Results 51 to 60 of about 347,374 (305)
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
Pemahaman Kode Etik Ikatan Konsultan Pajak Mengenai Hubungan Dengan Wajib Pajak Oleh Konsultan Pajak Di Surabaya [PDF]
, 2013 Penelitian ini bertujuan untuk mengetahui seberapa besar pemahaman kode etik Ikatan Konsultan Pajak Indonesia mengenai hubungan dengan wajib pajak oleh Konsultan Pajak di Surabaya.
Kurniawan, C. (Ciska) +1 more
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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
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
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 +3 more
doaj +1 more source
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 +2 more
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 +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 +3 more
doaj +1 more source
Pengaruh Sistem Perpajakan, Diskriminasi, Teknologi Dan Informasi Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion) [PDF]
, 2015 This study aims to examine and analyze the effect of tax system, discrimination, technology and information of taxation against the taxpayers perception of ethics of tax evasion.
Azhari, A. (Azhari) +2 more
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Tax Non-avoidance as a Missing Piece of the Puzzle in the CSR Agenda in Poland [PDF]
, 2015 The commitment not to engage in tax avoidance – to refrain from using aggressive tax planning techniques – has not become part of the corporate social responsibility agenda in Poland.
Filipczyk, Hanna
core +1 more source