Results 61 to 70 of about 663,401 (208)

The name game for contributions: Influence of labeling and earmarking on the perceived tax burden [PDF]

In this paper we apply conjoint analysis as an empirical method to study the influence of tax labeling and tax earmarking on the perceived tax burden. As reference for the individual behavior we use the model of a rational utility maximizer described by ...
Blaufus, Kay, Hundsdoerfer, Jochen, Kiesewetter, Dirk, Sielaff, Christian, Weimann, Joachim   +4 more
core  

Essays on behavioral tax research and tax accounting

, 2016
This thesis examines, on the one hand, whether and how tax system characteristics affect individuals’ behavior in an experimental environment, and, on the other hand, whether large positive or large negative temporary book-tax differences exhibit information content regarding the persistence of earnings.
openaire   +2 more sources

Analisis Pengaruh Sikap, Norma Subyektif, Dan Kontrol Keperilakuan Terhadap Perilaku Kepatuhan Wajib Pajak Restoran Di Surabaya

Akrual: Jurnal Akuntansi, 2013
Tax arrears increased area in Surabaya. One of the biggest delinquent taxes derived from the Restaurant. It is proved that the level of tax compliance is lacking Restaurant.
Lintang Venusita, Femka Dyan
doaj   +1 more source

Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20)

Organum, 2019
This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules.
Rezza Regia Sugandi, Ida Farida Adi Prawira   +1 more
doaj   +1 more source

NIAT DAN PERILAKU WAJIP PAJAK ORANG PRIBADI MENGIKUTI PROGRAM TAX AMNESTY (STUDI FENOMENOLOGI)

Jurnal Akuntansi Universitas Jember, 2018
Tax amnesty is a government program that has the main objective of repatriating Indonesian owned funds stored overseas or owned by Indonesian taxpayers.
Yustina Wahyu Dwijayanti, Hamidah Hamidah   +1 more
doaj   +1 more source

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

The Impact of State Corporate Taxes on FDI Location [PDF]

This paper examines the effects of state corporate income taxes on the location of foreign direct investment in the U.S., taking into account the endogeneity of taxes and the outside options of investors.
Claudio A. Agostini(Georgetown University/Ilades)
core   +3 more sources

Tax reform and bank behavior [PDF]

Tax Reform Act of 1986 ; Banks and banking ...
Jonathan A. Neuberger
core  

Faktor-Faktor Psikologis sebagai Determinan Kepatuhan Pajak: Studi Eksplorasi pada Wajib Pajak

Psympathic: Jurnal Ilmiah Psikologi, 2019
This study aimed to explore the cognition of taxpayers related to their experience in reporting income tax and understand what the influencing factors on the willingness to pay taxes.
Elis Anisah Fitriah, Zulrizka Iskandar, Wilis Srisayekti, Zainal Abidin   +3 more
doaj   +1 more source

Profit Shifting in the EU: Evidence from Germany [PDF]

The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate of a parent and the net of tax profitability of its German affiliate that is consistent with ...
Alfons Weichenrieder
core