본문 바로가기
[학술저널]

  • 학술저널

Vitra Yozi(Universitas Padjadjaran) Sri Mulyani(Universitas Padjadjaran) Citra Sukmadilaga(Universitas Padjadjaran) Hamdi A Pertama(Directorate General of Taxation (DGT), DKI Jakarta, Indonesia)

DOI : 10.7232/iems.2019.18.3.551

표지

북마크 0

리뷰 0

이용수 2

피인용수 0

초록

This study aims to prove the relationship between just implementation of taxation regulations and tax law enforcement and tax evasion rates and willingness to pay taxes in Indonesia. Data analysis using the structural equation modelling approach. The results of this study prove that (1) just implementation of tax regulations affects the level of tax evasion but does not affect taxpayer willingness to pay; (2) tax law enforcement lowers the rate of tax evasion and increases taxpayer willingness to pay; and (3) a decrease in the tax evasion rate has an impact on increasing taxpayer willingness to pay.

목차

ABSTRACT
1. INTRODUCTION
2. LITERATURE REVIEW
3. METHODOLOGY
4. RESULTS AND DISSCUSSION
5. ANALYSIS OF RESULTS
6. CONCLUSIONS
REFERENCES

참고문헌(0)

리뷰(0)

도움이 되었어요.0

도움이 안되었어요.0

첫 리뷰를 남겨주세요.
Insert title here