Results 81 to 90 of about 543,257 (267)
Who participates in tax amnesties? Self-selection of risk-averse taxpayers [PDF]
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
Cogent Business & ManagementThis study explores the accountants’ (academic, auditor, and attorney) perspective on tax amnesty to enhance tax compliance dimensions in a slippery slope framework in Indonesia.
Nyoman Darmayasa Nyoman +5 more
semanticscholar +1 more source
State Capture—Institutionalized Corruption of the South African Revenue Service
Thunderbird International Business Review, Volume 68, Issue 1, Page 123-135, January/February 2026.ABSTRACT This study provides valuable insight for scholars, practitioners, and government officials on how a local office of a respected international consulting firm became associated with allegations of illicit influence and state capture. The article presents how political and business leaders used a government agency, the South African Revenue ...
Jennifer H. Heckel, Prescott C. Ensign
wiley +1 more source
Masalah-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
Reslaj : Religion Education Social Laa Roiba JournalThe role of taxes is very important in the administration of the government and the draft of the State Budget (APBN), this is because taxes are the largest source of state revenue, which contributes 80% of total state revenue.
Elma Liyanty Putri, Anik Yuliati
semanticscholar +1 more source
Antipode, Volume 58, Issue 1, January 2026.Abstract One of the primary mechanisms used to regulate short‐term rentals (STRs) is the creation of a registry. However, far from being a measure to mitigate the impact of this market, we argue that by issuing licences, governments have effectively transformed STRs into legally protected assets, giving landlords and investors the stability to operate ...
Gianluca Bei, Agustín Cocola‐Gant
wiley +1 more source
The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance
Jurnal 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
Carceral Remains, Abolition Remains: Immigration Detention in Madrid
Antipode, Volume 58, Issue 1, January 2026.ABSTRACT This paper concerns CIE Aluche, an immigration detention center in Madrid's southwestern inner suburbs. This site is the location of overlapping political struggles—over urban planning, historical memory, migrant justice, and detention abolition. In this paper, I unpack what I call the carceral and abolition remains of this site.
Leah Montange
wiley +1 more source
Analisis Reaksi Harga Saham Sebelum Dan Sesudah Tax Amnesty Periode Pertama (Studi Kasus Saham Sektor Properti Yang Tercatat Di Bursa Efek Indonesia) [PDF]
, 2017 Kebijakan tax amnesty diprediksi akan memberikan tambahan pendapatan negara melalui dana yang masuk melalui repatriasi maupun uang tebusan. Dana yang masuk diharuskan berada di Indonesia minimal 3(tiga) tahun untuk di investasikan.
Manik, S. (Sutra) +2 more
core