Results 111 to 120 of about 1,980 (263)

Tax Sanction by Reward and Punishment Mechanism as A Part of Tax Law in Increasing Tax Morale

Journal of Law and Sustainable Development
Background: Taxation is an important source of revenue for a country. Research in many developing countries has recently demonstrated that tax can play a significant role in the development of power of state and society. This is seen on two principles, namely the imposition of a tax as a negotiation process based on social contract (revenue-bargaining ...
Rahman, Abdul, Supartoyo, Yesi Hendriani, Putranto, Ricky Adi   +2 more
openaire   +1 more source

Blockchain Technology and the Circular Economy Transition: Associations With Company Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach, Maria del Mar Alonso‐Almeida, Jordi Perramon, Llorenç Bagur‐Femenias   +3 more
wiley   +1 more source

Enhancing Tax Compliance through Improved Tax Service Quality and the Enforcement of Tax Sanctions"

Jurnal Ilmiah Akuntansi Kesatuan
This study aims to empirically examine the influence of service quality improvement and the implementation of tax sanctions on the tax compliance of individual taxpayers at KPP Pratama Jakarta Pluit. Data was collected from 96 respondents using a Convenience Sampling technique, where respondents were selected based on chance and were registered at KPP ...
Ruyat Turyana, Supriatiningsih Supriatiningsih   +1 more
openaire   +1 more source

A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects

Business Strategy and the Environment, EarlyView.
ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim, Ahmed Farouk Kineber, Ayodeji Emmanuel Oke, Mehrdad Arashpour, M. K. S. Al‐Mhdawi, Abe Abimbola Maxwell   +5 more
wiley   +1 more source

PENGARUH KESADARAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Survey di PT Intikom Berlian Mustika)

Jurnal Ilmiah Wahana Akuntansi, 2019
This research aims to demonstrate empirically the effect of awareness of taxpayers, tax services and tax sanctions on the compliance of individual taxpayer. The sample in this research were employees who worked at PT Intikom Berlian Mustika.
Indri Febriani, Suparno
doaj  

Detection of Social Proximity and Sanctions on PBB Tax Compliance: Quasi-Experiment in Pangkalpinang City

Jati
Tax compliance studies often focus on legal sanctions, while social factors receive relatively less attention. This study aims to examine the effects of social proximity and sanctions on taxpayer compliance concerning the Rural and Urban Land and ...
Rulyanti Susi Wardhani, Sigit Nugroho, Nur Ahmad Ricky Rudianto   +2 more
doaj   +1 more source

The Use of Renewable Energy in Prominent City Buildings: A Diffusion Study on Top European Football Organizations

Business Strategy and the Environment, EarlyView.
ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried, Liz Wanless, Timothy Kellison   +2 more
wiley   +1 more source

Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities [PDF]

Revista Romana de Economie, 2010
The paper aims to provide a panoramic view of the dynamics of tax evasion in Romania, reflected in terms of fiscal inspection activities. The author used the official data published by the institutions with attributions on the line of identification and ...
CORINA-MARIA ENE
doaj  

Sustainability Challenges to the Steel Industry in a Developing Country: Sanctions and Security Issues at the Forefront

Business Strategy and the Environment, EarlyView.
ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad, Mohammad Moshtari, Ali Esfahbodi   +2 more
wiley   +1 more source

Determinants of Taxpayer Compliance: An Integrative Approach

Jurnal Akuntansi
This study investigates the effects of tax rate policy, the implementation of PMK 66/2023, and tax sanctions on taxpayer compliance, with tax socialization as a moderating variable. Tax compliance plays a critical role in sustaining state revenue, making
Awaludin, Ronny Andesto
doaj   +1 more source