Tax Socialization For Corporate Taxpayer, Is It Important?
| Autor: | null Petrus Paternus Wogo, null Agustin Fadjarenie, null Deden Tarmidi |
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| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | Jurnal Akuntansi. 27:218-241 |
| ISSN: | 2549-8800 1410-3591 |
| Popis: | 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 revenue, among others, is obtained from corporate taxpayers. This study aims to give empirical evidence regarding the effect of tax knowledge, perceptions of reduced tax rates, and perceptions of modernization of tax administration on tax compliance among corporate taxpayers. The research method in this study uses quantitative methods with a survey approach. This research intends to study 100 corporate clients from international tax professional consultants. The sampling technique uses convenience sampling. The study finds that tax knowledge, perceptions of reduced tax rates, and perceptions of modernization of tax administration significantly affect tax compliance. The results of this study implicate that tax socialization and education are critical for corporate taxpayers to boost corporate tax compliance. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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