Results 81 to 90 of about 1,132 (246)

Buchanan and the Social Contract: Coordination Failures and the Atrophy of Property Rights

Southern Economic Journal, EarlyView.
ABSTRACT James Buchanan advocated that societies should be based on a social contract. He rejected anarchy, seeing it as a “Hobbesian jungle” that calls for government intervention to maintain social order. He also opposed theories of spontaneous order. These views led to debates about the compatibility of Buchanan's works with classical liberalism and
Stefano Dughera, Alain Marciano
wiley   +1 more source

PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN PROGRAM SAMSAT CORNER TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Akuntansi Dewantara, 2017
This study aimed to examine the effect of knowledge of the taxpayer, the taxpayer awareness, and Program SAMSAT Corner on tax compliance in the Motor Vehicle Galeria Mall.
Dewi Kusuma Wardani, Moh. Rifqi Asis
doaj   +1 more source

KESADARAN PERSEPSI TENTANG KEADILAN DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN DI KOTA PALU

Jurnal Ekonomi dan Bisnis Airlangga, 2020
Tax Compliance issue is a constraint in optimizing tax revenue. Tax compliance is the main thing that supports the course of the selfassessment system which in this system obligatory role of the taxpayer is required to realize the achievement of tax ...
Ni Nyoman Kristian Mediawati
doaj   +1 more source

Education, Service Quality, Accountability, Awareness, and Taxpayer Compliance: Individual Taxpayer Perception

International Journal of Financial Research, 2019
The aim of this study is to investigate how education, service quality, and accountability affect taxpayer compliance and awareness. A model was developed and tested by using a sample of 253 taxpayers listed on the Directorate General of Taxation in Riau, Indonesia.
Vince Ratnawati, Ria Nelly Sari, Zuraidah Mohd Sanusi   +2 more
openaire   +2 more sources

When Thriving for More Collapses the System: The Academic Reproduction of Uncaring Structures

British Journal of Management, EarlyView.
Abstract This essay argues that the widening gap between aspirational aims and visionary orientations and the prevailing practices in neoliberal academia stems from deeper, historically rooted, market‐based logics shaping our institutions, increasingly governed by economic values and academic subjectivities therein.
Lara Pecis, Florian Bauer
wiley   +1 more source

ANALISIS PENGARUH KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA MALANG SELATAN

Jurnal Akuntansi dan Perpajakan, 2017
This research aimed to analyze the influence of taxpayers awareness and the quality service tax authorities on individual tax compliance. This research was conducted on Kantor Pelayanan Pajak Pratama Malang Selatan.
Yessica Tanilasari, Pujo Gunarso
doaj   +1 more source

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

The Association of Medicaid Estate Recovery with Homeownership, Home Equity, and Medicaid Enrollment

The Milbank Quarterly, EarlyView.
Policy Points This study examines the association between the implementation of Medicaid estate recovery and homeownership, home equity, and Medicaid enrollment among low‐income adults. Estate recovery is associated with a decrease in Medicaid enrollment among unmarried, low‐income older adults and a decrease in home equity overall and among Black ...
AMANDA SPISHAK‐THOMAS
wiley   +1 more source

Stretching Scarce Authorizing Legislation as Far as Possible: A Legislative History of the 340B Drug Pricing Program

The Milbank Quarterly, EarlyView.
Policy Points The original purpose of the 340B program was to exempt Public Health Service Act funded clinics and state and local public hospitals from the inflationary best‐price component of the recently enacted Medicaid drug rebate program. The secondary purpose was to reduce drug prices for these clinics and hospitals in order to preserve and ...
SAYEH NIKPAY, MIKAYLA REINKE, NICOLE QUINONES   +2 more
wiley   +1 more source

TAX COMPLIANCE WITH TAXPAYER AWARENESS AS AN INTERVENING VARIABLE

Humanities & Social Sciences Reviews, 2020
Purpose of the study: This research explores the role of taxpayer awareness as an intervening variable in analyzing the effect of tax penalties and tax audits on taxpayer compliance. Methodology: The Research to use a purposive sampling method with the type of sample selection based on consideration the judgment sampling. Main Findings: The
Arifin Idrus, Annas Lalo, Mariana Tenreng, Syamsiah Badruddin   +3 more
openaire   +1 more source