Results 131 to 140 of about 701,242 (279)

PENGARUH KESADARAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Jurnal Akuntansi, 2019
This research is intended to increase tax awareness, tax socialization, fiscal service, and tax penalties. The data used in this study were primary data. Primary data from questionnaires distributed to Individual Taxpayer in Bengkulu City.
Stefani Siahaan, Halimatusyadiah Halimatusyadiah   +1 more
doaj   +1 more source

The Challenges of Backsourcing

Financial Accountability &Management, EarlyView.
ABSTRACT Public sector outsourcing sometimes ends in unexpected termination, forcing authorities to engage in backsourcing. The aim of this study is to identify the challenges posed by unexpected terminations of sourcing contracts in the public sector and analyze how actual practices in these situations diverge from theoretical expectations in the ...
Johan Berlin, Eric Carlström, Magnus Jansson, David Karlsson   +3 more
wiley   +1 more source

Systematic flaws: uncovering biases and replicability challenges in literature reviews on efficiency of education

International Transactions in Operational Research, EarlyView.
Abstract Literature reviews published in peer‐reviewed journals are a prime source of general reference, as their validity and reliability are usually undisputed. This paper aims to raise awareness on biases and replicability challenges widely spread across literature reviews, using the field of efficiency of education as an example.
Juan Malagon, Carla Haelermans
wiley   +1 more source

The Effect of Selfish Ethics, Altruist Ethics, and Morality on Taxpayer Compliance with Trust as a Moderating Variable

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to examine egoistic ethics, altruistic ethics, and morality in explaining taxpayer compliance. This study also tests the effect of trust as a moderating variable.
Yudi Hermawan, Lilis Ardini, David Efendi   +2 more
doaj   +1 more source

Influence Quality of Service, Taxpayer Knowledge and Taxpayer Awareness Towards Taxpayer Compliance

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES
This study examines the factors influencing tax compliance among small and medium-sized enterprises (MSMEs) in West Jakarta. The research analyzes three key factors: quality of tax services, taxpayer knowledge, and taxpayer awareness. Using a quantitative approach, primary data was collected through online questionnaires distributed via Google Forms to
Helmi Faisal Kholagi, Nurul Hidayah
openaire   +1 more source

Technocracy, Supranationalism and Right‐Wing Populism: The Variegated Sheltering of Western Assets in East Central European Countries

JCMS: Journal of Common Market Studies, EarlyView.
Abstract After the Global Financial Crisis of 2008, European Union (EU) governance has become more tolerant towards national policy adaptation and experimentation. Right‐wing populist governments in East Central Europe (ECE) have used this increased flexibility amongst other things to develop various economically nationalist strategies to reassert ...
Gerhard Schnyder, Andreas Nölke, Dorottya Sallai   +2 more
wiley   +1 more source

Out of Many, Many: Variation in East Central Europe Financial Governance Despite the EU's Single Market

JCMS: Journal of Common Market Studies, EarlyView.
Abstract Following the global financial crisis, European financial authorities introduced a host of new initiatives intended to advance market integration, improve the quality of bank oversight and enhance both economic stability and prospects for growth.
Dóra Piroska, Rachel A. Epstein
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

Tax Incentives for Small and Medium–Sized Enterprises: A Systematic Literature Review

Journal of Economic Surveys, EarlyView.
ABSTRACT This paper presents a PRISMA‐guided systematic literature review of 91 studies analyzing tax incentives for small and medium‐sized enterprises (SMEs) and their stakeholders. Adopting an SME‐specific, instrument‐agnostic perspective, spanning both firm‐side and investor‐side incentives across multiple tax instruments, we identify three patterns.
Adam Lynch, Ciarán Mac an Bhaird, Seán O'Reilly   +2 more
wiley   +1 more source

Hedger of Last Resort: Evidence from Brazilian FX Interventions, Local Credit, and Global Financial Cycles

The Journal of Finance, EarlyView.
ABSTRACT We show that FX interventions can be effective, particularly in attenuating global financial spillovers. We exploit global financial shocks and Brazilian central bank interventions in FX derivatives using three matched administrative registers: bank credit (to firms), foreign credit to banks, and employer‐employees. After the U.S.
RODRIGO BARBONE GONZALEZ, DMITRY KHAMETSHIN, JOSÉ‐LUIS PEYDRÓ, ANDREA POLO   +3 more
wiley   +1 more source