Results 31 to 40 of about 2,068 (262)

‘Shelter is a Dignity’: Rental Racism, Stress and Housing (In)justice

Australian Journal of Social Issues, EarlyView.
ABSTRACT Australia's private rental sector is in crisis, and culturally and racially minoritised renters face compounded harms through both covert and everyday direct forms of rental racism. Drawing on five community‐based focus groups in Melbourne (n = 37), the paper explores how racism manifests across the rental pathway and how it structures the ...
Erika Martino, Ilan Wiesel, Ang Li, Rebecca Bentley   +3 more
wiley   +1 more source

Tax audit on tax revenue of SMEs in Nigeria

Humanities & Social Sciences Communications
Government expenditure is crucial to the macroeconomic income determination model and taxes constitute a major source of revenue for the government. However, low tax compliance jeopardises the government’s capacity to realise its tax revenue potential ...
Henry Inegbedion, Chinenye-Sylvia Okoye-uzu   +1 more
doaj   +1 more source

Kepatuhan Wajib Pajak Memoderasi Pengaruh Kesadaran, Pemeriksaan, dan Penagihan terhadap Penerimaan Pajak

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
This study aims to examine how taxpayer awareness, tax audits, and tax collection affect tax revenue, with taxpayer compliance acting as a moderating variable. Data was collected by distributing questionnaires to respondents who were registered taxpayers
Dinda Kurnia Ramadhani Batubara, Desi Ika   +1 more
doaj   +1 more source

VAT Gap Dependence and Fiscal Administration Measures

Naše Gospodarstvo, 2018
The paper examines the VAT gap estimated on the basis of VAT tax returns. The assessment of tax gap dependence is examined based on macroeconomic influences and the measures of the Slovenian fiscal administration.
Lešnik Tomaž, Jagrič Timotej, Jagrič Vita   +2 more
doaj   +1 more source

The gift remembered: The Human Anatomy and Physiology Society (HAPS) Anatomical Donor Stewardship's ethical and practical handbook for anatomy donor tributes

Anatomical Sciences Education, EarlyView.
Abstract Providing students with a way to honor human body donors during or after an anatomy course has been shown to help provide a sense of closure and comfort to students and, when present, donor families. Gestures of gratitude for donors can also emphasize humanistic values of respect, empathy, and professionalism.
Bobbie J. Leeper, Rhiannon E. Robinson, Kelsey Stevens, Lacy M. Cleveland, Danielle N. Edwards, Nicole L. Geske, Burhan Gharaibeh, Anya Goldina, Jill Kirby, Jacqueline Phillips, Leslie R. Sewell, J. P. Swigart, Trisha Waldman, Jonathan J. Wisco, Jeremy J. Grachan   +14 more
wiley   +1 more source

Impact Corporate Taxpayer Compliance On Tax Revenue Growth With Tax Audit Moderation

Jurnal Akuntansi
This study examined the effect of tax audits and corporate taxpayer compliance on increasing tax revenue, focusing on corporate taxpayers at KPP Madya Makassar.
Muhammad Yamin Noch, Entis Sutisna, Kartim, Septyana Prasetianingrum, Yaya Sonjaya   +4 more
doaj   +1 more source

THE BEHAVIOR OF TAXPAYERS AND THE OPTIMAL STRATEGY OF THE TAX AUDIT

Вестник Северо-Кавказского федерального университета, 2022
He article deals with the solution of the problem of tax evasion on the basis of determining the optimal strategy of tax audit in which the fiscal authority, with a limited budget, decides on the redistribution of resources between tax audits and ...
Vladimir Molodykh, Andrey Rubezhnoy
doaj  

PENGARUH UNDANG-UNDANG NOMOR 7 TAHUN 1983 TENTANG PAJAK PENGHASILAN SEBAGAIMANA TELAH DIUBAH TERAKHIR DENGAN UNDANG-UNDANG NOMOR 36 TAHUN 2008 TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK (DJP) JAWA TIMUR I

Jurnal Ekonomi dan Bisnis Airlangga, 2020
Tax Laws changes made Direktorat Jenderal Pajak (DJP) in order to create Tax Laws that allows taxpayers to carry out their tax obligations and in accordance with the state of today's dynamic economy. One of the Tax Laws amended is Income Tax Law seen
FARISKA SEPTARINA RAJIANTO
doaj   +1 more source

Improving the management of the implementation of tax audits [PDF]

Экономика региона, 2011
In this paper, improvement of fiscal control through the introduction of administrative and economic innovations in the monitoring work of tax authorities is reviewed.
Margarita Konstantinovna Aristarkhova, Anzhela Nikolaevna Voronina   +1 more
doaj   +1 more source

Development of tax control in the context of digitalization of the economy

Новые технологии, 2021
Tax control is the main fiscal and regulatory tool of the modern economy, and digital technologies, in turn, are the main tool of tax control. The article considers the impact of digitalization processes occurring in the modern economy on tax control ...
L. V. Reunova, L. A. Mamiek, L. V. Prigoda, T. A. Paladova   +3 more
doaj   +1 more source