Results 41 to 50 of about 26,831 (258)

Good Governance, Tourism Seasonality, Financial Performance, and Tax Compliance in Magelang Regency

Jurnal Akuntansi
This research examines the moderating effect of good governance (transparency, trust, ethics) on the effect of tourism seasonality-based financial performance on hotels and accommodations in Magelang Regency tax compliance.
Suci Nasehati Sunaningsih, Agustina Prativi Nugraheni, Nibras Anny Khabibah, Mumpuni Wahyudiarti Sitoresmi, Alex Johanes Simamora   +4 more
doaj   +1 more source

Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study

SAGE Open, 2023
This study explores how different factors affect tax compliance behavior among Romanian individual taxpayers. By unpacking tax compliance into nine drivers—tax system fairness, trust in government and tax authorities, efficiency, and transparency of ...
Vanina Adoriana Trifan, Silviu Gabriel Szentesi, Lavinia Denisia Cuc, Mioara Florina Pantea   +3 more
doaj   +1 more source

Competitive Strategies for Corporate Sustainability

Foresight and STI Governance, 2023
This is an exploratory study to gain insight among tax and ESG practitioners on the linkage between ESG and tax compliance. Prior studies used secondary data to examine the association between ESG and tax avoidance and reported inconclusive results ...
Mohd Zulkhairi Mustapha, Zarina Zakaria, Nurliana Md Rahin, Noorsakinah Binti Abdul Wahab   +3 more
doaj   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

Agribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Anteseden Sensitivitas Etika Auditor Pajak

Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship, 2012
This research aims to test the influence of modern tax administration to tax auditor ethical sensitivity in DJP (Direktorat Jenderal Pajak) Jakarta Regional Office. Sample in this research is tax auditor in DJP Jakarta Regional Office.
Tony Wijaya, Nerys Lourensius L.T.
doaj   +1 more source

Staging an Experience of Cultural Heritage Preservation: Consumers' Willingness to Pay for Heirloom Rice in the Philippines

Agribusiness, EarlyView.
ABSTRACT The Cordillera Administrative Region in the Philippines is home to terraced rice embedded in centuries of cultural heritage. However, weak market incentives threaten sustained production, jeopardizing indigenous communities' cultural heritage and the in situ biodiversity of rice genetic resources.
Kofi Britwum, Matty Demont
wiley   +1 more source

National Culture and Perceived Ethics of Tax Evasion: Case of Bali Province

Journal of Economics, Business & Accountancy Ventura, 2018
This study aims to investigate the relationship of national cculture and taxpayer's ethical perception of tax evasion. National culture dimensions include powner dinstance, uncertainty avoidance, individualism/ccollectivism, masculinity/femininity, lOng ...
I Nyoman Kusuma Adnyana Mahaputra, Ni Wayan Rustiarini, Ni Putu Nita Anggraini, I Made Sudiartana   +3 more
doaj   +1 more source

The Impacts of Health and Environmental Information Nudges on Meat Choices: Where Does Goat Meat Fit?

Agribusiness, EarlyView.
ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal, Sunil P. Dhoubhadel, Rodolfo M. Nayga Jr.   +2 more
wiley   +1 more source

A Model of Tax Compliance in Iran [PDF]

فرایند مدیریت و توسعه, 2023
Purpose: The purpose of this research was to identify the effective factors of compliance behavior among taxpayers and the extent these factors impact their tax compliance with a voluntary approach. Methodology: The statistical population was composed of
Habibollah Taherpor Kalantari, Yalda Amiri Khaledi, Aliasghar Anvari Rostami   +2 more
doaj  

How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency

Agribusiness, EarlyView.
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan, Orkhan Sariyev, Mohammad Ariful Islam, Manfred Zeller   +3 more
wiley   +1 more source