This research aims to test the effect of the taxpayer, tax audit and tax extensification on personal income tax in KPP Pratama Cirebon Satu period 2014-2018. The type of research used is basic research and the type of research based on study objectives is hypothesis testing. The analyses used multiple regression analyses, conducting classical assumption tests, a coherent determination (R2), and hypothesis testing conducted with T (partial) tests. The results of this study indicate that the tax payers and the tax extensification have no effect on the personal income tax while the tax audit affects the personal income tax.
This paper describes social norms and social perspectives to develop a framework for the consideration of helping behaviours among small firms. Based on this framework, this article proposes an agenda for additional theoretical and empirical research on helping among small firms. Some papers that discusses social norms, social capital and helping among firms are reviewed and being related to the proposed framework.
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