Results 71 to 80 of about 1,445 (218)

Factors Affecting MSMEs Taxpayer Compliance

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
Tax is the largest source of state revenue in Indonesia. In recent years, MSMEs have made a good contribution to the economy in Indonesia. This has become the focus of the government to explore the tax potential of MSMEs. The purpose of this study is to
Vallery Seannanda, Erna Sulistyowati
doaj   +1 more source

Unwanted taxpayers

open access: yesArchives of Business Research, 2021
While a relatively large amount of research is being conducted in prisons around the world, the number of searches allowed in penitentiary institutions in Hungary is very low. The problem is not only with the number of researches allowed, but also that in many cases the researcher is forced to make serious trade-offs to obtain a permit.
openaire   +1 more source

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

open access: yesSustainable 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

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KUALITAS PELAYANAN, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

open access: yesAkuntansi Dewantara, 2018
This study aims to determine the effect of understanding tax laws, service quality, taxpayer awareness, and tax sanctions on taxpayer compliance of individuals at the District Rongkop, district Gunungkidul.
Teguh Erawati, Nur Ghailina As’ari
doaj   +1 more source

Analisis Kemampuan Fiskus Dalam Pemeriksaan Pajak Guna Meningkatkan Kepatuhan Wajib Pajak

open access: yesJurnal Wacana Kinerja, 2020
Regarding the importance of public awareness in achieving tax compliance, it required a competent tax administration. The competence of tax authorities are an important factor in determining taxpayer compliance, especially in the self assessment system ...
Dadang Tahyu
doaj   +1 more source

Effect of Taxpayer Knowledge and Taxation Socialization on Taxpayer Compliance: The Mediating Role of Taxpayer Awareness

open access: yesWSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS
This study dives into the complex dynamics of taxpayer compliance, investigating the interactions between knowledge, taxation socialization, and awareness in the context of fiscal control. To recognize the critical significance of taxpayer compliance to ensure economic stability, the study emphasizes the symbiotic relationship between legal ...
Smart Asomaning Sarpong   +3 more
openaire   +1 more source

Micro‐transitions and work identity: The case of academic entrepreneurs

open access: yesStrategic Entrepreneurship Journal, EarlyView.
Abstract Research Summary This paper examines how academic entrepreneurs—scientists who found research‐based startups while remaining in academia—construct and sustain their professional identities amid frequent transitions between academic and entrepreneurial roles.
Marouane Bousfiha, Henrik Berglund
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)

open access: yesIndonesian 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

Buchanan and the Social Contract: Coordination Failures and the Atrophy of Property Rights

open access: yesSouthern Economic Journal, EarlyView.
ABSTRACT James Buchanan advocated that societies should be based on a social contract. He rejected anarchy, seeing it as a “Hobbesian jungle” that calls for government intervention to maintain social order. He also opposed theories of spontaneous order. These views led to debates about the compatibility of Buchanan's works with classical liberalism and
Stefano Dughera, Alain Marciano
wiley   +1 more source

The Phenomenon of Taxpayer Compliance in Paying PBB-P2 in Pitu District, Ngawi Regency

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This research aims to analyze the phenomenon of taxpayer compliance in paying PBB-P2 in Pitu District, Ngawi Regency. The population in this study is the PBB-P2 mandatory in the Pitu sub-district area, Ngawi Regency with a number of 20,427.
Vebby Noer Hidayah, Mujiyati Mujiyati
doaj   +1 more source

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