Results 71 to 80 of about 6,700 (308)

Consumers' Willingness to Pay a Premium for Climate‐Friendly Food Production: The Role of Production Method Information and Social Norms

Agribusiness, EarlyView.
ABSTRACT This study examines whether information about production methods and social norms can increase consumers' willingness to pay (WTP) a price premium for food produced using climate‐friendly farming methods. A randomized survey experiment was conducted with 1568 respondents across Denmark, Lithuania, and Spain, who were assigned to one of four ...
Kassa Tarekegn Erekalo, Tove Christensen, Sigrid Denver, Marilena Gemtou, Spyros Fountas, Søren Marcus Pedersen   +5 more
wiley   +1 more source

A tax penalty as a punishment? Legal aspects of the concurrence of tax and criminal sanctions

Tax crime in the Czech Republic has become increasingly important in recent years. This article focuses on an unintended consequence of tax crime, namely the issue of double jeopardy.
Svobodová, Tereza, Michal Radvan, Tereza Svobodová, Radvan, Michal   +3 more
core   +1 more source

PENGARUH PERSEPSI WAJIB PAJAK ATAS PEMAHAMAN PERATURAN PERPAJAKAN, AKUNTABILTAS PEMERINTAH, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

I-Finance, 2020
This study aims to provide empirical evidence that understanding tax regulations, government accountability, awareness of taxpayers and tax penalties have a positive effect on taxpayer compliance. the data used in this study is primary data. Primary data
Anton Robiansyah, Pratana Puspa Midiastuty, Eddy Suranta, Suparsiyem Suparsiyem   +3 more
doaj   +1 more source

Smart Denture with Embedded Thin‐Film Temperature Sensors Patterned by Femtosecond Laser Pulse for Elderly Healthcare

Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.
We demonstrate the direct‐laser patterning of a gold thin film on polymethyl methacrylate to fabricate a temperature sensor for dentures. The temperature sensor‐embedded smart dentures are evaluated in an oral environment, enabling in‐situ monitoring for elderly healthcare.
Han Ku Nam, Yong Kwon Chae, Seoung‐Jin Hong, Younggen Lee, Dongwook Yang, Byunggi Kim, Sang Wook Kang, Young‐Jin Kim   +7 more
wiley   +1 more source

The Influence of Understanding Taxation and Tax Sanctions on MSME Taxpayer Compliance in Bengkong District

Indonesian Interdisciplinary Journal of Sharia Economics
This research aims to determine and analyze the influence of understanding taxation and tax sanctions on MSME taxpayer compliance in Bengkong District.
Hanafi Siregar, Ravika Permata Hati, Yola Fauzi Yarlis   +2 more
doaj   +1 more source

Tax Awareness, Tax Sanctions, and Tax Evasion: The Role of Tax System Moderation in Indonesia

Jurnal Ekonomi Manajemen Sistem Informasi
The Ministry of Tourism and Creative Economy has set a target to mentor 100 startups through the IndoBisa 2024 program. Young entrepreneurs in the early stages of their businesses need tax education to become compliant taxpayers and avoid engaging in tax evasion.
null Tandry Whittleliang Hakki, null Jobrinson Simanungkalit, null Merna Surjadi, null Marshia Loanza   +3 more
openaire   +1 more source

Implementation of Youth Empowerment Services (YES) juvenile justice diversion program: A first‐person account

American Journal of Community Psychology, EarlyView.
Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard, Jill D. Sharkey, Erin Cross, Karyn Milligan, Michelle Kerwood, Ruby Celio, Andrea Fernandez‐Contreras, Esteban Medina‐Galvan   +7 more
wiley   +1 more source

The Effect of Tax Audit, Tax Amnesty, and Tax Sanctions on Taxpayer Compliance at Pratama Bima Tax Services Office

, 2023
This study aims to analyze the effect of tax audits, tax amnesty, and tax sanctions on taxpayer compliance at the Bima Pratama Tax Service Office. This study uses primary data and secondary data.
Muhammad Rizkan, Khas Sukma Mulya, Fitriani   +2 more
core   +1 more source

Tantangan dalam Meningkatkan Kepatuhan Wajib Pajak UMKM di Kota Kupang

Jurnal Inovasi Akuntansi
This study aims to analyze the effect of the level of tax understanding, digitalization of tax services, and tax sanctions on taxpayer compliance of Micro, Small, and Medium Enterprises (MSMEs) in Kupang City. This quantitative study uses a survey method
Made Denny Oktariyana, Thobias E. D. Tomasowa, Olivia Latumahina, Ni Putu Dessy Eka Aryani   +3 more
doaj   +1 more source

Mandatory Electronic Communication with a Tax Administrator

Financial Law Review, 2021
The purpose of this text is to present an overview of the evolution of digital communication in tax law and highlight major changes which recently occurred in the process of digitalization regarding ...
Martina Vavříková
doaj   +1 more source