Results 51 to 60 of about 1,445 (218)

Gubernatorial Re‐Election Incentives, Local Investment Bias, and Pension Fund Performance

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We investigate the impact of gubernatorial re‐election incentive and political factors on US public pension funds from 1990 to 2022. Our empirical analysis finds no significant overall relationship between gubernatorial re‐election incentives and local bias in the full sample.
Hongxian Zhang, Liang Guo, Jun (Maggie) Hao, Yu (Steve) Liu   +3 more
wiley   +1 more source

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, I Putu Hendra Martadinata   +1 more
doaj  

The Effect of Tax Awareness Level and Tax Service Effectiveness on Taxpayer Compliance in Sukabumi Regency

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to examine the effect of Taxpayer Awareness and the Effectiveness of Tax Services on Taxpayer Compliance in Sukabumi Regency. This research employs a quantitative approach using primary data collected through structured questionnaires ...
Tiara Nurul Hikmah, Vita Citra Mulyandini   +1 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

The Influence of Taxpayer Understanding, Taxpayer Awareness, and Perception of Tax Sanctions on Taxpayer Compliance of Earth and Buildings

Jurnal Akuntansi Bisnis dan Humaniora, 2023
This research aimed to determine the effect of taxpayer comprehension, taxpayer awareness, and perception of tax sanctions on land and building taxpayer compliance in Malang City. This research used a quantitative approach. Data collection is carried out by distributing questionnaires.
Beatrix Brigita Tapiory, Widi Dwi Ernawati, Fathimatus Zahro Fazda Oktavia   +2 more
openaire   +1 more source

Epidemiological Signals, Knowledge Gaps, and Practice Considerations From the 2024 Functional Neurological Disorder Society International Meeting: A Conference Report With Narrative Synthesis

Medicine Bulletin, EarlyView.
ABSTRACT The 2024 International Conference on Functional Neurological Disorders brought together clinicians, researchers, advocates, and service‐user representatives to discuss recent developments in functional neurological disorder and related functional disorders.
Yadira Velazquez‐Rodriquez, Jennifer Brown, Katherine Gill   +2 more
wiley   +1 more source

The role of taxpayer awareness in improving tax compliance: e-filing, self-assessment, and understanding

Jurnal Akademi Akuntansi
Purpose: 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

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, Unti Ludigdo, Gugus Irianto   +2 more
doaj   +1 more source

Interaction of Government and Taxpayer: Types of Taxpayers Created Through Tax Sanctions and Incentives

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

Determinants of Taxpayer Compliance Through Taxpayer Satisfaction

Jurnal Ilmiah Akuntansi Kesatuan
Taxpayer compliance is a taxpayer's action in fulfilling his tax obligations in accordance with the provisions of the applicable laws and regulations in a country. E-Filling is a service for filling out and submitting taxpayer tax returns which is carried out electronically through a real time online system that provides application services or the ...
Iftitah Rahmi, Siska Yulia Defitri, Witra Maison   +2 more
openaire   +1 more source