Results 71 to 80 of about 37,068 (297)

Project Management Methodologies of International Development Agencies and the Concept of Sustainable Project Management

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, Paula Adams, Carsten Wolff, Rao Aamir Ali Khan, Saara Sheneen   +4 more
wiley   +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

Dynamics of Taxpayer Awareness: Taxation Socialization, Taxpayer Attitude and Taxpayer Compliance as Moderating Variables

JOURNAL INTELEKTUAL
Introduction/Objective: The study analyzes the influence of tax socialization and taxpayer attitudes on taxpayer awareness, and examines the role of taxpayer compliance as a moderating variable on MSMEs in Parahu-Sukamulya Village. Background of the Problem: The increasing number of entrepreneurs in the creative economy sector in reality does not have ...
null Atika Purnamasari, null Popong Suryani, null Yohanes August Goenawan   +2 more
openaire   +1 more source

Taxpayer Information Assistance Services and Tax Compliance Behavior [PDF]

The traditional "enforcement" paradigm of tax administration views taxpayers as potential criminals, and emphasizes the repression of illegal behavior through frequent audits and stiff penalties. However, an important trend in tax administration policies
Michael McKee, Todd Cherry, James Alm, Michael Jones   +3 more
core  

Sand in the Wheels: Corruption, Governance, and the Quest for Sustainable Development in Sub‐Saharan Africa

Sustainable Development, EarlyView.
ABSTRACT How do governance quality and corruption jointly shape sustainable development? We analyze an unbalanced panel of 38 Sub‐Saharan African countries (2002–2021) employing PCSE and FGLS estimators. The model also includes controls for health expenditure, digitalization, unemployment, trade openness, and GDP.
Deniz Erenel, Halil Peçe, Cihan Necmi Günal   +2 more
wiley   +1 more source

Tax Service Quality And Sanctions On Individual Taxpayer Compliance: The Moderating Role Of Tax Awareness

Journal of Applied Taxation and Policy
This study aims to test the effect of the quality of tax authorities' services on individual taxpayer compliance, test tax sanctions on individual taxpayer compliance, test whether taxpayer awareness is able to moderate the relationship between the ...
Ilfa Damayanti, Della Fadhilatunisa, Puspita Hardianti Anwar   +2 more
doaj   +1 more source

Causal Relationship Between ESG Assessment Criteria and SDGs for PPP Projects: A Fuzzy Cognitive Approach

Sustainable Development, EarlyView.
ABSTRACT Environmental, Social and Governance (ESG) assessment criteria have received substantial recognition for investment decision and practical steps to achieving the sustainable development goals (SDGs). Given the global reliance on public‐private partnership (PPP) to bridge infrastructure deficit, investment into these projects is on the rise; it
Caleb Boadi, Robert Osei‐kyei, Vivian W. Y. Tam   +2 more
wiley   +1 more source

The Influence of Taxpayer Moral Obligations, Taxpayer Financial Conditions, and Tax Sanctions on Taxpayer Compliance in Paying Motor Vehicle Taxes (Study at the South Surabaya Samsat Joint Office)

Indonesian Interdisciplinary Journal of Sharia Economics
Taxes are obligatory payments to the state that can be imposed on individuals who are required to pay them following rules without receiving any kind of reimbursement.
Aprilia Muslimah, Tituk Diah Widajantie
doaj   +1 more source

PENGARUH ADMINISTRASI PERPAJAKAN, KUALITAS LAYANAN FISKUS, TERHADAP PERILAKU WAJIB PAJAK DAN KEPATUHAN WAJIB PAJAK (Studi pada wajib pajak Badan di kantor pelayanan pajak Malang Selatan)

Profit: Jurnal Administrasi Bisnis, 2015
The  research  was  motivated  by  the  demands  of  the  increasing government revenues, especially in the sector of taxation, both form all repair and fundamental change in all aspects of taxation.
Muhammad Yusril , Siti Ragil Handayani , Nila Firdausi Nuzula   +2 more
doaj   +1 more source

Moral Economies of Debt Forgiveness and Enforcement in Postcrisis Iceland

Economic Anthropology, EarlyView.
ABSTRACT Who deserves financial relief in times of crisis, and on what grounds? The 2008 collapse of Iceland's banking system prompted state intervention to mitigate household indebtedness, including forbearance, pension withdrawals, repayment adjustments, and debt reductions.
Timothy Heffernan
wiley   +1 more source