiency ◽  
Tax Benefits ◽  
The Impact

Introduction. During 2014–2017 VAT electronic invoicing was adopted in Ukraine, which allows for the automatic exchange of tax data between taxpayers and tax authorities. It was estimated the positive impact of e-invoicing reform on gross sales and purchases, tax liabilities across all firms, tax compliance etc. Purpose. The purpose of the article is to study the impact of VAT e-invoicing on a fiscal efficiency of the tax. Methodological approaches to understand the essence and nature of the taxation of spending under the conditions of an innovative digital trend in society can be used to implement a fair fiscal policy in Ukraine. Methods. The author used scientific methods such as abstraction, deduction, comparison, analysis, systematization and others. It was used statistical data, data of tax authorities, data of the State Treasury Service of Ukraine. Results. It was established that e-invoicing in Ukraine increases VAT refund and improves its mechanism firstly. On the other hand, digital technologies positive effect on tax collection for imported goods and services in Ukraine. Despite that, the fiscal efficiency of VAT hasn`t increased. Conclusions. The lack of a positive impact of e- reform on value added tax collection in Ukraine was revealed. The main factors causing fiscal VAT dysfunction in Ukraine are: a significant shadow economy, the sale of goods and services to end-users using a simplified tax system, tax benefits for the rapidly growing agricultural sector, non-taxation of electronic goods and services. Digital tools, e-invoicing system should be supplemented by other reforms to improve revenue mobilization, enhance compliance.

scholarly journals Analisis Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas terhadap Market Value Added (MVA)

2012 ◽  
Vol 3 (1) ◽  
pp. 199
Author(s):  
Marsya Aisyana ◽  
Yen Sun
Keyword(s):  
Positive Impact ◽  
Value Added ◽  
Market Value ◽  
Sampling Technique ◽  
Debt Ratio ◽  
Return On Equity ◽  
Insignificant Effect ◽  
Equity Ratio ◽  
Market Value Added ◽  
Acid Test

This study aims for analyzing the influence of liquidity, solvability and profitability to market value added. There are 22 companies of LQ 45 used as samples during the period of 2007-2009. Sampling technique used in this study is purposive sampling. Furthermore, the statistical test used in the data analysis and hypothesis testing is multiple linear regressions. The independent variable consists of 6 variables; acid-test ratio, debt ratio, debt to equity ratio, times interest earned (TIE), return on asset (ROA) dan return on equity (ROE). While the dependent variable used is market value added (MVA). The result shows that only return on asset (ROA) has a significant and positive impact to market value added (MVA). Whereas, the acid-test ratio and debt ratio has a positive and insignificant effect, the debt to equity ratio, times interest earned (TIE), and return on equity (ROE) has a negative and insignificant effect to market value added (MVA).

scholarly journals Profitability Analysis of Ginger Value Addition in Abia State, Nigeria

2020 ◽  
Vol 2 (2) ◽  
pp. 50-54
Author(s):  
Ndubuisi Chigozirim Onwusiribe ◽  
Chimarauche Peace Amanze ◽  
Chinwendu Oriaku
Keyword(s):  
Value Added ◽  
Sampling Technique ◽  
Value Addition ◽  
Factors Affecting ◽  
Profitability Analysis ◽  
Specific Factors ◽  
Cost Implications ◽  
The Cost ◽  
Structured Questionnaire ◽  
Value Added Products

This study analyzed the profitability of ginger value addition in Abia State, Nigeria. This study identified the ginger value-added products common in the area, the cost implications of the value addition process, and the socio-economic and farm-specific factors affecting ginger value addition. A stratified random sampling technique was used to select 60 (sixty) respondents and a well-structured questionnaire was used to collect the necessary data. The results revealed that the value ginger products were dried ginger, salted ginger, ginger flakes, ginger oil, and ginger paste. The factors affecting the profitability of ginger value addition from the linear regression model shows that education, income, capital, and collateral were significant. It is, therefore, recommended that youth and entrepreneurs should invest in ginger value addition as it is profitable and it is a sure way to economic empowerment and fight against hunger. 

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK REKLAME PADA DINAS PELAYANAN PAJAK DAERAH PROVINSI DKI JAKARTA

2019 ◽  
Vol 12 (2) ◽  
pp. 83
Author(s):  
Dwi Ratnaningsih ◽  
Waluyo Waluyo
Keyword(s):  
Tax Compliance ◽  
Sampling Technique ◽  
Survey Method ◽  
Tax Base ◽  
Negative Effect ◽  
The One ◽  
And Control ◽  
The Relationship ◽  
Tax Fairness

<p class="Style1">Tax compliance is an important aspect to achieve maximum tax revenue target. This study aims to determine the relationship among variables Knowledge Taxpayer, Rates &amp; Tax Base, Complexity of The Rules, Tax Fairness, Administration and Advertisement Tax Procedures , Quality of Tax Officer, Penalties, Inspection And Control of The Billboard with the compliance of advertisement tax to the Local Tax Department of DKI Jakarta. This research was conducted by questionnaire survey method. The population in this study is advertisement tax payer, the one who serving advertisement in Jakarta. The sampling technique is purposive sampling random sampling, which in this case is limited to a specific subject that can provide the desired information. A total of 100 samples was selected based on the selection of this sample. The data was processed by multiple regression method. The results of this study show that the variable Taxpayers Knowledge, Tax fairness, Sanctions and Investigation and Control Billboard positive effect on advertisement tax compliance on the Local Tax Department of DKI Jakarta. Rates and Tax Base, as well as the complexity of the Regulation have a negative effect on the advertisement tax compliance. While the service factors that Administration and Procedures and Officer quality does not affect the advertisement tax.</p>

scholarly journals The Factors Affecting Customer Behavior of Choosing Products in Mandiri Shariah Banks in Pariaman City

