Results 71 to 80 of about 48,565 (223)

THE ‘OTHERS’ OF TENT CITIES: Reconstruction of Social Order Through Emotions

open access: yesInternational Journal of Urban and Regional Research, Volume 50, Issue 2, Page 486-504, March 2026.
Abstract Following the earthquakes in Türkiye on 6 February 2023, survivors continued their daily lives in tent cities, which emerged as a new heterotopic space where the boundaries between public and private spheres became intertwined. The transition from one's own ‘castle’ to a communal living space filled with uncertainties has heightened the ...
Handan Akyigit   +4 more
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

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

Good Governance on Tax Amnesty [PDF]

open access: yesProceedings of the International Conference on Law, Governance and Globalization 2017 (ICLGG 2017), 2018
Indonesia has the objective to achieve a fair and prosperous society. In order to realize these objectives, financial system must be strengthened. For that we need policies that can improve the state expenditure budget. The policies that are considered to increase the budget was implemented through the tax amnesty policy.
openaire   +1 more source

The Personal Is Professional: Rethinking the Ethics of Collaboration and Responsibility in Citizen Social Science in Palestine

open access: yesArea, Volume 58, Issue 1, March 2026.
ABSTRACT This paper examines the personal‐professional nexus in community‐based research to propose expanded ethical responsibilities for research involving Citizen Science. The article emerges from shared reflections by a UK and Palestine‐based team on research conducted by the Palestinian Citizen Social Scientists within their own communities in ...
Hanna Baumann   +6 more
wiley   +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

Who participates in tax amnesties? Self-selection of risk-averse taxpayers [PDF]

open access: yes
In this paper we model taxpayer participation in an unanticipated tax amnesty which can be entered by paying a fixed amount. Taxpayers are characterized by a Constant Relative Risk Aversion (CRRA) utility function and differ in relative risk aversion ...
Marchese, Carla, Privileggi, Fabio
core  

Tax amnesty and tax administration system : an empirical study in Indonesia [PDF]

open access: yes, 2017
The purpose of this research is to analyze the impact of tax amnesty and tax administration system (e-billing system and e-filling system) on taxpayer compliance in Jakarta, Indonesia.
Waluyo
core  

Judgements of Propaganda Near and Far: National Identity and Media Evaluations

open access: yesEuropean Journal of Social Psychology, Volume 56, Issue 1, Page 147-159, February 2026.
ABSTRACT Western media often critiques foreign governments for their propaganda efforts while ignoring similar efforts by their own government. We predicted that individuals would demonstrate a similar bias. An experiment with 282 Canadian participants revealed just the opposite: when asked overtly, participants judged a video attributed to their own ...
Rebecca J. Dunk   +2 more
wiley   +1 more source

The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance

open access: yesJurnal Dinamika Akuntansi, 2017
This study aims to examine the effect of tax amnesty benefits perceived on This study aims to examine the effect of tax amnesty on taxpayer compliance on service quality as a moderating variable.
Ramadhani Indah Sari   +1 more
doaj   +1 more source

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