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THE INFLUENCE OF KNOWLEDGE OF TAXATION, TAX SERVICES, TAX SANCTIONS, AND MORAL OBLIGATIONS ON INDIVIDUAL TAXPAYER MOTIVATION IN PAYING TAXES: EMPIRICAL STUDY OF INDIVIDUAL TAXPAYERS AT KPP PRATAMA ILIR BARAT PALEMBANG [PDF]

Eurasia: Economics & Business, 2023
The level of tax revenue that has continued to decline from year to year, especially since the Covid-19 pandemic has become a special concern for the tax sector. Therefore, the tax authorities must know important factors that can motivate taxpayers to be
Jenova A., Susetyo D., Siddik S.
doaj  

The Effect of NPWP Ownership Obligations, Tax Audits and Tax Collection on Tax Revenue

Journal of Social Science, 2023
Stand up comedy Indonesia is a talent search event held by Kompas TV. This type of verbal humor is more dominant than nonverbal. The language used in humor is different from the language used in serious communication. This study aims to analyze the humorous discourse in stand up comedy "Beni Siregar" on youtube.
Raden Ai Lutfi, Rananda Septanta, Chaeru Syahru Ramdhani, Adi Sofyana Latif   +3 more
openaire   +1 more source

Monolithic Oxidation Enables Ultrathin Vertically Graded Tantalum Oxide for Low‐Voltage, Low‐Variability Memristive Switching

Advanced Functional Materials, EarlyView.
Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang, Dong Hyun Lee, Conan Weiland, Won‐Il Lee, Kim Kisslinger, Mingzhao Liu, Aswin kumar Anbalagan, Xiao Tong, Soumyajit Mandal, Nikhil Tiwale, Houk Jang, Chang‐Yong Nam   +11 more
wiley   +1 more source

Examining the Scope of Tax Liabilities under Article 187 of Direct Taxes Act of Iran: A Consideration in Islamic Jurisprudence and the Iranian Law [PDF]

پژوهش‌نامه حقوق اسلامی
∴ Introduction ∴ This paper delves into the examination of article 187 of Direct Taxes Act of Islamic Republic of Iran, which mandates the role of Public Notaries in guiding property owners through the tax obligations associated with the transfer of ...
Mohammad Reza Abbasi, Mohammad Shokri
doaj   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

Advanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair, Hrisheekesh Thachoth Chandran, Karl Leo, Hans Kleemann   +3 more
wiley   +1 more source

Pеndaftaran tanah sistеmatis terhadap akta tеrutang pajak

Jurnal Cakrawala Hukum, 2021
This article has the intent and purpose to find out the implementation of PRONA systematic land registration for the deed of transfer of land rights that are tax payable, specifically related to Income Tax (PPh) and Land Acquisition Fees (BPHTB) which ...
Yuliana Fatma Ira Crisantika, Imam Koeswahyono, Supriyadi Supriyadi   +2 more
doaj   +1 more source

Determinant Compliance With People's Tax Obligations

Jurnal Akuntansi dan Pajak, 2020
Study aims to determine the effect of tax knowledge, awareness, and knowledge of tax amnesty on individual taxpayer compliance. Research at KPP Pratama East Semarang and KPP Pratama Semarang Candisari. Study uses the Slovin formula to determine the number of samples by purposive sampling method. The analysis technique used is multiple linear regression.
Yulianti Yulianti, Lisa Sari Widowati, Aprih Santoso   +2 more
openaire   +1 more source

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia, John Olwande, Jacob Ricker‐Gilbert, David L. Mather, Nicole M. Mason   +4 more
wiley   +1 more source

Unveiling the factors shaping corporate tax behavior: an empirical study

Journal of Accounting and Investment
Research aims: This research investigates the determinants of corporate tax management practices through an empirical analysis. It examines the influence of various factors, including profitability, leverage, capital intensity ratio, presence of ...
Melly Agustina Ningsih, Gemi Ruwanti
doaj   +1 more source

Tax audit: impact on taxpayers' tax obligations

, 2023
The audit is an essential part of accounting since it allows to identify, verify that all the financial information made by the company is correct, with the application of the audit it helps to have a reasonable security about the operations of the taxpayers this in order to detect errors and know if they comply with the tax obligations to which they ...
Campos Rodríguez, Kimberlyn Selena, Guzmán Fernández, Candelaria, Martínez Prats, Germán, Silva Hernández, Francisca, Campos Rodríguez, Kimberlyn Selena, Guzmán Fernández, Candelaria, Martínez Prats, Germán, Silva Hernández, Francisca   +7 more
openaire   +1 more source