Matches in SemOpenAlex for { <https://semopenalex.org/work/W2912102378> ?p ?o ?g. }
Showing items 1 to 65 of
65
with 100 items per page.
- W2912102378 endingPage "87" @default.
- W2912102378 startingPage "87" @default.
- W2912102378 abstract "This study aims to analyze whether the behavioral intervention, i.e., by sending tax reminder letters to the corporate taxpayers (WP) in Indonesia improves compliance in the filing of tax returns (SPT). It uses probit estimation on the panel data of Corporate Taxpayer’s filing of SPT at Medium Tax Office throughout Indonesia within 2010-2016. The estimation results indicate that reminder letters have more positive impacts to increase the probability of tax return filing for WP with the status of Taxable Entrepreneurs (PKP) than non-PKP. Based on the domicile of WP, tax reminder letters to WP in Jakarta show lower effects than if they were given to WP in Sumatra, while a more positive influence is shown by letters to WP in Java other than Jakarta, Bali Nusa Tenggara, Kalimantan, and Sulawesi Maluku Papua. Regarding business category, only WP of the Construction category demonstrate different impact, which is significantly less effective than the letters issued to WP in the Agriculture category. Overall, tax reminder letters containing the message of the imposition of sanctions effectively encourage the change of WP's behavior to be more compliant in filing SPT for WP status as PKP, located outside Jakarta, and in the categories other than Construction." @default.
- W2912102378 created "2019-02-21" @default.
- W2912102378 creator A5006011135 @default.
- W2912102378 creator A5046318745 @default.
- W2912102378 date "2019-01-19" @default.
- W2912102378 modified "2023-09-25" @default.
- W2912102378 title "Tax Compliance Behavioral Intervention: Tax Reminder Letters for Tax Return’s Filing" @default.
- W2912102378 doi "https://doi.org/10.26858/jiap.v8i2.7878" @default.
- W2912102378 hasPublicationYear "2019" @default.
- W2912102378 type Work @default.
- W2912102378 sameAs 2912102378 @default.
- W2912102378 citedByCount "0" @default.
- W2912102378 crossrefType "journal-article" @default.
- W2912102378 hasAuthorship W2912102378A5006011135 @default.
- W2912102378 hasAuthorship W2912102378A5046318745 @default.
- W2912102378 hasBestOaLocation W29121023781 @default.
- W2912102378 hasConcept C118552586 @default.
- W2912102378 hasConcept C121955636 @default.
- W2912102378 hasConcept C139719470 @default.
- W2912102378 hasConcept C144133560 @default.
- W2912102378 hasConcept C157263771 @default.
- W2912102378 hasConcept C15744967 @default.
- W2912102378 hasConcept C162324750 @default.
- W2912102378 hasConcept C17744445 @default.
- W2912102378 hasConcept C199539241 @default.
- W2912102378 hasConcept C2776360696 @default.
- W2912102378 hasConcept C2778069335 @default.
- W2912102378 hasConcept C2780665704 @default.
- W2912102378 hasConcept C2781460075 @default.
- W2912102378 hasConcept C77805123 @default.
- W2912102378 hasConceptScore W2912102378C118552586 @default.
- W2912102378 hasConceptScore W2912102378C121955636 @default.
- W2912102378 hasConceptScore W2912102378C139719470 @default.
- W2912102378 hasConceptScore W2912102378C144133560 @default.
- W2912102378 hasConceptScore W2912102378C157263771 @default.
- W2912102378 hasConceptScore W2912102378C15744967 @default.
- W2912102378 hasConceptScore W2912102378C162324750 @default.
- W2912102378 hasConceptScore W2912102378C17744445 @default.
- W2912102378 hasConceptScore W2912102378C199539241 @default.
- W2912102378 hasConceptScore W2912102378C2776360696 @default.
- W2912102378 hasConceptScore W2912102378C2778069335 @default.
- W2912102378 hasConceptScore W2912102378C2780665704 @default.
- W2912102378 hasConceptScore W2912102378C2781460075 @default.
- W2912102378 hasConceptScore W2912102378C77805123 @default.
- W2912102378 hasIssue "2" @default.
- W2912102378 hasLocation W29121023781 @default.
- W2912102378 hasOpenAccess W2912102378 @default.
- W2912102378 hasPrimaryLocation W29121023781 @default.
- W2912102378 hasRelatedWork W2347129809 @default.
- W2912102378 hasRelatedWork W3010206924 @default.
- W2912102378 hasRelatedWork W3015757218 @default.
- W2912102378 hasRelatedWork W3103139242 @default.
- W2912102378 hasRelatedWork W3113516319 @default.
- W2912102378 hasRelatedWork W3114251480 @default.
- W2912102378 hasRelatedWork W3157167844 @default.
- W2912102378 hasRelatedWork W4251824078 @default.
- W2912102378 hasRelatedWork W4312078806 @default.
- W2912102378 hasRelatedWork W4319780409 @default.
- W2912102378 hasVolume "8" @default.
- W2912102378 isParatext "false" @default.
- W2912102378 isRetracted "false" @default.
- W2912102378 magId "2912102378" @default.
- W2912102378 workType "article" @default.