Results 131 to 140 of about 80,866 (269)

Driven by risk: Understanding reference‐dependent preferences using simulated auto racing

Journal of Risk and Insurance, EarlyView.
Abstract Using data from over 56,000 simulated auto races worldwide, we analyze risk‐taking at the margins, consistent with reference‐dependent preferences. We show that participants' risk‐taking changes when a desired intermittent outcome is presented, sometimes at the expense of a more favorable expected end state.
James Hilliard, Annette Hofmann, David Weber   +2 more
wiley   +1 more source

PENGARUH PENGETAHUAN PAJAK, SIKAP WAJIB PAJAK DAN MORAL WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS (Studi Kasus pada Wajib Pajak Orang Pribadi Pekerjaan Bebas Profesi Dokter di Kota Semarang) [PDF]

, 2018
This study aims to determine the impact of tax knowledge, attitudes of taxpayers, and morals of taxpayers on tax compliance. Taxes are major source of state revenue which is used for funding the Government’s expenditures and development.
ARDIYANTO, Moh Didik, PERMATA, Desti Intan   +1 more
core  

Searching for safety: Working conditions and policing in a US emergency department

Medical Anthropology Quarterly, EarlyView.
Abstract In the United States, emergency departments aren't supposed to turn anyone away. They are the safety‐net of the safety‐net providing life‐saving care. Yet, what happens to healthcare when conditions are so strained that patients and staff lash out at each other? What happens when the safety net becomes a carceral net?
Fabián Luis C. Fernández
wiley   +1 more source

Persepsi Wajib Pajak Mengenai E-Filing dan Pengaruhnya terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi dalam Melaporkan Pajak [PDF]

, 2017
This research is aimed to examine the effect of taxpayer\u27s perception toward e-Filing system ofindividual taxpayer\u27s compliance in tax reporting. This research is associative research.
Gunawan, T. (Teddy), Kurniawati, E. T. (Eris), Suprapti, E. (Eny)   +2 more
core  

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

The Influence of Taxpayer Compliance Factors Toward Indonesian’s Personal Taxpayer

The International Journal of Accounting and Business Society
Purpose — This research aims to evaluate and analyze the correlation between tax understanding and sanctions and taxpayer compliance while also investigating the role of risk preference and religiosity as moderating factors. Design/methodology/approach­ This investigation is an associative research study that employs a quantitative approach.
Ade Wirianti Agatha, null Sutrisno, Mohammad Khoiru Rusydi   +2 more
openaire   +1 more source

Policymakers' Preferences Over Public–Private Modes of Service Delivery and Credit‐Claiming: Experimental Evidence

Public Administration, EarlyView.
ABSTRACT A survey experiment on US elected local policymakers allows us to test how incumbents strategically use infrastructure projects in their electoral campaigns. Each local official is presented with a scenario in which they are asked to imagine that they are going to run for office again and that a new infrastructure project has just been ...
Eleanor Florence Woodhouse, Paolo Belardinelli, Nathan Lee   +2 more
wiley   +1 more source

The role of taxpayer awareness in improving tax compliance: e-filing, self-assessment, and understanding

Jurnal Akademi Akuntansi
Purpose: This study aims to analyze the effect of the e-Filling system, self-assessment system, and understanding of taxpayers on WPOP compliance by requiring taxpayer awareness as an intervening variable.
Siska Dwi Nurjayanti, Umaimah
doaj   +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

Social Norms, Perceptions, Taxpayer Behavior, Tax Digitalization and Taxpayer Compliance

Jurnal Indonesia Sosial Teknologi
Considering that the level of tax compliance is important for the country as outlined above, research is needed that can provide solutions to reducing and even eliminating the gap between the ideal conditions of taxpayer compliance and the reality on the ground. This study uses a quantitative research design. The quantitative instrument used was in the
Ni Putu Desriana Dewi, Gede sri darma
openaire   +1 more source