QUO VADIS KEPATUHAN PAJAK?
Abstract: Quo Vadis the Tax Compliance? This study aims to identify, assess and interpret the results of qualitative research on tax compliance. The method used as an analytical tool is meta-synthesis of a number of findings in qualitative research regarding tax compliance. The results of this study...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2018-12-01
|
| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | https://jamal.ub.ac.id/index.php/jamal/article/view/1044/pdf |
| Summary: | Abstract: Quo Vadis the Tax Compliance? This study aims to identify, assess and interpret the results of qualitative research on tax compliance. The method used as an analytical tool is meta-synthesis of a number of findings in qualitative research regarding tax compliance. The results of this study explain the need to create a committed tax compliance model. Commitment becomes the basis of taxpayers and tax authorities to carry out part of their respective roles and obligations proportionally. Tax compliance with a commitment will support the tax collection based on self assessment, which places full authority on taxpayers to carry out their own taxation terms voluntarily. |
|---|---|
| ISSN: | 2086-7603 2089-5879 |