Results 51 to 60 of about 6,288 (266)
Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study
Jurnal Akuntansi dan Keuangan, 2018 The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples.
I Nyoman Putra Yasa +1 more
doaj
Public Administration and Development, EarlyView.ABSTRACT The reform of public institutions has attracted sustained attention in both scholarship and policymaking. Increasingly, however, there is growing recognition that reforms are rarely implemented in an institutional vacuum. Instead, new reforms are layered onto existing arrangements, producing hybrid institutional landscapes shaped by prior ...
Edidiong Bassey
wiley +1 more source
Moderation Of Patriotism Toward Tax Compliance Aspects
Iqtishaduna: Jurnal Ilmiah Ekonomi KitaThis study aimed to test and analyze the effect of taxpayer awareness, e-filing implementation, and tax sanctions on tax compliance with the love of the country as a moderating. This study uses a quantitative method with primary data.
Jaurino Jaurino +3 more
doaj +1 more source
The Role of Religiosity and Patriotism in Improving Taxpayer Compliance
Journal of Accounting and Investment, 2019 The purpose of this study is to examine the direct effect of religiosity on taxpayer compliance. In addition, this study also examines the indirect effect of religiosity on taxpayer compliance using the mediation variables of taxpayer patriotism.
Ietje Nazaruddin
doaj +1 more source
Toward Sustainable Healthcare: Examining ESG‐Readiness in Austrian Regional State‐Owned Hospitals
Sustainable Development, EarlyView.ABSTRACT Reporting on environmental, social, and governance (ESG) issues is now an essential part of responsible corporate governance, including in the healthcare sector. This study investigates the ESG reporting practices of Austrian regional state‐owned hospitals (rSOHs), contributing to the growing sustainability literature. Thirteen interviews with
Philumena Bauer +3 more
wiley +1 more source
Understanding the relationship between tax knowledge and compliance under the self-assessment system
Jurnal Akademi AkuntansiPurpose: This study aims to examine the impact of tax knowledge, taxpayer awareness, and the self- assessment system on individual taxpayer compliance, as well as to assess the moderating role of the self- assessment system in the relationship between ...
Mutia Arifah Zahra, Dahlia Tri Anggraini
doaj +1 more source
FENOMENOLOGI PRAKTIK TAX PLANNING PADA WAJIB PAJAK BADAN
El Muhasaba: Jurnal Akuntansi, 2014 Title: [The Phenomenology of Tax Planning Practice by Corporate Taxpayer] This study aims to reveal the meaning of the tax planning practice undertaken by the taxpayer.
Nurul Farida +2 more
doaj +1 more source
International Journal of Public Finance, 2020 The purpose of this study is to define the taxpayer types that are existing through determining the effects of tax sanctions and incentives (TSI) on taxpayer behaviors that are bonded with trust and power relations in the interaction of the society. TSIs
Filiz Baloğlu, Nazan Susam
doaj +1 more source
Sustainable Development, EarlyView.ABSTRACT This research explores to what extent the ideas and notions of sustainable project management (SPM) are reflected in the project management methodologies of three selected international development agencies. A conceptual framework is developed, and a deductive content analysis is performed.
Jan Christoph Albrecht +4 more
wiley +1 more source
Jurnal Akademi AkuntansiPurpose: This study aims to analyze the effect of the e-Filling system, self-assessment system, and understanding of taxpayers on WPOP compliance by requiring taxpayer awareness as an intervening variable.
Siska Dwi Nurjayanti, Umaimah
doaj +1 more source