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Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kota Tabanan

Jurnal Inovasi Akuntansi
Taxes are a major source of state revenue used to finance national development and improve public welfare. Motor Vehicle Tax (PKB) is a type of regional tax that contributes significantly to regional original revenue.
Ni Luh Gde Novitasari, Made Edy Septian Santosa, Ni Putu Eka Aristya Putri   +2 more
doaj   +1 more source

Racing Toward 2024: An Accounting Analysis of the Paris Olympics La course vers 2024 : analyse comptable des Jeux olympiques de Paris

Accounting Perspectives, EarlyView.
ABSTRACT This case challenges students to apply managerial accounting concepts in the context of the Paris 2024 Olympic Games, a large‐scale event shaped by uncertainty, complexity, and public accountability. Positioned as advisors evaluating financial and strategic decisions before the Games, students analyze sponsorship value, cost structures ...
Catherine Barrette, Michael J. Marin
wiley   +1 more source

Is State Tax Policy Associated With State‐Level COVID‐19 Restrictions? La politique fiscale des États est‐elle associée aux restrictions introduites pendant la crise de COVID‐19 ?

Contemporary Accounting Research, EarlyView.
ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman, Stephen J. Lusch, Luke Watson   +2 more
wiley   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source

The feasibility of integrating remote breath alcohol monitoring into ecological momentary assessment of intimate partner violence among young adults with a history of heavy drinking and aggression

Addiction, EarlyView.
Abstract Aims We examined the feasibility and acceptability of pairing portable breathalyzers to assess field alcohol use with mobile ecological momentary assessment (EMA) to assess intimate partner violence (IPV; psychological, cyber, physical and sexual aggression) perpetration and victimization among undergraduates who drink heavily and were ...
Meagan J. Brem, Denis M. McCarthy, Ryan C. Shorey, Muyao Lin, Alicia J. Lozano, Emily Sjafii, Allison Tobar‐Santamaria   +6 more
wiley   +1 more source

Reviewing fast or slow: A theory of summary reversal in the judicial hierarchy

American Journal of Political Science, EarlyView.
Abstract Appellate courts with discretionary dockets have multiple ways to review lower courts. We develop a formal model that evaluates the trade‐offs between “full review”—which features full briefing, oral arguments, and signed opinions—versus “quick review,” where a higher court can summarily reverse a lower court. We show that having the option of
Alexander V. Hirsch, Jonathan P. Kastellec, Robin A. Taboni   +2 more
wiley   +1 more source

The policy adjacent: How affordable housing generates policy feedback among neighboring residents

American Journal of Political Science, EarlyView.
Abstract While scholars have documented feedback effects among a policy's direct winners and losers, less is known about whether such effects can occur among the indirectly affected—“the policy adjacent.” Using 458 geocoded housing developments built between two nearly identical statewide ballot propositions funding affordable housing in California, we
Michael Hankinson, Asya Magazinnik, Melissa Sands   +2 more
wiley   +1 more source

Taxpayer Classification Using K-Means Clustering to Support CRM Strategy Development: Case Study of Prabumulih City Samsat

Journal of Information Systems and Informatics
Effective management of taxpayer data is crucial for enhancing compliance and optimizing regional revenue. This study addresses the limited use of data-driven taxpayer segmentation in local Samsat institutions by applying K-Means Clustering to support ...
Bimmo Fathin Tammam, Ali Ibrahim, Dwi Rosa Indah, Ahmad Fali Oklilas, Yadi Utama   +4 more
doaj   +1 more source

Seeing like a citizen: Experimental evidence on how empowerment affects engagement with the state

American Journal of Political Science, EarlyView.
Abstract Building a strong and effective state requires revenue. Yet, in many low‐income countries, citizens do not make formal payments to the state or forego engaging with the state altogether due to vulnerability to opportunistic demands by state agents. We study two randomized interventions in Kinshasa, Democratic Republic of the Congo, designed to
Soeren J. Henn, Laura Paler, Wilson Prichard, Cyrus Samii, Raúl Sánchez de la Sierra   +4 more
wiley   +1 more source

The Unbecoming Ghost: Spectropolitics in the Making and Unmaking of BHU's Bhoot Vidya Ayurveda Certificate Program

Anthropology of Consciousness, EarlyView.
ABSTRACT This essay examines the controversy surrounding the Bhoot Vidya certificate program proposed by the Faculty of Ayurveda at Banaras Hindu University in 2019. Drawing on media coverage, curricular materials, and government policy, I analyze how the debate reveals broader tensions in the politics of contemporary Ayurveda, nationalism, and ...
Thomas Seibel
wiley   +1 more source