Objective – The purpose of this study is to determine the effect of tax inspections of compliance in the corporate taxpayers pay income tax in particular article 25 of income tax on Tax Office (KPP) Pratama Pekanbaru Tampan.Methodology/Technique – The object of this study is the taxpayers...

This study uses two online experiments to examine the potential consequences of a recent U.S. Senate proposal to prefill federal income tax returns on behalf of individuals. Consistent with omission theory, we find that prefilled returns lower compliance compared to self-completed returns when...