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Taxpayer Compliance Behavior: A Qualitative Analysis Of The Impact Of Tax Incentives, Income Levels, And Sanctions Waruwu, Efendri; Wijaya, Dipa Rizki
Maisyatuna Vol. 4 No. 4 (2023): Oktober : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v4i4.478

Abstract

This qualitative study investigates taxpayer compliance behavior by examining the influence of tax incentives, income levels, and sanctions. Through in-depth interviews and thematic analysis, the research explores the motivations and decision-making processes behind taxpayers' compliance or non-compliance. The findings shed light on the complex interplay between tax policy measures and individual taxpayer behavior, providing valuable insights for policymakers and tax authorities.