Results 21 to 30 of about 2,915 (259)
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA TEMANGGUNG
Akuntansi Dewantara, 2017 This research aims to analyze the factors that influence of tax evasion. The independent variable in this research are tax fairness, taxation system, subjective norm, tax compliance, discrimination, quality of tax service, and probability of fraud ...
Siti Fatimah, Dewi Kusuma Wardani
doaj +1 more source
New Approach to Predicting and Detecting Financial Statement Fraud, Using the Bee Colony [PDF]
مجله دانش حسابداری, 2019 Objective: Considering complex financial plans to conceal fraud in financial statements, the development of fraud detection methods can be regarded as solution for this problem.
Elaheh Tashdidi +3 more
doaj +1 more source
Future Internet, 2019 The goal of the present research is to contribute to the detection of tax fraud concerning personal income tax returns (IRPF, in Spanish) filed in Spain, through the use of Machine Learning advanced predictive tools, by applying Multilayer Perceptron ...
César Pérez López +2 more
doaj +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks +1 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah +2 more
wiley +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
Ghosting the Tax Authority: Fake Firms and Tax Fraud in Ecuador
American Economic Review: Insights, 2023 An important but poorly understood form of firm tax evasion arises from “ghost firms”—fake firms that issue fraudulent receipts so that their clients can claim false deductions. We provide a unique window into this global phenomenon using transaction-level tax data from Ecuador. Five percent of firms use ghost invoices annually.
Carrillo, Paul +3 more
openaire +2 more sources
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
APAKAH INTRUSI BUDAYA DALAM E-TAX SYSTEM DAPAT MENDETEKSI KECURANGAN AKUNTANSI WAJIB PAJAK?
Jurnal Akuntansi Multiparadigma, 2022 Abstrak – Apakah Intrusi Budaya dalam E-Tax System Dapat Mendeteksi Kecurangan Akuntansi Wajib Pajak? Tujuan utama – Penelitian ini bertujuan menguji peran moderasi budaya dalam pengaruh penggunaan e-tax system untuk mendeteksi tindakan kecurangan ...
Yenni Mangoting +2 more
doaj +1 more source