Results 61 to 70 of about 3,110 (302)
Rethinking Criminal Law Policies in Taxation to Overcome Tax Violations
Bestuur, 2022 Taxes are the largest source of state revenue for Indonesia's development, but the tax compliance rate of Indonesians is still low. This study aims to analyze issues related to rethinking criminal law policies in taxation to overcome tax violations. This
Bambang Ali Kusumo +3 more
doaj +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
JKBM (Jurnal Konsep Bisnis dan Manajemen), 2017 The objective of this research is to measure the influence of tax service quality and tax sanctions to taxpayer compliance in Tax Service office (KPP) Pratama Medan Belawan. This research using survey method for approachment.
Reza Hanafi Lubis
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
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
THE EFFECT OF TAX KNOWLEDGE, TAX SANCTIONS, E-FILING ON TAX COMPLIANCE
International Journal of Application on Economics and BusinessThe purpose of this study was to determine the level of tax compliance as influenced by tax knowledge, tax sanctions, and e-filing. The population used in this study were relatives and office colleagues of researchers. The sample taken was 115 respondents. The sample selection used convenience sampling and simple random sampling methods. In this study,
Jeanne Yemima Wibowo, Yanti Yanti
openaire +1 more source
The Effect of Tax Awareness, Tax Sanctions, Tax Amnesty and Fiscal Services on Taxpayer Compliance
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan, 2023 The purpose of this study was to see whether tax awareness, tax sanctions, tax amnesty, and tax service services had an effect on individual taxpayer compliance at KPP Pratama Batam Utara. This study uses quantitative methods to collect data with SPSS. The sample is 100 active taxpayer respondents and registered at KPP Pratama Batam Utara from 2017 to ...
Eka Rahmawani, Afriyanti Hasanah
openaire +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Measuring the Impact of Modernized Tax Administration System on Tax Compliance by Tax Sanction, Tax Morale, and Tax Service as Intervening Variables [PDF]
, 2014 : Sektor pajak adalah sumber utama penerimaan negara di beberapa belahan dunia. Peran pentingnya untuk pembangunan dan pembiayaan operasional membuat suatu negara secara terus menerus melakukan perbaikan di segala sektor pajak melalui reformasi ...
Rahman, Abdul, Rahman, A. (Abdul)
core +1 more source