Asymmetric sanctions and corruption: Theory and practice in China
Economic Inquiry, EarlyView.Abstract Asymmetric punishment of partners in crime, intended to incentivize whistle‐blowing, may increase detection and deterrence. The idea is age‐old but its use against corruption is not frequent. We study a 1997 Chinese reform that strengthened such asymmetries for some forms of bribery.
Maria Perrotta Berlin +3 more
wiley +1 more source
ANALISIS ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY SEBELUM DAN SESUDAH TAX AMNESTY PERIODE III (Studi Pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2017) [PDF]
, 2018 ABSTRAK Tax Amnesty adalah penghapusan pajak yang seharusnya terutang, tidak dikenai sanksi administrasi perpajakan dan sanksi pidana di bidang perpajakan, dengan cara mengungkap Harta dan membayar Uang Tebusan sebagaiman diatur dalam Undang-Undang ...
Pembimbing 1, Isye Siti Aisyah SE.,MSi.,Ak.,CA) +1 more
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State Integration and Violence at the Margins: The Logic of Police Raids in Rio de Janeiro's Favelas
The Howard Journal of Crime and Justice, EarlyView.ABSTRACT This paper investigates police raids in Rio de Janeiro's favelas through a property rights framework, exploring their organisational structure, motivations and implications. Using data from police reports, academic studies, NGOs and news sources, it examines why and how the state intervenes in these contested spaces.
Joseph Bouchard
wiley +1 more source
Tax Amnesty Upaya Memperkuat Penerimaan Negara Sektor Pajak [PDF]
, 2017 Penelitian ini merupakan penelitian kualitatif dengan metode penyajian eksploratif deskriptif. Metode ini cocok diterapkan karena penelitian ini bertujuan untuk memperoleh gambaran implementasi kebijakan tax amnesty di Indonesia dalam upaya untuk ...
Kurniawati, L. (Lestari)
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Ploughing for Justice: Land Return, Clientelism and Citizenship in Central Burma
Journal of Agrarian Change, EarlyView.ABSTRACT This article asks if clientelism is a form of citizenship in an agrarian society under military domination. It focuses on the efforts made by villagers in central Burma to recover land previously grabbed by force by the military state. A promise of land return during the political transition of the 2010s enabled dispossessed farmers to define ...
Stéphen Huard, Mya Dar Li Thant
wiley +1 more source
NIAT DAN PERILAKU WAJIP PAJAK ORANG PRIBADI MENGIKUTI PROGRAM TAX AMNESTY (STUDI FENOMENOLOGI)
Jurnal Akuntansi Universitas Jember, 2018 Tax amnesty is a government program that has the main objective of repatriating Indonesian owned funds stored overseas or owned by Indonesian taxpayers.
Yustina Wahyu Dwijayanti +1 more
doaj +1 more source
Gray Area Dalam Pelaksanaan Pengampunan Pajak [PDF]
, 2016 The purpose of this study is to describe the gray areas in the implementation of the Law of 11of 2016 about Tax Amnesty and its implementing regulations.
HARYADI, D. (DEDI)
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(Dis)obeying the law: corporate tax morale in developing countries
Journal of Law and Society, EarlyView.Abstract Ensuring high tax compliance is one of the key objectives of every tax system. Yet, while tax non‐compliance is known to be significant among small and medium‐sized enterprises (SMEs), the motivations underlying it remain surprisingly underexplored, particularly in the context of developing countries.
RITA DE LA FERIA, TU ANH TRAN
wiley +1 more source
PERANAN KANTOR PELAYANAN PAJAK PRATAMA(KPP) DALAM PELAKSANAAN KEBIJAKAN PENGAMPUNAN PAJAK (TAX AMNESTY) DI KOTA BANDA ACEH [PDF]
, 2017 Berdasarkan Pasal 24 huruf (e) UU No. 11 Tahun 2016 Tentang Pengampunan Pajak dan Peraturan Menteri Keuangan Republik Indonesia No 118/PMK.03/2016 Tentang Peraturan Pelaksana dari Undang-undang No.
MUAMMAR HUSNUL
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Governing Supply Chains for Societal Impact: What Can We Learn From Indigenous African Philosophies?
Journal of Supply Chain Management, EarlyView.ABSTRACT Africa's growing role in global supply chains presents an important opportunity for more socially grounded and context‐sensitive research in supply chain management (SCM). Despite its economic and demographic significance, African contexts remain underrepresented in mainstream SCM scholarship, which limits understanding of the continent's ...
Sherwat Elwan Ibrahim +2 more
wiley +1 more source