Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Sesudah Berlakunya Peraturan Pemerintah Nomor 46 Tahun 2013 (Studi Kasus pada Wajib Pajak yang Terdaftar di KPP Pratama Surakarta) [PDF]
This study aims to analyze the influence of awareness of tax payment, knowledge and understanding of tax regulation, the quality of service, and ease to taxpayer compliance after validity of Government Regulation Number 46 Year 2013.
, Drs. M. Abdul Aris , M.Si +1 more
core
Toward Sustainable Healthcare: Examining ESG‐Readiness in Austrian Regional State‐Owned Hospitals
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
This study aims to examine how taxpayer awareness, tax audits, and tax collection affect tax revenue, with taxpayer compliance acting as a moderating variable. Data was collected by distributing questionnaires to respondents who were registered taxpayers
Dinda Kurnia Ramadhani Batubara +1 more
doaj +1 more source
Pengaruh Pelayanan Fiskus, Pemahaman Pajak dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak
Since 1983 Indonesia has carried out tax reforms where the tax payment procedure has changed from official assessment to self-assessment system. Self-assessment system gives full trust and responsibility to the taxpayer community to fulfill their tax ...
Anissa Yuniar Larasati, Wiwi Hartika
doaj +1 more source
This study aims to analyze the effect of taxpayer awareness, service quality, and tax sanctions on taxpayer compliance in paying motor vehicle taxes at the SAMSAT Joint Office of East Jakarta City. The method used in this study is quantitative.
Nurfathir Rizkiani
semanticscholar +1 more source
Influence of Taxpayer Awareness and Tax Sanctions on Individual Taxpayer Compliance
Taxes represent the largest contribution to state revenue, but taxpayer compliance in fulfilling their obligations is still not optimal. Taxpayer awareness and the imposition of tax sanctions can influence taxpayer compliance in fulfilling their tax obligations.
Putu Devira Indrasvari Naryana +1 more
openaire +1 more source
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
Faktor-Faktor Yang Mempengaruhi Kemauan Untuk Membayar Pajak Wajib Pajak Orang Pribadi Yang Melakukan Wirausaha (Studi Kasus pada KPP Kabupaten Boyolali) [PDF]
In fact the problem of the willingness to pay taxes was a problem that was just a matter of whether or not taxpayers pay income tax to the tax service office, then of all it was necessary factors that encourage the taxpayer to pay obligations, and these ...
, Dr. Zulfikar SE MSi +1 more
core
Micro‐transitions and work identity: The case of academic entrepreneurs
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
Moderation Of Patriotism Toward Tax Compliance Aspects
This 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

