Public Administration and Development, EarlyView.ABSTRACT This article analyzes the Taliban's post‐2021 governance model through the Islamic Public Administration (IPA) framework, focusing on justice, equality, and women's inclusion. It asks: (1) How does the Taliban's governance align with core IPA principles?
Parwiz Mosamim +1 more
wiley +1 more source
Tax Amnesty and Earnings Management: An Initial Evidence
Jurnal 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
The influence of personal taxpayer attitudes related to the implementation of administrative sanctions, account representative services and ability to pay tax amnesty ransom to the compliance of individual taxpayers in Palembang City, Indonesia [PDF]
, 2019 This study was conducted to examine the effect of individual taxpayer attitudes in Palembang City regarding the implementation of tax administration sanctions, service from account representative (tax service officer) and the ability to pay tax amnesty ...
Azwardi +2 more
core +1 more source
Human Rights Economic Dividends: Estimating the Economic Effects of Preventing Discrimination
Sustainable Development, EarlyView.ABSTRACT Economies embracing principles like nondiscrimination are presumed to reap significant rewards, while violations incur heavy costs. We call these benefits human rights economic dividends—the economic gains that arise when policymaking is guided by human rights principles.
Jose Cuesta
wiley +1 more source
TAX AMNESTY, KEPATUHAN WP DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK DI KPP LUBUK PAKAM
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan, 2021 Tax is one of the state revenues used to finance Anggaran Pendapatan Belanja Negara (APBN). This research was conducted to analyze the effect of tax amnesty, taxpayer compliance and tax audit on tax revenues in KPP Pratama Lubuk Pakam.
Iman Indrafana Kusumo Hasbullah
doaj +1 more source
Politik Hukum Tax Amnesty dalam Mendukung Pembangunan Nasional [PDF]
, 2019 Program Tax Amnesty yang diterbitkan melalui Undang-Undang Nomor 11 Tahun 2016 tentang Pengampuanan Pajak merupakan kebijakan besar yang menerobos konsep hukum yaitu “setiap kesalahan harus mendapat hukuman” namun tax amnesty memberikan pengampunan bagi ...
Hasibuan, R. R. (Ricky)
core
Pengaruh Pelaksanaan Kebijakan Sunset Policy, Tax Amnesty, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi [PDF]
, 2017 This research aims to provide empirical evidence of the influence of implementation of SunsetPolicy, Tax Amnesty, and Tax sanctions on individual\u27 Taxpayer who run the business activitiesand work free in KPP Pratama Dompu. The number of respondents in
Alfiyah, N. (Nur), Latifah, S. W. (Sri)
core +1 more source
Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors
Sustainable Development, EarlyView.ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley +1 more source
Tax Rates and Tax Evasion: Evidence from California Amnesty Data [PDF]
, 1990 The effect of marginal tax rates on income tax evasion is examined using data from the California Tax Amnesty Program, which provided amnesty for people who had not filed returns, had filed inaccurate returns, or were delinquent in paying their tax ...
Crane, Steven E, Nourzad, Farrokh
core +1 more source
The Multilevel Implications of a Sinn Féin Government in Ireland
The Political Quarterly, Volume 96, Issue 1, Page 173-179, January/March 2025.Abstract The electoral growth of Sinn Féin on both sides of the Irish border has generated much political and academic attention in recent years. The party could form part of the government in Dublin for the first time at the next Irish general election, though that outcome is far from certain.
Conor J. Kelly
wiley +1 more source