Search Results - "Taxpayer"
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Special taxpayers and incentive schemes
Published 2014“…The tax law contains special rules for taxing certain kinds of taxpayers due to their particular characteristics or status. …”
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The tax morale of individual taxpayers in Indonesia
Published 2017“…This research investigates the tax morale of individual taxpayers in Indonesia, employing a mixed methodology approach, utilising survey and interviews as the methods in obtaining the data. …”
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Tax literacy among individual taxpayers
Published 2011“…This paper reports on a survey of tax literacy level of 200 individual taxpayers. Using the Eriksen and Fallen (1996) model of knowledge index to measure the taxpayers’ tax knowledge, the study finds that gender, use of e-filing and ethnicity are factors significantly related to tax literacy.…”
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Tax Illiteracy among Taxpayers in Malaysia
Published 1998“…The extent of taxpayer knowledge can have a major impact on the degree of compliance with taxation rules and regulation. …”
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Blockchain to the Rescue: Improving Taxpayer Engagement with Blockchain
Published 2022“…To overcome these challenges, this article proposes a blockchain solution that increases taxpayer engagement with the tax and superannuation system. …”
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The compliance costs of large corporate taxpayers in Indonesia
Published 2014“…This thesis discusses the results of the first research undertaken to investigate the tax compliance costs of large corporate taxpayers in Indonesia. Using mail survey, the research shows that the costs are significant (i.e. …”
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Corporate taxpayers’ audit experience: Moving forward
Published 2013“…Results suggest that corporate taxpayers had moderate attitudes towards their tax audit experience and perceived that tax auditors had a pre-conceived idea that taxpayers were non-compliant. …”
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Taxpayers compliance behaviour: economic factors approach
Published 2013“…These determinants are expected to affect tax compliance behaviour in other countries that have similar taxpayer backgrounds, cultures,economic environments and policies. …”
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Factors influencing the individual taxpayers' voluntary compliance
Published 2023“…The study data is gathered from a randomly selected of 101 Kuala Lumpur individual taxpayers. The results of multiple regression analysis show that only (1) gender and (2) norms, values and individual attitudes have a positive relationship with voluntary tax compliance. …”
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Why do taxpayers comply: Evidence from Indonesia
Published 2016“…This paper aims to identify the reasons used by taxpayers to become a compliant taxpayer, and whether these reasons are affected by demographic factors. …”
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The tax compliance costs of large corporate taxpayers in Indonesia
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Understanding tax morale and its effect on individual taxpayer compliance
Published 2011“…Understanding individual taxpayer compliance behaviour continues to be a complex and challenging area for researchers and tax administrators alike. …”
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Are the taxpayers' rights adequately protected in Malaysia? / Kok Fie See
Published 2011“…The appeal procedures do not preserve the rights of the taxpayers pending the determination of the appeals by the SCIT or the High Court. …”
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Determinants of tax compliance behaviour among individual taxpayers in Malaysia
Published 2024“…This study explores the determinants of tax compliance behaviour among individual taxpayers in Malaysia, through the lenses of the Theory of Planned Behaviour (TPB) and the Slippery Slope Framework (SSF). …”
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