Faktor-Faktor Yang Mempengaruhi Persepsi Wajib Pajak Orang Pribadi Atas Perilaku Penggelapan Pajak (Studi Empiris Pada Wajib Pajak Terdaftar di KPP Pratama Semarang Candisari) [PDF]
, 2014 This study aimed to analyze factors that affect taxpayer’s perceptions on tax evasion. These factors are the taxpayer’s knowledge, service of tax officer and tax sanction.
RACHMADI, Wahyu, ZULAIKHA, Zulaikha
core +1 more source
Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková +4 more
wiley +1 more source
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
Journal of Accounting and Investment, 2016 The efforts of increasing tax income has become a special intention for the government, one of the efforts is enhancing taxpayer’s compliance in fulfilling the tax duty.
Afrizal Tahar, Wilie Sandy
doaj
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
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Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
COMPLIANCE WITH TAX LEGISLATION AS A NECESSARY CONDITION FOR FINANCIAL DEVELOPMENT OF THE STATE
Фінансово-кредитна діяльність: проблеми теорії та практики, 2018 Compliance with tax laws is a prerequisite for the financial development of any state. Evasion of taxes, fees and other mandatory payments involves bringing to administrative and criminal responsibility, as it primarily poses the problem of filling the ...
S. M. Pороva +3 more
doaj +1 more source
Effect of Tax Understanding, Tax Sanctions, and Tax Rates on Tax Compliance With MSMEs
BIMA Journal (Business, Management, & Accounting Journal)Purpose : This study analyzes the effect of tax understanding, tax sanctions, and tax rates on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Gunung Anyar District, Indonesia. Methodology: A quantitative method was employed using a structured questionnaire distributed to 51 MSME actors.
Jasmine Afianda Azahra +1 more
openaire +1 more source
Tax Compliance Behaviour of Individuals under Self Assessment System [PDF]
, 2008 Tax non-compliance has always been a major concern for all tax administrations, more so in a self assessment environment where it is dependent on voluntary compliance.
Sia, Gioak Faa
core
A comparative review of policy for the protection of the architectural heritage of Europe [PDF]
, 2002 This paper investigates the use of aesthetic value as a criterion by which the significance of heritage places is assessed. It is argued that current heritage management practice has not engaged with the extensive discourse relating to aesthetics, and ...
Pickard, Rob
core +2 more sources