Results 131 to 140 of about 6,715 (309)
Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
The Influence on Tax Rate and Tax Sanction on Tax Compliance of Non-Employees
Proceedings of the Annual International Conference on Accounting Research (AICAR 2019), 2020 Vicky Dzaky Cahaya Putra, Rizki Indrawan
openaire +1 more source
Tax Sanction by Reward and Punishment Mechanism as A Part of Tax Law in Increasing Tax Morale
Journal of Law and Sustainable DevelopmentBackground: 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 +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 +3 more
wiley +1 more source
An Economic Model of Tax Compliance with Individual Morality and Group Conformity [PDF]
Scholars in public finance traditionally have analyzed tax compliance using the Allighman-Sandmo model. I include in this model both moral and social payoffs for compliance.
Laura Sour
core
Determinan Motivasi Wajib Pajak Orang Pribadi Dalam Membayar Pajak Penghasilan
Jurnal Akutansi Manajemen Ekonomi KewirausahaanThis study aims to analyze the variables that affect the motivation of individual taxpayers in paying income tax. The research is quantitative and uses a survey method through a questionnaire.
Putri Rahmadinia +2 more
doaj +1 more source
Enhancing Tax Compliance through Improved Tax Service Quality and the Enforcement of Tax Sanctions"
Jurnal Ilmiah Akuntansi KesatuanThis 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 +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 +5 more
wiley +1 more source
Accounting Profession Journal (APAJI)This study examines the impact of tax rates, tax authorities' services, tax sanctions, tax systems, technology, and tax information on taxpayers' perceptions of tax evasion.
M Doni Permana Putra +3 more
doaj
The Provision of Sanction in Tax Amnesty in Indonesia [PDF]
Proceedings of the International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2018), 2018 I Nyoman Sujana +2 more
openaire +1 more source