In recent years, Malaysian government has increasingly benefited from information technology to enhance their services, known as electronic government (egovernment). However, despite considerable investment, citizens’ adoption rate is still not as expected. Tax e-filing system is one of the critical e-government services, which assists taxpayers in filing their tax returns electronically each y...

We consider the implications of ethical behaviour on the effect of a redistributive tax-transfer system. In choosing their labour supplies, individuals take into account whether their tax liabilities correspond to what they view as ethically acceptable. If tax liabilities are viewed as ethically acceptable, a taxpayer behaves ethically, does not distort her behaviour, and chooses to work as if ...

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...

This study aims to determine the impact of attitude taxpayers, taxpayers’ knowledge, awareness, and tax socialization on compliance Micro, Small, Medium-sized Enterprises (MSMEs) in Palembang, Indonesia during Covid-19 Pandemic. A quantitative research method is used with a deductive approach. primary data by distributing questionnaires MSMEs Indonesia. The sample size was 396 respondents total...

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...

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...