Results 61 to 70 of about 5,816 (254)

The Influence of Tax Literacy on Tax Compliance With Tax Sanctions as A Moderating Variable

Reslaj: Religion Education Social Laa Roiba Journal
This research is quantitative research with an exploratory approach. The data used in this research is primary data that researchers obtained from various sources from all over, starting from journals, books, scientific articles, and other things that are usually used in every scientific research. The data used is primary data obtained directly through
openaire   +1 more source

Tax Literacy among Employees: Sabah and Sarawak’s Perspective

International Journal of Economics and Finance, 2010
L'objectif principal de ce document est d'évaluer le niveau de littératie fiscale chez les contribuables de Sabah et de Sarawak. Il est essentiel de faire la lumière sur notre préparation pour faire face au défi posé par la mise en œuvre du système d'auto-évaluation (SAS) en 2004, selon lequel les contribuables devraient être fonctionnellement ...
Nero Madi, Amrizah Kamaluddin, Tamoi Janggu, Muliati Binti Aba Ibrahim, Aizimah Binti Abu Samah, Kamaruzaman Jusoff   +5 more
openaire   +2 more sources

The Dark Side of AI Readiness? Institutional Logics, Signalling and Carbon Transition Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT The influence of institutional environments on corporate sustainability is well established, yet how digital readiness restructures institutional logics and signalling mechanisms through which firms manage carbon transition risk (CTR) remains undertheorised.
Emilia Vann Yaroson, Daniel Gyimah, Syed Imran Ali, Christian Gnekpe, Mélanie Roux, Amelie Abadie   +5 more
wiley   +1 more source

The Role of Tax Socialization in Mediating Digital Literacy and Taxpayer Trust on Coretax Acceptance

Almana: Jurnal Manajemen dan Bisnis
The coretax system in Indonesia represents a significant change in tax administration, and user acceptance in a mandatory setting is a determinant of its success.
Elfa Nur Sa`ida, Jeni Susyanti, Harun Alrasyid   +2 more
doaj   +1 more source

Practising Digital Product Passport for Circular Supply Chain: Ecosystem Orchestration Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Digital product passports (DPP) are emerging as an important tool to support industries in realising circular supply chain (CSC) practices. However, small and medium‐sized enterprises (SMEs) remain constrained by various challenges in implementing DPP.
Martin Agyemang, Daniel Faibil, Richard Asante, Cristina Iodice   +3 more
wiley   +1 more source

The Effect Of Understanding Tax Digitalization, Digital Literacy On Tax Awereness

Moneter: Jurnal Keuangan dan Perbankan
Taxpayer awareness involves understanding, accepting, and complying with tax regulations while demonstrating a willingness to fulfill tax obligations. This research aims to examine the impact of digital literacy on tax education among residents of West Bandung.
Vienzo Siagian, Francis Hutabarat, Harlyn Siagian   +2 more
openaire   +1 more source

Corporate Indigenous Stakeholder Engagement in the Sustainability Reporting: Evidence From the Australian Mining Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure for indigenous stakeholder engagement, this paper explores the extent and nature of indigenous stakeholder engagement disclosures in the sustainability reporting of Australian mining companies. Drawing on stakeholder theory and legitimacy theory, this study explores how large Australian mining companies disclose ...
Md. Moazzem Hossain, Aklema Choudhury Lema, Shamsun Nahar, Md. Jahidur Rahman, Udani Chathurika Edirisinghe, Kerry Bodle   +5 more
wiley   +1 more source

Tax Literacy Rate Among Taxpayers: Evidence from Malaysia

Jurnal Akuntansi dan Auditing Indonesia, 2009
The extent of taxpayer knowledge can have a major impact on the degree of compliance with taxation rules and regulation. Low knowledge creates uncertainty about requirements of the tax regulation and can lead to high degree of involun-tary non-compliance.
Ahmed Razman Abdul Latiff, Bany Ariffin Amin Noordin, Mohamad Raflis Che Omar, Dwipraptono Agus Harjito   +3 more
doaj  

Menakar Penerimaan Teknologi Administrasi Pajak Baru Studi Core Tax System dengan UTAUT2 dan Literasi Digital

Jurnal Akuntansi dan Audit Syariah
Introduction/Main Objectives: This study investigates taxpayer acceptance of the Core Tax System (CTS) as a digital tax administration platform in Indonesia, with a focus on West Java.
Nur Jannah Abdi Aziz, Tiara Pradani, Winda Ayu Anggraini, Dwiyan Al Rasyid   +3 more
doaj   +1 more source

Taxpayers’ Competency Level in Governing Goods Services Tax (GST) Compliance: Malaysia Scenario

SHS Web of Conferences, 2017
GST implementation in Malaysia in April 2015 is part of the tax reformation with the goal of having a more efficient and effective taxation system. A successful tax reformation requires a high acceptance from taxpayers.
Hambali Siti Syaqilah, Kamaluddin Amrizah   +1 more
doaj   +1 more source