Results 51 to 60 of about 454 (179)

Research Ethics in Conflict Zones: Reflections on ‘Do no Harm’ Ethics for the Research Network

open access: yesAsia Pacific Viewpoint, EarlyView.
ABSTRACT What does it mean to ‘do no harm’ in academic research? ‘Do no harm’ ethics emphasizes the responsibility of researchers to mitigate the emotional, physical, and political harms that may arise through participation in research. These concerns are heightened in conflict zones, where access constraints and intersecting vulnerabilities shape the ...
K. B. Roberts
wiley   +1 more source

NIAT DAN PERILAKU WAJIP PAJAK ORANG PRIBADI MENGIKUTI PROGRAM TAX AMNESTY (STUDI FENOMENOLOGI)

open access: yesJurnal 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

Residents preferences associated with tax amnesty program predisposition

open access: yesJournal of Islamic Accounting and Finance Research, 2020
Purpose - The purpose of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty that has been carried out by the Indonesian government in 2016 ...
Prasojo Prasojo, Lailatis Syarifah
doaj   +1 more source

Universalism: an 11‐year longitudinal study

open access: yesEconomica, EarlyView.
Abstract How individuals make trade‐offs between socially proximate or distant groups impacts upon a wide range of social, political and economic behaviours. This paper exploits Norwegian administrative register data over the 2012–2022 period to assess whether, and if so how, such ‘(moral) universalism’ develops as individuals age and go through major ...
Christine Bangum   +2 more
wiley   +1 more source

Unprincipled Principals in the Accountability Chain: Autonomy and Political Control Within Tax Administration in a Developing Country Context

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT SDG 16 emphasizes the need for accountable institutions, often based on the assumption that public officials are accountable to politicians, who in turn are accountable to citizens. However, in many developing countries, neopatrimonial governance can weaken this accountability chain, as politicians themselves may act as “unprincipled ...
Edidiong Bassey, Emer Mulligan
wiley   +1 more source

Firms` Participation in Tax Amnesty Program Engaged in Financial Reporting Manipulation: An Empirical Evidence from Listed Companies in Indonesia

open access: yesJournal the Winners, 2019
The research investigated the relation between firms participated in tax amnesty programs and their tendency to manipulate financial statements. The research explored some unique research settings during Indonesia’s tax amnesty period in 2016-2017.
Gatot Soepriyanto   +3 more
doaj   +1 more source

Ploughing for Justice: Land Return, Clientelism and Citizenship in Central Burma

open access: yesJournal 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

PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI PAJAK, DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK

open access: yesAkuntansi Dewantara, 2017
This study aims to examine the influence of tax knowledge, firmness of tax sanctions, and tax amnesty against about obedience to taxpayer. This study focus on taxpayers every people who were in district of Bantul to know: (1) Influence of knowledge about
Nurulita Rahayu
doaj   +1 more source

A corporate turn? Insights from Colombia, the world's contemporary laboratory for transitional justice

open access: yesJournal of Law and Society, EarlyView.
Abstract Corporate accountability remains marginal in transitional justice, despite growing evidence of economic actors’ complicity in armed conflicts. This article examines Colombia's transitional justice system to explain the persistent exclusion of corporate responsibility.
LINE JESPERSGAARD JAKOBSEN
wiley   +1 more source

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