Results 191 to 200 of about 2,069,903 (341)

Pengaruh Persepsi Pelaksanaan Sensus Pajak Nasional, Pengetahuan dan Pemahaman Peraturan Perpajakan, dan Kesadaran Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi (Wpop) pada Kpp Pratama Pekanbaru Senapelan [PDF]

, 2015
The research was conducted to determine the effect of Perception of national tax census, knowledge and understanding of taxation laws, tax awareness, with taxpayers compliance personal.
Basri, Y. M. (Yesi), Paulus, S. (Sem), Siahaan, M. E. (Maslyn)   +2 more
core  

The impact of taxpayer awareness, tax sanctions and the level of education on taxpayer compliance

Jurnal Inovasi Pajak Indonesia
Purpose - The study exmaines the effect of taxpayer awareness, tax sanctions, and education level on taxpayer compliance.Design/methodology/approach - The study uses a quantitative approach, utilizing survey data obtained from individual taxpayers registered at a tax office.
Rediva Cinta Lidya, Amalia Berliana Putri, Amri Amrulloh   +2 more
openaire   +1 more source

How Do Strikes and Lockouts Affect Applications to Danish Public Service Professional Education Programs? A Synthetic Control Analysis

Public Administration, EarlyView.
ABSTRACT With fewer young people entering public service, public employers and the corresponding trade unions aim at signaling that they offer attractive working conditions. However, in the struggle for attractive conditions, labor market conflicts occur between public employers and public sector unions when bargains fail. According to signaling theory,
Christian Heide, Florian Keppeler
wiley   +1 more source

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

Social Equity Practices in Public Financial Management: A Conceptual Review and Proposed Reforms

Public Administration, EarlyView.
ABSTRACT Equity has been at the core of public finance going at least as far back as 1776 when Adam Smith included it as one of four canons of a good tax in his classic An Inquiry into the Nature and Causes of the Wealth of Nations (Tax Project Institute 2025).
John R. Bartle, Philip G. Joyce, Marilyn M. Rubin   +2 more
wiley   +1 more source

Reposition Taxpayer Awareness Through Zakat in Indonesia [PDF]

Proceedings of the International Conference on Environmental Awareness for Sustainable Development in conjunction with International Conference on Challenge and Opportunities Sustainable Environmental Development, ICEASD & ICCOSED 2019, 1-2 April 2019, Kendari, Indonesia, 2019
Elis Rusmiati, Alan Hidayat
openaire   +1 more source

Navigating the Algorithmic State: Public Values and Citizens' Preferences of AI‐Driven Public Service Delivery

Public Administration, EarlyView.
ABSTRACT As the public sector increasingly adopts AI‐powered automated decision systems (ADS), understanding how citizens experience and value ADS use in public decision‐making is both normatively and practically important. Therefore, we examine and compare the effects of seven attributes of public values on citizens' support for ADS adoption in two ...
Guimin Zheng, Heewon Lee, Wenhui Li, Yixin Liu, Tian Tang   +4 more
wiley   +1 more source

Is a More‐Than‐Minimal State the Meta‐Utopia?

Philosophy &Public Affairs, EarlyView.
ABSTRACT Part III of Anarchy, State, and Utopia defends the minimal state as a framework for utopia. On Bader's reconstruction, this defense contains two justificatory strands: a common ground argument, which shows the minimal state to be compatible with the widest range of utopian associations, and an approximation argument, which holds it to be the ...
Carlo Ludovico Cordasco
wiley   +1 more source

Utilization of Income Tax Credits by Low-Income Individuals [PDF]

, 2005
The Internal Revenue Service-a sub-agency that exists to collect revenue-has the task of administering and enforcing a wide array of social policy: from subsidies for college and child care expenses, to creating jobs in depressed areas, and assisting ...
Dickert-Conlin, Stacy, Fitzpatrick, Katie, Hanson, Andrew   +2 more
core   +1 more source

Bonds on the Ballot: What Voters (Don't) Know About Debt Financing and Why It Matters

Public Budgeting &Finance, EarlyView.
Abstract American subnational governments commonly require voters to approve bond proposals, reflecting historical concerns about legislative shortsightedness. Yet voters need an understanding of how bond financing works to make choices consistent with preferences. Existing literature makes it unclear whether voters have such knowledge.
Shanna Pearson‐Merkowitz, Joshua J. Dyck, Edward L. Lascher Jr., Corey Lang   +3 more
wiley   +1 more source