Dutch dilemma: Housing prices and flood risk exposure
Abstract This article studies the impact of flood risk exposure on housing prices in a major river delta. Analyzing 1.8 million property transactions from 1998 to 2023 in the Netherlands, we find an average price discount of 1.1%. We observe considerable heterogeneity in price effects driven by exposure intensity, institutional settings that vary ...
Piet Eichholtz +2 more
wiley +1 more source
THE EFFECT OF UNDERSTANDING OF TAX ACCOUNTING, SERVICE QUALITY OF TAX OFFICERS, AWARENESS OF TAXPAYERS AND TRANSPARENCY IN TAXATION TOWARD OBEDIENCE OF CORPORATE TAXPAYERS IN BENGKULU CITY [PDF]
The purpose of the research was to analyze the influence of the understanding of tax accounting, service quality of tax officers, awareness of taxpayers, and transparency in taxation toward obedience of corporate taxpayers in Bengkulu City.
Sriwirdharmanelly, Sriwirdharmanelly
core
Sustainable HRM in the Public Sector: A Question of Viability or Legitimacy?
ABSTRACT Recent research has underlined the growing importance of sustainability in HRM policy and practice, taking into account long‐term multi‐stakeholder goals. However, few studies have specified the drivers and outcomes of sustainable HRM practices, nor the contradictions that arise when managers attempt to satisfy the demands of both internal and
Mathew Johnson +3 more
wiley +1 more source
The Moderating Effect of Tax Volunteers on Taxpayer Compliance
Purpose: With an emphasis on the role of tax volunteers, taxpayer comprehension, tax penalties, awareness, and E-SPT use, this study attempts to investigate the factors impacting MSME taxpayer compliance in Cirebon Region Three.
Heni Susilawati +3 more
doaj +1 more source
Pengaruh Sosialisasi, Pemahaman, dan Kesadaran Prosedur Perpajakan terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi Pajak Bumi Bangunan Perdesaan dan Perkotaan di Desa Mojoranu Kabupaten Bojonegoro) [PDF]
In Indonesia, the Land and Building Tax Rural Urban mostly have been paid through the local village. This led to tax prone distorted by the village due to deposit tax payments are often not paid on time to the local revenue.
Faizin, M. R. (Mochammad) +2 more
core
The Role of Tax Consultants Against Taxpayers in Indonesia To Be Aware of Paying Tax
Sugiharto Sugiharto +3 more
openalex +2 more sources
Export Credit Agencies and the Privilege of Wealth in Global Value Chain Participation
ABSTRACT Public export credit agencies (ECAs) facilitate global trade by offering insurance to protect against the risk of non‐payment, provided minimum local content was produced. With the rise of global value chains (GVCs), exports often contain limited national content, and some ECAs argue that ‘national interest’ is more important.
Michael Creighton +3 more
wiley +1 more source
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Pelaku UMKM Dalam Melaksanakan Kewajiban Perpajakan (Studi Kasus pada Wajib Pajak Pelaku UMKM yang terdaftar di KPP Pratama Kabupaten Karanganyar) [PDF]
This study aims to analyze the factors that affect taxpayer compliance in implementing taxation obligations. Factors that may influence taxpayer compliance include knowledge and understanding related to taxation regulation, taxpayer awareness, service ...
, Dr.Fatchan Achyani, SE, M.Si +1 more
core
The Awareness and Compliance Analysis Taxpayer Identification Number
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

