Results 21 to 30 of about 3,015,712 (294)
PERANAN ETIKA, PEMERIKSAAN, DAN DENDA PAJAK UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Jurnal Akuntansi dan Keuangan Indonesia, 2012 This study aims to examine the determinants of compliance of Indonesian tax payers i.e. tax audit, fine and ethical variables. This study proposes a hypothesis that tax compliance is not only affected by deterrence factors such as tax audit and tax fine ...
Nur Cahyonowati +2 more
doaj +1 more source
Corporate environmental information disclosure and tax avoidance: Evidence from China
Heliyon, 2023 This paper examines the impact of environmental information disclosure (EID) on corporate tax avoidance. By exploiting China's EID policy as a natural experiment, we employ a difference-in-differences (DID) estimation approach to reach the following ...
Yu Gu, Shanhui Wang
doaj +1 more source
Jurnal Akuntansi Indonesia, 2013 This study examines the role of trust to moderate the relationship between deterrence factors and taxpayer compliance behavior. Their compalince on tax regulation is hypothesized to be determined by three factors i.e. tax audit, tax fine and trust in tax
Dwi Ratmono, Nur Cahyonowati
doaj +1 more source
PLoS ONE, 2015 Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability.
Barbara Hartl +4 more
doaj +1 more source
Taxing Hazardous Waste: The U.S. Experience [PDF]
Public Finance and Management, 2003 Many states in the US impose taxes on hazardous waste. This paper conducts an empirical evaluation of the determinants of these taxes and reviews earlier research on their effects on hazardous waste. Earlier studies have shown that the taxes affect waste management, but my results and other evidence suggest that the tax-induced changes may not have ...
openaire +2 more sources
Political connection as a double-edged sword: the case of tax aggressiveness practice during the COVID-19 pandemic [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – This research aims to examine the association between political connection and tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the association between political connection and tax aggressiveness.
Astrid Rudyanto +2 more
doaj +1 more source
International Journal of Behavioral Nutrition and Physical Activity, 2020 Background Fiscal policies are used to promote a healthier diet; however, there is still a call for real-world evaluations of taxes on unhealthy foods and beverages.
Bente Øvrebø +4 more
doaj +1 more source
Latin American Research Review, 2023 Tax evasion can be considered as a systemic fraud in which different parties such as taxpayers, lawyers, banks, and multinational entities interact. Here, accountants are key agents owing to their legal liability in tax reporting and their knowledge on ...
José Ramírez-Álvarez
doaj +1 more source
Frontiers in Environmental Science, 2023 This study estimates the effect of environmental tax legislation on air pollution, using the implementation of China’s Environmental Protection Tax Law (EPTL) as a quasi-natural experiment.
Wenliang Tang, Xue Yang, Xue Yang
doaj +1 more source
Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance
Jurnal Akuntansi dan Keuangan, 2019 This research aims to test the influence of tax sanction and obedience pressure on tax compliance. By applying a 2x2 between-subject factorial experiment method, this research has found the empirical evidence that taxpayers tend to be more tax-compliant ...
Kadek Pranetha Prananjaya +1 more
doaj +1 more source