Results 141 to 150 of about 6,700 (308)

A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects

open access: yesBusiness 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

The Use of Renewable Energy in Prominent City Buildings: A Diffusion Study on Top European Football Organizations

open access: yesBusiness 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   +2 more
wiley   +1 more source

Tax Knowledge, Taxpayer Awareness and Tax Service Quality on Taxpayer Compliance Moderated by Tax Sanctions

open access: yes
This research was conducted with the aim to find out whether there is influence from tax knowledge, taxpayer awareness and quality of tax services on motor vehicle taxpayer compliance in Magelang City which is moderated by tax sanctions.
Yuliana, Yuliana   +1 more
core   +1 more source

Effect of taxation knowledge, fiscus service, and tax sanctions on tax obligation compliance with tax amnesty as moderated variables

open access: yes, 2019
The purpose of this study was to determine the effect of tax knowledge, fiscus service, and tax sanctions on taxpayer compliance with tax amnesty as a moderating variable. This research was conducted at the North Badung Pratama Tax Service Office.
Suprasto, Herkulanus Bambang   +1 more
core   +1 more source

Determinants of Motor Vehicle Tax Compliance among Generation Z in the Digital Era: The Mediating Role of Tax Sanctions

open access: yesJournal of Mathematics Instruction, Social Research and Opinion
Motor vehicle tax compliance remains a critical issue in supporting Regional Original Revenue (PAD), particularly among Generation Z, who are increasingly dominant in the productive population but often exhibit low compliance behavior.
Reza Maharani, Retno Handayani
doaj   +1 more source

Enhancing Tax Compliance through Improved Tax Service Quality and the Enforcement of Tax Sanctions"

open access: yesJurnal Ilmiah Akuntansi Kesatuan
This 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

Sustainability Challenges to the Steel Industry in a Developing Country: Sanctions and Security Issues at the Forefront

open access: yesBusiness 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   +2 more
wiley   +1 more source

Rank Dependent Utility, Tax Evasion and Labor Supply [PDF]

open access: yes
In the simple Allingham-Sandmo portfolio model of tax evasion an expected utility maximizer will cheat more than what is estimated in empirical studies.
Kristine von Simson   +2 more
core  

The Influence on Tax Rate and Tax Sanction on Tax Compliance of Non-Employees

open access: yesProceedings of the Annual International Conference on Accounting Research (AICAR 2019), 2020
Vicky Dzaky Cahaya Putra, Rizki Indrawan
openaire   +1 more source

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

open access: yesBusiness 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   +1 more
wiley   +1 more source

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