2019 ◽  
Vol 13 (3) ◽  
pp. 1985-1988
Author(s):  
Yulina Eliza ◽  
Safardi Safardi ◽  
Mayank Trianindi Untari ◽  
Syaiful Amri
Keyword(s):  
Hypothesis Testing ◽  
Sample Size ◽  
Psychological Factors ◽  
Sampling Technique ◽  
Positive Influence ◽  
Customer Behavior ◽  
T Test ◽  
Personal Factors ◽  
Factors Affecting

This study aims to determine the factors that influence customer behavior in choosing products at Bank Syariah Mandiri in Kota Pariaman, which is limited to cultural, social, personal and psychological factors. The population in this study is customers of Bank Syariah Mandiri Kota Pariaman with a sample size required in the analysis of 50 people, where the sampling technique used was accidental sampling. Hypothesis testing, performed t test, f, and r. The results showed cultural and personal factors had a positive influence on customer behavior in choosing products at Bank Syariah Mandiri in Pariaman City, while social and psychological factors did not have an influence on customer behavior in choosing products at Bank Syariah Mandiri in Pariaman City.

Factors affecting electronic invoice adoption and tax compliance process efficiency

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yulan Qi ◽  
Anna Che Azmi
Keyword(s):  
Positive Impact ◽  
Tax Compliance ◽  
Positive Influence ◽  
Mediating Effect ◽  
Process Efficiency ◽  
Future Research ◽  
Least Squares Regression ◽  
Content Type ◽  
Factors Affecting ◽  
The Impact

Purpose The purpose of this study is to examine the factors that affect the adoption of electronic invoices and in turn the impact of these factors on the tax compliance process efficiency of companies. Design/methodology/approach A questionnaire survey was distributed to 276 users who adopted electronic invoicing. Partial least squares regression was used to analyze the collected data. Findings This study found that perceived benefits and trust in e-government had a positive influence on the adoption of electronic invoices. At the same time, the adoption of electronic invoice was found to have a positive impact on the overall efficiency of the tax compliance process. Moreover, the factors affecting adoption of electronic invoices can have a mediating effect on that adoption and tax compliance process efficiency. Research limitations/implications This study only explored these influencing factors on companies that have adopted electronic invoicing. Future research should distinguish between adopters and non-adopters. Practical implications The results of this study can guide tax authorities and other electronic invoice suppliers when promoting the adoption of electronic invoicing. Social implications This research can provide guidance to tax authorities to improve their own electronic invoice system by creating a workforce that have the skills to strengthen citizen’s trust in the electronic invoice system. Originality/value This study contributes to the electronic adoption literature by examining those factors that impact tax compliance processes efficiency.

scholarly journals Analisis Pemahaman Pajak dan Keadilan Pajak Terhadap Kepatuhan Wajib Pajak Usaha Mikro dan Kecil di Kota Palembang

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 540
Author(s):  
Rizki Fitri Amalia
Keyword(s):  
Regression Analysis ◽  
Attribution Theory ◽  
Small Businesses ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Small Enterprises ◽  
Analysis Technique ◽  
Micro And Small Enterprises ◽  
The City ◽  
Tax Fairness

This study aims to determine whether the variable tax fairness and understanding of taxes can affect the taxpayer compliance of Micro and Small Enterprises in the city of Palembang. The theory used in this research is attribution theory. The population in this study were all Micro and Small Enterprises in the city of Palembang. The sampling technique uses purposive sampling. The data analysis technique used is multiple regression analysis used to determine the effect of tax fairness variables and understanding of taxes on tax compliance of Micro and Small Businesses in Palembang. The results obtained indicate that the tax fairness variable does not affect the taxpayer compliance of Micro and Small Enterprises in fulfilling the obligations of their tax, while understanding of taxes affects the taxpayer compliance of Micro and Small Enterprises in fulfilling the obligations of their tax

scholarly journals PENGARUH REINVENTING POLICY, SIKAP RASIONAL, DAN KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Irene Catrine Purba ◽  
Ventje Ilat ◽  
Hendrik Gamaliel
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Survey Research ◽  
Research Method ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Research Tool ◽  
Is Research ◽  
Negative Effect ◽  
Tax Fairness

Taxpayer compliance is an attitude of obedience in carrying out the provisions and regulations required taxation and must be done by taxpayer. Taxpayer compliance may be influenced by the reinventing policy, rational attitude, and tax fairness. The population in this research individual taxpayer in KPP Pratama Manado. The sample in this research is 50 respondents with using incidental sampling technique. This research method is a type of a survey research, is research conducted by using a questionnaire as a research tool. The analyzes technique used is multiple linear regression and by using software SPSS. The results show the reinventing policy (X₁) have a negative effect on the taxpayer compliance. Rational attitude (X₂) have an effect on the taxpayer compliance (Y). Tax fairness (X₃) has no effect on the taxpayer compliance (Y).Keywords: reinventing policy, rational attitude, tax fairness, tax compliance

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