Results 181 to 190 of about 247,863 (382)

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Wajib Pajak di Kota Magelang) [PDF]

open access: yes, 2015
This study aimed to analyze the factors that influence individual taxpayer compliance in Magelang. Independent variables which are used to examine the individual taxpayer compliance, among others: the taxpayer awareness, knowledge and understanding of ...
NUGRAHENI, Agustina Dewi, PURWANTO, Agus
core   +1 more source

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

open access: yesAnthropology 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

Do Taxpayers Embrace Social Norms to Comply? Empirical Evidence From Indonesia

open access: yesAsian-Pacific Economic Literature, EarlyView.
ABSTRACT This study explores the powerful role societal norms play in shaping taxpayers' behaviour in Indonesia, with a focus on how the prevalence of compliance influences both tax filing and payment practices. By examining the ratio of tax evaders to compliant taxpayers in specific regions, we measured the strength of these norms and explored their ...
Yon Arsal, Arifin Rosid, Agung Satyadini
wiley   +1 more source

When bigger isn’t better : bailouts and bank behaviour [PDF]

open access: yes, 2011
Lending retail deposits to SMEs and household borrowers may be the traditional role of commercial banks: but banking in Britain has been transformed by increasing consolidation and by the lure of high returns available from wholesale Investment ...
Li, Han Hao, Miller, Marcus, Zhang, Lei
core   +1 more source

Redefining Purpose: The Effect of the 2019 Business Roundtable Statement on Corporate Tax Strategies

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Business Roundtable (BRT) firms have faced intense scrutiny from investors, media, and the public following their 2019 “Statement on the Purpose of a Corporation,” which marked a shift from shareholder‐centric governance to a stakeholder‐focused approach.
Sadok El Ghoul   +2 more
wiley   +1 more source

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

open access: yesJournal 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   +4 more
doaj   +1 more source

Pengaruh Kualitas Layanan Petugas Tempat Pelayanan Terpadu dan Tingkat Pemahaman Wajib Pajak terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak di Wilayah Kpp Pratama Surabaya Wonocolo) [PDF]

open access: yes, 2015
This study aims to explain and analyze the influence of the Service Quality of the Integrated Services Place Officers and The Level of Taxpayer Understanding to the Taxpayer Compliance on Regional Taxpayers at Surabaya Wonocolo Pratama Tax Service Office.
Purnamasari, Y. A. (Yuanita)
core  

A Right‐Wing Populist Turn in the Conservative Party of Canada? Continuities and Ruptures Under the Leadership of Pierre Poilievre (2022–2025)

open access: yesCanadian Review of Sociology/Revue canadienne de sociologie, EarlyView.
ABSTRACT Since his election as leader of the Conservative Party of Canada (CPC) in 2022, Pierre Poilievre has been associated with populism in media and political discourse, with implicit and explicit comparisons to Donald Trump. This article investigates the validity of such assessments by applying “complex” theories of populism, which conceptualize ...
Efe Peker, Emily Laxer, Rémi Vivès
wiley   +1 more source

The Finance Acts 1998 and 2000: can the owners of agricultural land continue to gain from their capital disposals? [PDF]

open access: yes, 2001
This paper seeks to analyse and discuss, from the perspective of the owners of agricultural land, the main changes to the Capital Gains Tax regime introduced in the Finance Act 1998 and subsequently amended in the Finance Act 2000.
Gibbard, Roger
core  

Health Economic Considerations for the Implementation of Artificial Intelligence‐Enabled Diabetic Retinopathy Screening: A Review

open access: yesClinical &Experimental Ophthalmology, EarlyView.
ABSTRACT Artificial intelligence (AI) has comparable accuracy to ophthalmologists for diabetic retinopathy (DR) screening, yet its cost‐effectiveness is crucial for implementation. Our review of 18 health economic analyses of AI versus manual grading for DR found significant methodological variation, with cost‐utility analysis and Markov modelling ...
James Leigh   +3 more
wiley   +1 more source

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