Results 91 to 100 of about 701,242 (279)
Impact of Taxpayer Compliance on Revenue Collection: A Case of Mbeya City, Tanzania [PDF]
International Journal of Management, Accounting and EconomicsThe research aims to investigate the effect of taxpayer compliance on revenue collection using Mbeya City as a case study. Examine the degree of compliance, the variables influencing taxpayer compliance, and the relationship between taxpayer compliance ...
Beny Mwenda, Lewis Charles
doaj +1 more source
Public Management and Accounting Review, 2021 The purpose of this study is to determine e-filing, e-billing, and understanding of the Internet as a moderating variable on taxpayer compliance registered at KPP Pratama Surabaya Genteng. The object of this research was an individual taxpayer registered
Saiful Anwar +1 more
semanticscholar +1 more source
Eliciting Taxpayer Preferences Increases Tax Compliance [PDF]
SSRN Electronic Journal, 2013 Two experiments show that eliciting taxpayer preferences on government spending -- providing taxpayer agency -- increases tax compliance. We first create an income and taxation environment in a laboratory setting to test for compliance with a "lab tax.'' Allowing a treatment group to express non-binding preferences over tax spending priorities leads to
Jan-Emmanuel De Neve +2 more
openaire +2 more sources
Toward Sustainable Healthcare: Examining ESG‐Readiness in Austrian Regional State‐Owned Hospitals
Sustainable Development, EarlyView.ABSTRACT Reporting on environmental, social, and governance (ESG) issues is now an essential part of responsible corporate governance, including in the healthcare sector. This study investigates the ESG reporting practices of Austrian regional state‐owned hospitals (rSOHs), contributing to the growing sustainability literature. Thirteen interviews with
Philumena Bauer +3 more
wiley +1 more source
The Role of Religiosity and Patriotism in Improving Taxpayer Compliance
Journal of Accounting and Investment, 2019 The purpose of this study is to examine the direct effect of religiosity on taxpayer compliance. In addition, this study also examines the indirect effect of religiosity on taxpayer compliance using the mediation variables of taxpayer patriotism.
Ietje Nazaruddin
doaj +1 more source
The effect of tax knowledge and taxpayer awareness on BUMDes taxpayer compliance
Journal of Business and Information Systems (e-ISSN: 2685-2543), 2023 Knowing the influence of education level, tax knowledge and taxpayer awareness on BUMDes taxpayer compliance is the aim of this research. The population of this study were all BUMDes registered at the Village Government Office (PMK) in Sleman Regency and this study used a saturated sample.Saturated sample is a sampling technique when all members of the
Dian Indri Purnamasari +1 more
openaire +1 more source
Central Bank Digital Currencies, Financial Inclusion, and Privacy: A Normative Perspective
Southern Economic Journal, EarlyView.ABSTRACT Central bank digital currencies (CBDCs) are a digital form of a nation's money, issued by its central bank. As opposed to other forms of digital money, such as electronic bank balances or cryptocurrencies, they are centrally managed legal tender.
Andrew Allison, Alexander William Salter
wiley +1 more source
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 This study aims to determine the effect of the self-assessment system, knowledge of taxation, and tax sanctions on individual taxpayer compliance at the Pratama Bandung Cibeunying Tax Service Office.
Yana Hendayana +1 more
doaj +1 more source
The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance [PDF]
Journal of Accounting and Taxation, 2017 The purpose of this study is to provide an insight into the government’s need for sustainable socialization on the importance of paying taxes. This study also aims to analyze the taxpayer's awareness, whether it can mediate the knowledge and understanding of tax regulations on taxpayer compliance or not. The approach in this study is quantitative, with
Ngesti Rahayu Yayuk +3 more
openaire +1 more source
Crystallography in Open Science and its open educational resources
Acta Crystallographica Section A, EarlyView.Open Science is the movement to make scientific research, the data and their dissemination available to any member of an inquiring society, from professionals to citizens, irrespective of their economic situation. The IUCr provides fully open educational resources to Global South and Global North readers and authors.This article presents a review of ...
John R. Helliwell
wiley +1 more source