Results 121 to 130 of about 1,132 (246)

The Application Of E-Filling And Taxpayer Awareness Of Taxpayer Compliance With Tax Socialization As Moderation

E-Jurnal Akuntansi
This study aims to analyze the effect of E-Filling implementation and taxpayer awareness on taxpayer compliance, with tax socialization as a moderating variable. The study examines taxpayer compliance at KPP Pratama Gresik with a research population of individual taxpayers in Gresik who are registered at KPP Pratama Gresik totaling 275,042 taxpayers ...
Umaimah Umaimah, Risca Nur Wahyuni
openaire   +1 more source

The Challenges of Backsourcing

Financial Accountability &Management, EarlyView.
ABSTRACT Public sector outsourcing sometimes ends in unexpected termination, forcing authorities to engage in backsourcing. The aim of this study is to identify the challenges posed by unexpected terminations of sourcing contracts in the public sector and analyze how actual practices in these situations diverge from theoretical expectations in the ...
Johan Berlin, Eric Carlström, Magnus Jansson, David Karlsson   +3 more
wiley   +1 more source

The Influence of Taxpayer Awareness, Turnover, and Tax Sanctions on Restaurant Taxpayer Compliance

International Journal of Business, Humanities, Education and Social Sciences (IJBHES)
The objective of this study is to analyze the effect of taxpayer awareness, turnover, and tax sanctions on restaurant taxpayer compliance in Madiun. The research sample is 170 restaurant taxpayers registered at the Madiun Regional Revenue Agency. The research method used is quantitative method.
openaire   +1 more source

Taxpayer Compliance Based on Tax Socialization Mediated by Taxpayer Awareness: Behavioral Approach

Jurnal Dinamika Akuntansi
Purposes: The purpose of the research is to test a taxpayer compliance model where taxpayer awareness mediates the tax socialization they receive. The research results provide strategic policy recommendations to the government regarding effective tax socialization to build voluntary compliance.Methods: The population is MSME taxpayers registered at KPP
null Farida Styaningrum, null Ahmad Nur Aziz, null Nik Amah, null Zainul Khoirunnisa, null Anggita Putri Pramudyawati   +4 more
openaire   +1 more source

Systematic flaws: uncovering biases and replicability challenges in literature reviews on efficiency of education

International Transactions in Operational Research, EarlyView.
Abstract Literature reviews published in peer‐reviewed journals are a prime source of general reference, as their validity and reliability are usually undisputed. This paper aims to raise awareness on biases and replicability challenges widely spread across literature reviews, using the field of efficiency of education as an example.
Juan Malagon, Carla Haelermans
wiley   +1 more source

Technocracy, Supranationalism and Right‐Wing Populism: The Variegated Sheltering of Western Assets in East Central European Countries

JCMS: Journal of Common Market Studies, EarlyView.
Abstract After the Global Financial Crisis of 2008, European Union (EU) governance has become more tolerant towards national policy adaptation and experimentation. Right‐wing populist governments in East Central Europe (ECE) have used this increased flexibility amongst other things to develop various economically nationalist strategies to reassert ...
Gerhard Schnyder, Andreas Nölke, Dorottya Sallai   +2 more
wiley   +1 more source

Scientists' Warning to Humanity: Unnecessary Bureaucracy Is a Global Impediment to Productivity, Advancement of Human and Planetary Wellbeing, Science and Sustainability. [PDF]

Microb Biotechnol
Unnecessary bureaucracy is a global impediment to progress and productivity that increases stress and lowers workplace morale and motivation. In research it smothers creativity and innovation that are key to new discoveries and the societal and environmental benefits they catalyse.
Timmis K, Karahan ZC, Byrne JA, Robinson JM, Bernal P, Rainey PB, López-García P, McGenity TJ, Chavarria M, Sato K, Verstraete W, Blank LM, Lal R, Colom MF, Ramos JL.   +14 more
europepmc   +2 more sources

Impact of Religiosity and Tax Penalties on Taxpayer Compliance: The Mediating Role of Taxpayer Awareness

BIMA Journal (Business, Management, & Accounting Journal)
Purpose: This study examines how religiosity and tax penalties influence taxpayer compliance, with taxpayer awareness as an intervening variable in the land and building tax (PBB) in Mataram City. Methodology: The Partial Least Square-Structural Equation Model (PLS-SEM) approach was used to assess both the measurement and structural models.
Ahmad Ramli, Muhamad Yusup, Sanurdi Sanurdi   +2 more
openaire   +1 more source

The Awareness and Compliance Analysis Taxpayer Identification Number

Ilomata International Journal of Tax and Accounting, 2020
This article aims to determine the awareness and compliance of the taxpayer Identification number (NPWP). This article also discusses obstacles in obtaining the NPWP ownership. The research was conducted using qualitative descriptive research methods.
openaire   +2 more sources

Tax Incentives for Small and Medium–Sized Enterprises: A Systematic Literature Review

Journal of Economic Surveys, EarlyView.
ABSTRACT This paper presents a PRISMA‐guided systematic literature review of 91 studies analyzing tax incentives for small and medium‐sized enterprises (SMEs) and their stakeholders. Adopting an SME‐specific, instrument‐agnostic perspective, spanning both firm‐side and investor‐side incentives across multiple tax instruments, we identify three patterns.
Adam Lynch, Ciarán Mac an Bhaird, Seán O'Reilly   +2 more
wiley   +1 more source