Results 91 to 100 of about 22,829 (251)
Akuntansi Dewantara, 2017 Taxpayer compliance is a situation where the taxpayer complies the entire obligation and commit the tax due. The Government's efforts in improving taxpayer compliance are the intensification and extensification taxes.
Ristra Putri Ariesta, Lyna Latifah
doaj +1 more source
Taxpayer Information Assistance Services and Tax Compliance Behavior [PDF]
The traditional "enforcement" paradigm of tax administration views taxpayers as potential criminals, and emphasizes the repression of illegal behavior through frequent audits and stiff penalties. However, an important trend in tax administration policies
Michael McKee +3 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source
Cogent Business & ManagementThis study aims to explore the determinants of voluntary tax compliance among SMEs in democratic countries, with a particular focus on Botswana. Research has sought to understand how factors such as tax literacy, service delivery, tax amnesty, and tax ...
Edmore Munjeyi, Daniel P. Schutte
doaj +1 more source
PENGARUH TAX AMNESTY DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK
Equilibrium: Jurnal Ekonomi Syariah, 2016 Increase of tax which is not significantly balanced with the taxpayer increase becomes the tax problem in Indonesia. Tax amnesty program is then held to reform the tax with the goal of increasing tax compliance.
Husnurrosyidah Husnurrosyidah +1 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK
Jurnal Akuntansi Multiparadigma, 2014 : Tax Administration System Modernization and its Effect on the Level of Compliance of Taxable Entrepreneur. The objective of this research is to analyze the influence of tax administration system modernization on the tax compliance of taxable ...
Lasnofa Fasmi, Fauzan Misra
doaj
Small businesses in south Africa : who outsources tax compliance work and why ? [PDF]
The authors use firm-level survey data on 998 small and medium enterprises registered for tax in South Africa regarding tax compliance costs to investigate the use of outsourcing to complete tax compliance tasks.
Ilic, Domagoj +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley +1 more source
The Information Technology Effect, Quality Service, and Tax Sanctions on PBB Tax Compliance
Indonesian Journal of Islamic Economics and FinanceThis study examines the impact of tax information technology services and tax sanctions on property taxpayers' (UN) compliance in Surabaya. Using multiple linear regression, the research finds that tax information technology, service quality, and ...
Siti Miftachul Jannah +2 more
doaj +1 more source