Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology
ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková +4 more
wiley +1 more source
Aspek Religiusitas, Sanksi dan Kepatuhan Pajak Kendaraan Bermotor di Indonesia [PDF]
The purpose of this research is to explore more thoroughly and detail about the influence of the value of religiosity, sanctions and compliance of vehicle tax in Indonesia.
Zelmiyanti, R. (Riri)
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Swedish farmers' approval of nudges
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
PENGARUH SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Evaluasi Moral Sebagai Mediasi dan Keadilan Prosedural Sebagai Moderasi) [PDF]
This study aimed to examine the effect of severe sanctions to enhance compliance of individual taxpayers who have business activities in Jakarta. Variables used in this study are the tax compliance as the dependent variable, tax sanctions as independent ...
HARYANTO , Haryanto, NOVIA, Clara
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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
Effect of Tax Understanding, Tax Sanctions, and Tax Rates on Tax Compliance With MSMEs
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
PENGARUH PENERAPAN E-FILLING, PEMAHAMAN PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA MOJOKERTO [PDF]
This research aims to test of the effect of implementing e-filling, understanding taxation, and tax sanctions on individual taxpayer compliance in the City of Mojokerto. The types of data in this research are primary data and population this research are
Shabrina, Anisah Nur
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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
Impact of tax discrimination, tax knowledge, and sanctions on tax Evasion perception
Purpose – The purpose of this study is to analyze effect of tax discrimination, tax knowledge, tax sanctions and taxpayer ethics on perception of tax evasion. It seeks to discover is how these factors affect the behavior and compliance of Indonesian taxpayers.Design/methodology/approach – Tax discrimination, tax knowledge, tax sanctions, taxpayer ...
Putri Indah Wahyuni +2 more
openaire +1 more source
Analisis Perilaku Patuh Membayar Pajak pada Wajib Pajak di Kabupaten Pasaman Barat dengan Aplikasi Theory Of Planned Behavior [PDF]
The awareness of tax payer very important to maximizing government tax revenue. This research was conducted by applying the theory of planned behavior to investigate the behavior of tax payers in West Pasaman in order to understand the factors that ...
Asraf, A. (Asraf)
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