Results 61 to 70 of about 454 (179)

KEBIJAKAN PENGAMPUNAN PAJAK (TAX AMNESTY) BERDASARKAN KEADILAN YANG MENDUKUNG IKLIM INVESTASI INDONESIA

open access: yesMasalah-Masalah Hukum, 2017
Kebijakan tax amnesty saat ini diragukan kemampuannya untuk mampu memberi peningkatan kontribusi terhadap penerimaan negara serta meningkatkan investasi di Indonesia. Kebijakan tax amnesty dianggap tidak memberi keadilan terhadap wajib pajak patuh.
Nabitatus Sa'adah
doaj   +1 more source

Political Naturalisation: Conscripting Transit Citizens in the United Arab Emirates

open access: yesStudies in Ethnicity and Nationalism, EarlyView.
ABSTRACT Since its formation, the United Arab Emirates has sought to construct a cohesive sense of national identity among its citizens, centred on a system of material and legal privileges granted exclusively to Emirati nationals. A pillar of its nation‐building project was the strict exclusion of foreigners from citizenship and the upholding of a ...
Mira Al Hussein
wiley   +1 more source

YADNYA SEBAGAI PEMAKNAAN LAIN ATAS NILAI WAJAR HARTA AMNESTI PAJAK [PDF]

open access: yesJurnal Akuntansi Multiparadigma, 2017
: Yadnya is as a New Meaning of Fair Value on Tax Amnesty Asset. This study aims to offer a new meaning of fair value of tax amnesty assets disclosed. Fair value of assets is as a symbol “authority” government.
I Nyoman Darmayasa
doaj   +1 more source

Testing Universality and Inclusivity: Public Attitudes About Who Should Receive a Universal Basic Income (UBI) in Australia

open access: yesSocial Policy &Administration, EarlyView.
ABSTRACT An enduring debate in UBI literatures concerns whether cash transfers should be limited to citizens of a nation state or extended to non‐citizens. This debate reflects broader discussions on citizenship and its role in granting or restricting political, social, economic and cultural rights.
Zoe Staines, Greg Marston, Guy Baldock
wiley   +1 more source

Persons Enough to Punish: Illegality, Deportability and the Hierarchy of Personhood in US Immigration

open access: yesInternational Migration, Volume 64, Issue 5, September 2026.
ABSTRACT This paper argues that contemporary United States immigration law and policy construct a hierarchy of personhood for undocumented migrants which better explains their status as opposed to a classic binary framework of citizen/migrant. It develops a four‐layer conceptual framework of personhood including baseline personhood, membership ...
David Niculae
wiley   +1 more source

A Qualitative Study on the Tax Amnesty Perception of Income Taxpayers: The Case of Türkiye

open access: yesInternational Journal of Public Finance
Tax amnesty, which is not regulated in the Tax Procedure Law, has been implemented from time to time since 1924. Tax amnesty, which is seen as an urgent source of income for governments, can have positive or negative consequences for taxpayers.
Serap Püren
doaj   +1 more source

TAX AMNESTY: WHY IS IT BEHAVIOR COMPLIANCE?

open access: yesJurnal Aplikasi Manajemen, 2019
The main purpose of this paper is to discuss and describe the factors causing taxpayers not to comply with tax obligations in accordance with Law of the Republic of Indonesia Number 11 the Year 2016 regarding tax Amnesty, specifically taxpayers of Malang
Yayuk Ngesti Rahayu
doaj   +1 more source

Rethinking Political Islam in Iran: Contestation, Authority, and Reform

open access: yesMiddle East Policy, Volume 33, Issue 3, Autumn (Fall) 2026.
Abstract Political Islam in Iran is frequently portrayed in Western scholarship and policy discourse as a unified and rigid ideological system rooted in the 1979 Islamic Revolution. However, this article contends that it operates as a plural and internally contested field in which state‐directed, reformist‐clerical, and civic interpretations compete ...
Nagapushpa Devendra
wiley   +1 more source

KONSEPTUALISASI PENGAMPUNAN PAJAK DALAM KONTEKS REFORMASI HUKUM PAJAK DI INDONESIA

open access: yesArena Hukum, 2018
This research article discusses about the Tax Amnesty in the Context of Tax Law Reform in Indonesia. The problems discussed was associated with remission of taxes in the tax law in Indonesia.
Shinta Hadiyantina
doaj   +1 more source

Memory, Presidential Meaning‐Making, and the Role of the US Bicentennial in Gerald Ford's 1976 Presidential Campaign

open access: yesPresidential Studies Quarterly, Volume 56, Issue 3, September 2026.
ABSTRACT This article provides the first extensive investigation of President Gerald Ford's commemoration of the 1976 United States Bicentennial. Drawing on internal correspondence and Ford's public addresses, it highlights how his administration leveraged Bicentennial commemorations to situate Ford's Presidency as a reconciling and stabilizing force ...
Thomas Cryer
wiley   +1 more source

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