Faktor-faktor Yang Mempengaruhi Kemauan Membayar Pajak Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas (Studi Empiris Pada Kpp Pratama Pekanbaru Tampan) [PDF]
, 2016 The purpose of this study was to examines the influence paying tax awareness, knowledge and understanding of tax regulation, a good perception of the effectiveness of the taxation system, the quality of tax services on the willingness to pay taxes of an ...
Hanif, R. A. (Rheny) +2 more
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Do Taxpayers Embrace Social Norms to Comply? Empirical Evidence From Indonesia
Asian-Pacific Economic Literature, EarlyView.ABSTRACT This study explores the powerful role societal norms play in shaping taxpayers' behaviour in Indonesia, with a focus on how the prevalence of compliance influences both tax filing and payment practices. By examining the ratio of tax evaders to compliant taxpayers in specific regions, we measured the strength of these norms and explored their ...
Yon Arsal, Arifin Rosid, Agung Satyadini
wiley +1 more source
The Impacts of Tax Examinations, Tax Sanctions and Tax Hostage (Gijzeling) on Taxpayers\u27 Formal Compliance [PDF]
, 2019 The purpose of this study is to determine whether there are impacts of tax audits (X1), tax sanctions (X2), and tax holdings (X3), on formal compliance of taxpayers (Y).
Puspitasari, D. (Dewi)
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Technologized Reproduction in Space: A Space‐Bioethical Case for Assisted Procreation
Bioethics, EarlyView.ABSTRACT With the increasing feasibility of space colonization, the issue of reproduction in space is becoming more relevant. As new settlements on the Moon, Mars, and other celestial bodies emerge, ensuring generational continuity will be essential for the survival and growth of these communities.
Maurizio Balistreri, Konrad Szocik
wiley +1 more source
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK
Jurnal Riset Akuntansi dan Bisnis Airlangga, 2018 This study is to determine the influence of factors that comply with taxpayer compliance in paying taxes. The variables are sunset policy, tax amnesty, tax sanction, tax awareness, knowledge and understanding about taxes, and tax service as ...
Listyowati +2 more
doaj
Managed decline: Muddling through with the Sterling (dis)Agreements, 1968–74
The Economic History Review, EarlyView.Abstract How do policymakers manage the decline of an international currency? This paper revisits the view that the ‘Sterling Agreements’ of 1968–74 – bilateral contracts between the UK and sterling‐holding governments – marked a successful paradigm shift towards sterling's managed ‘retirement’.
Alan de Bromhead +3 more
wiley +1 more source
Neuroeconomics: Tax Planning and the Role of Digital Literacy as a Moderation
Indonesian Interdisciplinary Journal of Sharia EconomicsTaxpayer awareness in fulfilling their tax needs is closely related to individual logical awareness. Corporate taxpayer awareness is closely related to tax planning in order to save business.
Tio Arriela Doloksaribu +3 more
doaj +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 +3 more
wiley +1 more source
Analisis Pelaksanaan Pemeriksaan Pajak dalam Pencapaian Target Penerimaan Pajak (Studi Kasus pada Kantor Pelayanan Pajak Pratama Blitar) [PDF]
, 2016 This study is conducted to imvestigate the implementation of tax audits, supporting factors and inhibitor factors of the implementation of tax audit, conducted by the tax office of pratama Blitar.
Astuti, E. S. (Endang) +2 more
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