Results 71 to 80 of about 122,115 (312)

Tax sanctions, tax reform factors, and SME compliance in Ghana

International Journal of Research in Business and Social Science (2147- 4478)
This study examined the moderating effect of tax sanctions on the relationships between tax reform factors (knowledge in tax laws, tax rights, tax business income) and tax compliance among SMEs in Ghana. The study adopted quantitative research design. Stratified random sampling technique was deployed in the selection of two hundred and fifty-two (252 ...
Isaac Nyame, Sampson Afrifa Jnr
openaire   +1 more source

Penerapan Tax Amnesty Ditinjau Dari Efisiensi Pengeluaran Kas Wajib Pajak Antara Melakukan Tax Amnesty Dengan Pembetulan Surat Pemberitahuan (Spt) (Studi Kasus Wajib Pajak Orang Pribadi dan Badan) [PDF]

, 2018
The purpose of this study is to examine the application of tax amnesty obtained from net income of taxpayer between tax amnesty orRectification Notice(SPT) correction. The object of research in this research is one individual taxpayer and one taxpayer in
, Dra. Mujiyati, M.Si, Nur Vitriani, Annisa   +1 more
core  

The Insistence of Blackness and the Persistence of Antiblackness in Ireland

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley   +1 more source

Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus

Australian Journal of Social Issues, EarlyView.
ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue, Peter Anderson, Mark Brimble   +2 more
wiley   +1 more source

Multitheoretical Analysis of Taxpayer Compliance in the Coretax Era

Jurnal Akuntansi
Tax compliance plays an important role in supporting state revenue, which is used to finance development and provide public services. Although the government has implemented tax reforms by simplifying the administrative system and implementing Coretax ...
Hendro Paulus, Apollo Daito
doaj   +1 more source

Has the Voluntary Disclosure Program Run Optimally? Insights from a Primary Tax Office in Wates [PDF]

SHS Web of Conferences
This research aims to increase taxpayer compliance with the voluntary disclosure program and to determine whether the voluntary disclosure program carried out by the Pratama Wates Tax Office is running optimally.
Dewi Wulaningrum Puspita, Kusumastuti Wardana Linda, Shujahat Ali, Nafiati Lulu, Cici Setyaningrum   +4 more
doaj   +1 more source

Types of Administrative Sanctions for Tax Offences

International conference KNOWLEDGE-BASED ORGANIZATION, 2018
Abstract The Bulgarian law regulates the administrative sanction as a specific sanction for noncompliance with the approved order in the state administration. Its imposition is considered to be an expression of state compulsion and it represents a realization of the administrative responsibility.
openaire   +1 more source

Measuring Child Disadvantage: Comparing Multidimensional and Socioeconomic Approaches for Predicting Developmental Outcomes

Australian Journal of Social Issues, EarlyView.
ABSTRACT Robust measurement of disadvantage is essential to identifying and addressing inequities in children's development. We tested how a multidimensional framework of child disadvantage performed relative to a traditional socioeconomic position (SEP) approach to predict developmental outcomes.
Wei Hong, Fiona Mensah, Elodie O'Connor, Shuaijun Guo, Sharon Goldfeld, Meredith O'Connor, Cindy Pham, Sarah Gray   +7 more
wiley   +1 more source

PEMAHAMAN KONSEP PAJAK PADA ZAKAT

An-Nisbah: Jurnal Ekonomi Syariah, 2017
The purpose of this paper is to provide an overview of the similarities and differences in the concept of zakat and tax, opinions of the scholars concerning zakat and taxes, as well as explaining about the effective management of zakat based on the ...
Dyah Pravitasari
doaj   +1 more source

Tax Evasion and Trust [PDF]

Tax evasion is typically analyzed in a principal/agent framework, the government (principal) trying to provide agents with the incentives to pay their taxes. However, evading sales, excise or trade taxes requires the cooperation of at least two taxpayers.
Nicolas Marceau, Robin Boadway, Steeve Mongrain   +2 more
core