Results 111 to 120 of about 37,068 (297)

Kepatuhan Wajib Pajak Memoderasi Pengaruh Kesadaran, Pemeriksaan, dan Penagihan terhadap Penerimaan Pajak

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
This study aims to examine how taxpayer awareness, tax audits, and tax collection affect tax revenue, with taxpayer compliance acting as a moderating variable. Data was collected by distributing questionnaires to respondents who were registered taxpayers
Dinda Kurnia Ramadhani Batubara, Desi Ika   +1 more
doaj   +1 more source

Cess or surcharge: the distinction is significant for the taxpayer

, 2018
Cess tax is a very important tool in the hands of the taxpayer to make the government accountable. A surcharge is more of a reserve taxing power in the hands of the government to garner funds exclusively for its own purpose.
Kotha, Ashrita Prasad
core  

Dutch dilemma: Housing prices and flood risk exposure

Real Estate Economics, EarlyView.
Abstract This article studies the impact of flood risk exposure on housing prices in a major river delta. Analyzing 1.8 million property transactions from 1998 to 2023 in the Netherlands, we find an average price discount of 1.1%. We observe considerable heterogeneity in price effects driven by exposure intensity, institutional settings that vary ...
Piet Eichholtz, Nils Kok, Philibert Weenink   +2 more
wiley   +1 more source

Analysis of E-SPT and E-filing utilization on taxpayer compliance: A multiple regression approach

Al-Jabar
Background: Statistical data from Lampung Province indicate a steady annual increase in the number of taxpayers utilizing e-SPT (electronic tax return) and e-filing, particularly from 2019 to 2022.
Achi Rinaldi, Yulistia Devi, Dana Taha Mohammed Saleh   +2 more
doaj   +1 more source

Taxpayers' rights

, 1999
This statement of rights, reproduced here in its entirety, is available on the Revenue Canada website (http://www.rc.gc.ca). In the last few years, this Declaration has been printed on the back page of the Department's general taxpayer Guide to completing the income tax return. One cannot find any analysis and commentary on the Declaration in any books
Bowal, Peter, Wanke, Irene
openaire   +2 more sources

The Continuity and Rupture of the ‘New Washington Consensus’: From Biden to Trump 2.0

Global Policy, EarlyView.
ABSTRACT The ‘New Washington Consensus’ (NWC) represents a major intellectual shift in the US approach to global economic governance. However, the NWC has never been subject to systematic academic critique. With Trump's return to the White House ushering in a new era of US trade policy, the NWC is widely considered to be politically irrelevant in the ...
Ming Du
wiley   +1 more source

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

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

Health impacts of public pawnshops in Industrialising Tokyo

Asia‐Pacific Economic History Review, EarlyView.
Abstract This study examines whether expanded credit access through low‐interest small loans relaxed liquidity constraints among poor households and improved early‐life health in industrialising Tokyo. Using ward‐level panel data for 1927–1935, this study shows that public pawnshop lending was associated with 4% and 5% reductions in infant and foetal ...
Tatsuki Inoue
wiley   +1 more source