Results 41 to 50 of about 660,760 (259)
SEISENSE Business ReviewThis study explores the relationship between financial literacy, perceived justice in the tax system, and tax compliance behaviour among individuals in Ghana's informal sector.
Prince Dacosta Anaman +2 more
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Analisis Pajak Penghasilan Bagi Wajib Pajak Badan Usaha Kecil- Menengah Di Indonesia
Binus Business Review, 2012 Income Tax on Small and Medium Enterprises (SMEs) has been amended in the Tax Law number 36 of 2008 concerning Income tax (the latest Income Tax Act). In the the latest Income Tax Act, tax rate for small and medium business entity with gross circulation ...
Fany Inasius
doaj +1 more source
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Wajib Pajak di Kota Magelang) [PDF]
, 2015 This study aimed to analyze the factors that influence individual taxpayer compliance in Magelang. Independent variables which are used to examine the individual taxpayer compliance, among others: the taxpayer awareness, knowledge and understanding of ...
NUGRAHENI, Agustina Dewi, PURWANTO, Agus
core +1 more source
Selected Social Policy Instruments in Relation to Tax Policy
Social Sciences, 2018 Tax sovereignty is now an expression of the phenomenon of state power. In general, there is a widespread but also accepted view that a citizen is dependent on the state and the state is dependent on tax resources.
Vladimíra Žofčinová +2 more
doaj +1 more source
Taxing for Gendered Economic Justice [PDF]
Development, 2012 Corina Rodriguez Enriquez and Diane Elson argue that the aim to build strong, efficient and more equitable tax system should become a goal for feminism. They propose a framework for analyzing taxation using a gender equality lens that could shape a fair and equitable taxation system.
Corina Rodríguez Enríquez, Diane Elson
openaire +2 more sources
Persepsi Wajib Pajak Mengenai Pengaruh Keadilan, Sistem Perpajakan dan Sanksi Perpajakan terhadap Penggelapan Pajak (Survey terhadap UMKM di Bekasi) [PDF]
, 2016 This study aimed to determine of tax payers perception about the effect of justice, tax system, and tax sanctions to the tax evasion (surveys to Small Medium Entities in Bekasi).
Fajarwati, D. (Diana) +1 more
core
Justice Scalia\u27s Tax Jurisprudence [PDF]
, 2003 Justice Scalia is an outspoken conservative acclaimed for his remarkable intellect and scholarship, and is noted for his adherence to the principle of judicial restraint. He pursues what he insists is an originalist path that relies on the Constitution\
Black, Katherine D., Black, Stephen T.
core +1 more source
PERCEPTIONS OF PROSPECTIVE TAXPAYERS AND TAXPAYERS ON THE ETHICS OF TAX EVASION IN SALATIGA
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2016 A number of taxpayers are still committing tax evasion. This was done for the reasons, among others, dissatisfaction with the tax system, unfair tax practices and tax discrimination treatment.
Nelphy Bryan Abrahams +1 more
doaj +1 more source
Measures against harmful tax competition in the European Union [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2013 This paper considers measures against harmful tax competition in the European Union. In this paper the author deals with the concept of harmful tax competition and points to the official attitude of the European union in the terms of tax harmonization ...
Cvjetković Cvjetana
doaj +1 more source
Cogent Business & ManagementThis research investigates the impact of tax justice perception and tax understanding on the compliance of Small and Medium-sized Enterprises (SMEs) with government regulation Number 55, 2022, in Surabaya.
Muhammad Arsalan Khan, Heru Tjaraka
doaj +1 more source