Results 1 to 10 of about 660,760 (259)

REPEATED TAX AMNESTY DECONSTRUCTION IN FULFILLING JUSTICE ACCORDING TO ACCOUNTING

Jurnal Akuntansi Kontemporer, 2023
Research Purposes. This study aims to explain the process of deconstructing justice in the recurring tax amnesty policy as economic events that are recorded and reported using accounting so that justice according to accounting is accommodated in it ...
Bornok Situmorang, Tjiptohadi Sawarjuwono   +1 more
doaj   +1 more source

Determinants of tax compliance: a study on individual taxpayers in Indonesia

Entrepreneurship and Sustainability Issues, 2020
This study aims to analyze the effect of tax knowledge, tax complexity, and tax justice on taxpayers’ trust and tax compliance as well as the differences in tax compliance levels in South Sumatra.
Musthafa Kemal Nasution, Fitri Santi, Husaini Husaini, Fadli Fadli, Kashan Pirzada   +4 more
doaj   +1 more source

The Tax Dispute Settlement According To Justice And Court System In Indonesia

Nurani Hukum, 2020
This research is motivated by an inconsistency in the regulation of the existence of tax justice in the Indonesian justice system, where the tax court is an appeal court against a decision in the field of tax dispute. A taxpayer who objects to the amount
Rustian Mushawirya
doaj   +1 more source

Analysis of Greenhouse Gas Emissions in Industrial Processes in Ecuador [PDF]

E3S Web of Conferences
This study examines greenhouse gas (GHG) emissions in Ecuador’s industrial processes sector to identify critical emission sources and assess existing mitigation strategies.
García Ángel, Risco José, Guerrero Klelia, Castro-Verdezoto Pedro   +3 more
doaj   +1 more source

An Argument Regarding 'Tax Justice'

SSRN Electronic Journal, 2018
Joerg Alt, Musonda Kabinga, Emmanuel Tendet-Kiprotich   +2 more
openalex   +2 more sources

IMPLEMENTASI RESTORATIVE JUSTICE DALAM PENEGAKAN HUKUM PAJAK

Yuridika, 2014
In order to prevent the tax evasion, the tax law can be enforced by tax collection, tax assessment and tax investigation. This paper is based on legal research using statute and conceptual approaches. The legal issues of this paper focus on two problems;
Sarwirini -
doaj   +1 more source

How can corporate taxes contribute to sub-Saharan Africa’s Sustainable Development Goals (SDGs)? A case study of Vodafone

Globalization and Health, 2023
Background The COVID-19 pandemic and the climate emergency threaten progress in reaching many of the Sustainable Development Goal (SDG) targets by 2030. The under-5 mortality and maternal mortality rates are well below the targets, and if we progress at ...
Eilish Hannah, Bernadette O’Hare, Marisol Lopez, Stuart Murray, Rachel Etter-Phoya, Stephen Hall, Michael Masiya   +6 more
doaj   +1 more source

The Definitions of Income [PDF]

, 2017
What is income? It’s a seemingly simple question that’s surprisingly hard to answer. Income is the basis for assigning tax burdens, for distributing transfers, and for broader normative issues of inequality and justice. Yet we lack a shared conception of
Brooks, John R.
core   +2 more sources

Make Me Want to Pay. A Three-Way Interaction Between Procedural Justice, Distributive Justice, and Power on Voluntary Tax Compliance

Frontiers in Psychology, 2019
Tax compliance involves a decision where personal benefits come at the expense of society and its members. We explored the roles of procedural and distributive justice and citizens’ perceptions of the tax authority’s power in stimulating voluntary tax ...
Marius van Dijke, Marius van Dijke, Lemessa Bayissa Gobena, Peter Verboon   +3 more
doaj   +1 more source

PERILAKU KEPATUHAN WAJIB PAJAK YANG DIPERSEPSIKAN MELALUI FAKTOR DETERRENCE, KEADILAN DAN NORMA SOSIAL

Jurnal Benefita, 2019
This study aims to analyze the influence of deterrence factors, procedural justice, distributive justice, retributive justice and social norms against tax compliance behavior.
Lisa Amelia Herman, Aminar Sutra Dewi, Mike Kusuma Dewi   +2 more
doaj   +1 more source