In this paper we model taxpayer participation in an unanticipated tax amnesty which can be entered by paying a fixed amount. Taxpayers are characterized by a Constant Relative Risk Aversion (CRRA) utility function and differ in relative risk aversion coefficient and in income. With minor changes the same model also describes a FATOTA (Fixed Amount of Taxes or Tax Audit) system. Our results show...

The global issue in the implementation of Self-Assessment System (STS) is to achieve a satisfactory voluntary tax compliance rate. This motivates this study investigate factors that influence among individual taxpayers Malaysia. Specifically, examines effects knowledge, gender, age, norms, values and attitudes, complexity system, fairness, rates peer on compliance. data gathered from randomly s...

This study aims to see the effect of tax socialization obtained by employees on employee compliance at Estomihi Hospital Medan using knowledge as an intervening variable. research is field research, and design explanatory 60 respondents sample. The results this indicate that better provided taxpayers will have impact increasing taxpayers; taxation taxpayer in carrying out their obligations; Tax...

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This study aims to determine the effect of (1) Taxation Understanding on Compliance Personal MSME Taxpayers, (2) Taxpayers Perception Regarding Application Amendment PP No.46 2013 become No.23 2018 (3) Tax Sanctions, (4) about Implementation and (5) Sanctions in Pekanbaru. The data was analyzed using Structural Equation Model (SEM). results this indicate taxation understanding taxpayer percepti...

Abstract The main purpose of this paper is to investigate factors that influence taxpayers engage in tax evasion. researcher used descriptive and explanatory research design followed a quantitative approach. To undertake study, primary secondary data has been utilized. From the target population 4979, by using stratified simple random sampling technique, 370 respondents were selected. verify qu...