Results 111 to 120 of about 701,242 (279)
Effects of taxpayer compliance with taxpayer consciousness as intervening variable
Advances in Social Sciences Research Journal, 2019 This study analyzes (1) the effect of tax authorities services on taxpayer awareness; (2) the effect of tax sanctions on taxpayer awareness; (3) the effect of tax audits on taxpayer awareness; (4) the effect of taxpayer awareness on mandatory compliance; (5) the effect of tax authorities services on taxpayer compliance; (6) the effect of sanctions on ...
openaire +2 more sources
Tax audit and compliance of Indonesian individual taxpayers
INFO ARTHA, 2020 This research is conducted to answer the question whether the audit increases the tax compliance or not. The results shows that there is an increase in the amount of gross income reported by the taxpayer after audit although the result is weak.This study adopt the research of Norman Gemmell and Marissa Ratto (2012) by using difference-in-difference to ...
Arif Nugrahanto, Dwi Ardika Cahyono
openaire +1 more source
Insights from the Presidential Addresses to the Agricultural Economics Society
Journal of Agricultural Economics, EarlyView.ABSTRACT The Society's published presidential addresses have embraced a wide range of subject matter, reflecting a ‘road well travelled’ in agricultural economics. The areas covered include the development and use of data and statistics, lessons from history, sectoral analysis, land economics, international trade and international development.
David Blandford
wiley +1 more source
Sustainable HRM in the Public Sector: A Question of Viability or Legitimacy?
Human Resource Management Journal, EarlyView.ABSTRACT Recent research has underlined the growing importance of sustainability in HRM policy and practice, taking into account long‐term multi‐stakeholder goals. However, few studies have specified the drivers and outcomes of sustainable HRM practices, nor the contradictions that arise when managers attempt to satisfy the demands of both internal and
Mathew Johnson +3 more
wiley +1 more source
Decision usefulness of SME financial statements in Sri Lanka
Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon +2 more
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
Analysis of the Factors Affecting Individual Taxpayers Compliance
Accounting Analysis Journal, 2018 This research aimed to analyze the effect of Service Quality, Tax Penalties, Tax Amnesty and Religiosity on taxpayer’s. The population of this study are 90.485 private taxpayers who registered in KPP Pratama Semarang Candisari.
Rizki Rahmawati, Agung Yulianto
doaj +1 more source
Reviewing fast or slow: A theory of summary reversal in the judicial hierarchy
American Journal of Political Science, EarlyView.Abstract Appellate courts with discretionary dockets have multiple ways to review lower courts. We develop a formal model that evaluates the trade‐offs between “full review”—which features full briefing, oral arguments, and signed opinions—versus “quick review,” where a higher court can summarily reverse a lower court. We show that having the option of
Alexander V. Hirsch +2 more
wiley +1 more source
KEPATUHAN PAJAK BAGI WAJIB PAJAK ORANG PRIBADI DI KABUPATEN NGANJUK
Akuntansi Dewantara, 2018 This study aims to test and prove the influence of internal factors, external factors, perceptions of taxpayer compliance of individuals with certain circulation in Nganjuk district and to test and prove the influence of internal factors and external ...
Ambar - Wati
doaj +1 more source
Journal of Tax ReformThis study explores the dynamics of taxpayer compliance with motor vehicle taxes, shedding light on the intricacies of transport taxation. Focusing on the mediating role of taxpayer awareness, the research employs a quantitative approach with Likert ...
A. P. Erasashanti +4 more
semanticscholar +1 more source