Results 101 to 110 of about 1,132 (246)

Taxpayer compliance among MSMEs in Indonesia: Moderating role of e-filing on tax authority services, awareness, and tax sanctions [PDF]

Public and Municipal Finance
Type of the article: Research Article AbstractThis study investigates the impact of tax authority services, awareness, and tax sanctions on MSMEs’ tax compliance, with e-filing as a moderating variable.
Nela Safelia, Wiwik Tiswiyanti, Fredy Olimsar, Nur Hasanah, Riski Hernando, Wirmie Eka Putra   +5 more
doaj   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source

The Effect of Taxpayer Awareness, Tax Knowledge, and Tax Sanctions on MSME Taxpayer Compliance at the South Badung Primary Tax Office

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyse the effect of taxpayer awareness, tax knowledge, and tax sanctions on the compliance of Micro, Small, and Medium Enterprises (MSMEs) taxpayers at KPP Pratama Badung Selatan.
Sherley Diana Thandung, Ni Luh Wayan Sayang Telagawathi, Komang Endrawan Sumadi Putra   +2 more
doaj   +1 more source

Analysis of the Effect of Taxpayer Knowledge and Awareness on Taxpayer Compliance at XYZ Consulting

Formosa Journal of Applied Sciences
Given that taxes are the main source of state treasury funding, it is difficult to implement state initiatives such as national development without state treasury funding from the taxation sector. At XYZ Consulting, the researcher's objective is to evaluate and assess how compliance awareness in filing taxes is affected by taxation knowledge ...
Dinda Aulia, Ida Bagus Made Utama, Ni Made Galih Masari   +2 more
openaire   +1 more source

The policy adjacent: How affordable housing generates policy feedback among neighboring residents

American Journal of Political Science, EarlyView.
Abstract While scholars have documented feedback effects among a policy's direct winners and losers, less is known about whether such effects can occur among the indirectly affected—“the policy adjacent.” Using 458 geocoded housing developments built between two nearly identical statewide ballot propositions funding affordable housing in California, we
Michael Hankinson, Asya Magazinnik, Melissa Sands   +2 more
wiley   +1 more source

The Influence of the Strictness of Tax Sanctions, the Level of Public Trust in the Government, the Quality of Services, the Level of Awareness, and Subjective Norms on Taxpayer Compliance in Increasing APBN Revenue (Case Study at KPP Pratama South Cikaran

Indonesian Interdisciplinary Journal of Sharia Economics
This research aims to examine the influence of the strictness of tax sanctions, the level of public trust in the government, service quality, level of awareness, and subjective norms on taxpayer compliance in increasing APBN revenues (case study at KPP ...
Yuliana Mega Astria, Siska Wulandari
doaj   +1 more source

Seeing like a citizen: Experimental evidence on how empowerment affects engagement with the state

American Journal of Political Science, EarlyView.
Abstract Building a strong and effective state requires revenue. Yet, in many low‐income countries, citizens do not make formal payments to the state or forego engaging with the state altogether due to vulnerability to opportunistic demands by state agents. We study two randomized interventions in Kinshasa, Democratic Republic of the Congo, designed to
Soeren J. Henn, Laura Paler, Wilson Prichard, Cyrus Samii, Raúl Sánchez de la Sierra   +4 more
wiley   +1 more source

KESADARAN WAJIB PAJAK, PENERAPAN E-BILLING, PENERIMAAN PAJAK DIMODERASI PEMAHAMAN TEKNOLOGI INFORMASI

Akuntansi Dewantara
The purpose of this study is to examine the impact of taxpayer awareness and the application of e-billing on tax revenue which is then strengthened by the understanding of information technology.
Suyanto, Syifa Dwina Fajrin
doaj   +3 more sources

Analisis Faktor-Faktor yang Memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di Lingkungan Kantor Pelayanan Pajak Pratama, Tigaraksa Tangerang

Binus Business Review, 2014
Tax collection is not an easy matter. Active participation from the tax authorities also requires the willingness of the taxpayer. A public reaction can be seen from the taxpayer’s willingness to pay taxes.
Maya Tantio Dharma, Stefanus Ariyanto
doaj   +1 more source

The Unbecoming Ghost: Spectropolitics in the Making and Unmaking of BHU's Bhoot Vidya Ayurveda Certificate Program

Anthropology of Consciousness, EarlyView.
ABSTRACT This essay examines the controversy surrounding the Bhoot Vidya certificate program proposed by the Faculty of Ayurveda at Banaras Hindu University in 2019. Drawing on media coverage, curricular materials, and government policy, I analyze how the debate reveals broader tensions in the politics of contemporary Ayurveda, nationalism, and ...
Thomas Seibel
wiley   +1 more source