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Determinants of Land and Building Taxpayer Compliance in a Decentralized Tax System: Evidence from Denpasar City

Taxpayers have the right to have their specific needs met when they participate in national development activities. Accordingly, this research aims to examine the factors influencing the compliance of Land and Building Taxpayers in Denpasar, with a particular focus on the roles of SPPT, Taxpayer Awa...

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Uloženo v:
Hlavní autoři: Gede Crisna Wijaya, Ni Putu Khintan Corneliatisa, Dewa Jati Primajana, Diah Pradnyadewi T
Médium: Artigo
Jazyk:Inglês
Vydáno: Universitas Pendidikan Nasional 2025-12-01
Edice:Jurnal Ilmiah Akuntansi dan Bisnis
Témata:
sppt
taxpayer awareness
service quality
tax sanctions
taxpayer compliance
On-line přístup:https://journal.undiknas.ac.id/index.php/akuntansi/article/view/7352
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