Results 141 to 150 of about 2,069,903 (341)

Is State Tax Policy Associated With State‐Level COVID‐19 Restrictions? La politique fiscale des États est‐elle associée aux restrictions introduites pendant la crise de COVID‐19 ?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman   +2 more
wiley   +1 more source

Pengaruh Kesadaran dan Kepatuhan Wajib Pajak Terhadap Kinerja Perpajakan (Studi pada Kanwil Ditjen Pajak Jawa Timur III)

open access: yesJurnal Akuntansi Multiparadigma, 2012
: Effect of Awareness and Taxpayer Compliance Performace of Taxation. The aim of the study is to test the influence of compliance and taxpayer awareness on the performance of taxation. The population of this research is account representative that spread
Kariyoto
doaj  

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

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Bumi Dan Bangunan Di Kabupaten Wonogiri [PDF]

open access: yes, 2018
The purpose of this study is to analyze the factors that affect taxpayer compliance of the earth and buildings in Wonogiri regency. The population of this study are taxpayers of the earth and buildings registered in the Regional Financial and Asset ...
, Zulfikar, Dr.SE., M.Si   +1 more
core  

Decision usefulness of SME financial statements in Sri Lanka

open access: yesAccounting &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   +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

open access: yesIndonesian 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

Faktor-Faktor yang Mempengaruhi Kemauan Membayar Pajak Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Sukoharjo) [PDF]

open access: yes, 2016
This research was entitled “Factors Affecting the Willingness To Pay Tax Individual Tax Payers Are Doing Independent (Case Study at KPP Pratama sukoharjo)”.
, Drs. Suyatmin Waskito Adi, M.Si   +1 more
core  

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

open access: yesAmerican 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   +2 more
wiley   +1 more source

The link between perceived and actual wildfire danger: An economic and spatial analysis study in Colorado (USA) [PDF]

open access: yes, 2007
Over the last 20 years, costs for wildfire initial attack in the U.S. have increased significantly. The increased cost relates to wildfire suppression practices as well as the growing number of wildland urban interface (WUI) homes.
Kaval, Pamela
core   +1 more source

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