Results 71 to 80 of about 765,901 (209)

Pengampunan pajak (tax amnesty) sebagai upaya optimalisasi fungsi pajak [PDF]

open access: yes, 2016
Tax Amnesty program could be obtain additional state revenues from taxes due to the addition of the object and new tax payer that has not previously been identified, it calls as budgetary function of tax.
Kusuma, Agus Iwan
core  

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

Chemotherapy‐Induced Skeletal Muscle Dysfunction and Cognitive Impairment: A Muscle‐Brain Mechanistic Framework With Implications for Exercise Oncology

open access: yesJournal of Cachexia, Sarcopenia and Muscle, Volume 17, Issue 5, October 2026.
ABSTRACT Chemotherapy commonly induces skeletal muscle dysfunction and cognitive impairment, complications that reduce treatment tolerance and quality of life. Skeletal muscle mass frequently declines during chemotherapy, with cohort studies reporting losses of 3%–10% across treatment courses, while chemotherapy‐induced cognitive impairment affects up ...
SoYoung Ahn   +10 more
wiley   +1 more source

Keberhasilan Kebijakan Pengampunan Pajak (Tax Amnesty) di Indonesia [PDF]

open access: yes, 2019
The Indonesian government has carried out a tax amnesty policy in 2016. The background for the tax amnesty policy is, among other things, the wealth of Indonesian citizens who have not or have not all been reported in the Annual Notice.
Ispriyarso, Budi
core   +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

Universalism: an 11‐year longitudinal study

open access: yesEconomica, Volume 93, Issue 372, Page 1336-1355, October 2026.
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

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

Three Essential Attributes of Collateral Consequences in the United States: The Case of Jury‐Eligibility Restrictions

open access: yesLaw &Policy, Volume 48, Issue 4, October 2026.
ABSTRACT This article identifies three central characteristics of collateral consequences policy in the United States, employing a case study of laws limiting the ability of people with conviction records to serve on juries. Collateral consequences, or collateral sanctions, restrict the rights and privileges of people with criminal histories to engage ...
Alec C. Ewald
wiley   +1 more source

An Examination of the Relation between State Fiscal Health and Amnesty Enactment [PDF]

open access: yes
Assuming a normal distribution of hazards, Dubin, Graetz, and Wilde (1992) analyze state tax amnesties in the 1980s and conclude that states run amnesties in response to revenue yield motive.
Mehmet Serkan Tosun, Hari Luitel
core  

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

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