Results 91 to 100 of about 805,276 (254)

Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Cilacap

Mabsya, 2019
Dealing with taxation in Cilacap Regency, an MoU was conducted between Cilacap Regional Police and the Regional Revenue Service Unit or Samsat Cilacap. The signing was to help the government raise awareness of paying taxes for motor vehicle owners.
Yoiz Shofwa Shafrani
doaj   +1 more source

Tax crime and sanctions

, 2012
Tax crime and sanctions of year 2012 show a trend that tax crime goes international and that both international and national tax crimes become more sophisticated. The main reason for the increased sophistication is that the tax administration and finance
Kristoffersson, Eleonor,
core  

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

Analyzing Micro, Small, and Medium Enterprises' Taxpayer Compliance Through Tax Socialization, Tax Penalties, and e-Form Implementation

Jurnal Akuntansi
Purpose – This research is intended to analyze the influence of tax socialization, tax penalties, and the application of the e-form system on the level of compliance among Micro, Small, and Medium Enterprises (MSMEs) taxpayers.
Devi Devi, Janiman Janiman
doaj   +1 more source

Local Autonomy, Tax Morale and the Shadow Economy [PDF]

Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach such as, for example, decentralizing the political power to those who are close to the problems ...
Christoph A. Schaltegger, Friedrich Schneider, Benno Torgler   +2 more
core  

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

The Impact of International Economic Sanctions on Trade An empirical Analysis [PDF]

International economic sanctions appear to be a common and recurring feature of political interactions between states. In particular, the United States is the country which has most frequently applied negative economic sanctions after World War II.
Raul Caruso
core  

Do Big Data Analytics and Artificial Intelligence Enhance Corporate Sustainability? The Moderating Roles of Regulation and Management Support

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the effects of big data analytics (BDA) and artificial intelligence (AI) on corporate sustainability performance, specifically investigating the influence of regulatory pressure and top management support. Utilizing hierarchical regression analysis on questionnaire data from 220 Chinese manufacturing firms, we find that both BDA and
Mandella Osei‐Assibey Bonsu, Li Kaodui, Linrong Zhang   +2 more
wiley   +1 more source

Tax Morale and Fiscal Autonomy: Evidence from Germany [PDF]

Why people pay their taxes voluntarily is a key puzzle in the public finance literature. Some suggest that factors such as the level of tax morale, defined as the intrinsic motivation to pay taxes, affects compliance behaviour.
Benno Torgler, Jan Werner
core  

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui, Hamid Ghazi H. Sulimany   +1 more
wiley   +1 more source