Results 151 to 160 of about 2,069,903 (341)

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

open access: yesAmerican 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   +4 more
wiley   +1 more source

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

open access: yesAkuntansi 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

TAX AMNESTY: WHY IS IT BEHAVIOR COMPLIANCE?

open access: yesJurnal Aplikasi Manajemen, 2019
The main purpose of this paper is to discuss and describe the factors causing taxpayers not to comply with tax obligations in accordance with Law of the Republic of Indonesia Number 11 the Year 2016 regarding tax Amnesty, specifically taxpayers of Malang
Yayuk Ngesti Rahayu
doaj   +1 more source

Pengaruh Kesadaran Wajib Pajak, Kegiatan Sosialisasi Perpajakan, Pemeriksaan Pajak dan Jumlah Wajib Pajak yang Terdaftar terhadap Penerimaan Pajak Penghasilan Orang Pribadi di Kpp Pratama Pekanbaru Tampan [PDF]

open access: yes, 2015
This research aimed to find out whether taxpayers awareness, tax socialization, and tax inspection have a significant influence, The number of registered taxpayers to income tax receivable in Pekanbaru Tampan Tax Authority.
Hanif, R. A. (Rheny)   +2 more
core  

Taxpayer Compliance Factors: Tax Awareness, Will, Socialization and Sanctions

open access: yesArchives of Business Research, 2022
This study goals to study the dominant factors influencing taxpayer compliance from internal factors, namely the awareness and willingness of taxpayers; external factors, particularly from the socialization of taxation and tax sanctions. The survey was once conducted on taxpayers who follow for land certificates at the State Land Agency of Malang City,
openaire   +1 more source

Tax Awareness, Tax Services Quality, and Tax Sanctions on Individual Taxpayer Compliance [PDF]

open access: diamond, 2022
Institut Teknologi dan Bisnis Kalbis   +3 more
openalex   +1 more source

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

open access: yesAnthropology 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

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PERSEPSI TENTANG SANKSI PA-JAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI PADA WPOP DI MASPION SQUARE SURABAYA)

open access: yesJurnal Akuntansi Kontemporer, 2013
Tax is source of funding in the country, which are crucial in Indonesia. Tax System in Indonesia using the self-assessment system requires taxpayers to calculate, pay, and report himself to the KPP.
Michael Michael   +2 more
doaj   +1 more source

Faktor-faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Penghasilan Pada Kantor Pelayanan Pajak Pratama Semarang Tengah Satu [PDF]

open access: yes, 2013
There are four factors on tax compliance, namely: awareness of the taxpayer, the taxpayer opinion about the severity of the burden of income tax, the taxpayer perceptions of the implementation of the income tax penalties, taxpayers and tax evasion ...
Anggraeni, I. Y. (Intan)   +2 more
core  

An empirical analysis of percentage tax designation to the catholic church and other social entities in Spain

open access: yesAnnals of Public and Cooperative Economics, EarlyView.
Abstract Since 2007, the Spanish State's contribution to funding the Catholic Church comes from what is known as the ‘tax allocation’ (asignación tributaria). It is a pure system of percentage tax designation consisting of 0.7% of the tax liability of taxpayers who decide to tick the relevant box on their personal income tax form.
Ángela Castillo‐Murciego   +2 more
wiley   +1 more source

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