Results 21 to 30 of about 52,157 (302)

Factors That Affect Taxpayer's Will To Follow Tax Amnesty Program

open access: yesJurnal Akuntansi, 2018
The purpose of this study is to analyze the factors that influence the willingness of taxpayers to take part in tax amnesty. The type of research used in this research is explanatory research which is testing hypotheses.
Nanik Ermawati, Zaenal Afifi
doaj   +1 more source

Tax Amnesty and Earnings Management: An Initial Evidence

open access: yesJurnal Dinamika Akuntansi, 2019
The aim of this paper is to examine the effect of earnings management on the participation of company owners in tax amnesty program in Indonesia. This study uses a matching sample approach that consist of publicly listed companies that participated in ...
Ira Geraldina, Rania Jasmine
doaj   +1 more source

Essence and Content of Legal Settlement and Tax Amnesty

open access: yesLaw and Safety, 2020
The article is focused on defining the essence and content of legal settlement and tax amnesty. The main features and areas of applying legal settlement in various fields of law have been studied.
M. S. Syromiatnikova
doaj   +1 more source

Digital Cognitive Phenotyping for Differential Diagnosis and Monitoring in Neurological Conditions

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To assess the utility, accessibility, and equivalence to supervised scales of online cognitive assessment in older individuals with cognitive impairment. Methods Patients with Alzheimer's disease (AD, n = 31), idiopathic normal pressure hydrocephalus (iNPH, n = 26), and traumatic brain injury (TBI, n = 23) completed online cognitive ...
Martina Del Giovane   +10 more
wiley   +1 more source

optimisation OF THE FORM OF AMNESTY [PDF]

open access: yesЭлектронное приложение к Российскому юридическому журналу, 2019
The article considers the traditional form of amnesty in Russia, which is granted by adopting two acts (an enactment on amnesty and an enactment on its application). By the analysis of enactments on amnesty and a process of their adoption, transcripts
Kokotova Darya
doaj  

Tax amnesty dan Implementasinya

open access: yesSAR (Soedirman Accounting Review): Journal of Accounting and Business, 2016
The purpose of this research is to examine the implementation of tax amnesty in Indonesia. Tax amnesty is an old policy that try again offered by the Government of Indonesia after 1964 and 1984, never failed to increase the acceptance of the State.
I Nyoman Putra Yasa   +1 more
doaj   +1 more source

A study on tax compliance in tax amnesty policy

open access: yesJurnal Perspektif Pembiayaan dan Pembangunan Daerah, 2022
The Indonesian Government implemented the tax amnesty policy in 2016 with several objectives, among others, to achieve tax revenue targets in the short-term, while in the long term it is to improve tax compliance, especially for the wealthier Indonesian
Bambang Juanda   +3 more
doaj   +1 more source

Diagnosing the system: Mental health, necropolitical uncare, and the abolition of migration detention

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract This article examines the psychological effects of migration detention in the European Union's Closed Controlled Access Center (CCAC) on Samos through an ecological lens. It explores a double normalization of suffering: the brutalization of necropolitical migration governance and the simultaneous understanding of resulting distress as an ...
Julia Manek
wiley   +1 more source

Care and COVID 19: Lessons for liberals and neoliberals

open access: yesChild &Family Social Work, EarlyView., 2023
Abstract Within the liberal political traditions, care is regarded as a private matter, a problem of ethics rather than justice. Social justice is framed as an issue of economics (re/distribution), culture (recognition) and/or politics (representation).
Kathleen Lynch
wiley   +1 more source

The concept and characteristics of amnesty in Ukraine

open access: yesПроблеми Законності, 2014
In this article the author analyzed the concept, characteristics of amnesty in Ukraine, considered the subjects taking the amnesty. Proposed changes to the Law of «On amnesty in Ukraine».
Г. С. Крайник
doaj   +1 more source

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