The Factors that Affecting Compliance of Taxpayer in Submitting The Annual Notice (Case Study at Jambi City Primary Tax Service Office) [PDF]
, 2022 Rico Wijaya +3 more
openalex +1 more source
Financial Accountability &Management, Volume 42, Issue 1, Page 49-61, February 2026.ABSTRACT Public sector accounting and audit are intrinsically related to the political environment in which they are situated. This study critically investigates the interactions between the political and public sector accountability with specific regard to political agenda and reputation management, politicians' use of accounting reports, and the ...
Lee D. Parker, Alvise Favotto
wiley +1 more source
Proposal of a guide for the interpretation, simplification of the regulatory process and good tax compliance, case of digital taxpayers, influencers. [PDF]
PLoS One, 2023 Mamani Monrroy KY +4 more
europepmc +1 more source
Understanding Public Sector Risk Management in Contexts of Hybridity: A Structured Literature Review
Financial Accountability &Management, Volume 42, Issue 1, Page 119-140, February 2026.ABSTRACT As risk management (RM) becomes more prevalent and public sector reforms increasingly blur the lines between the public and private spheres, understanding RM in these potentially hybridized settings becomes ever more critical. Building on the four dimensions of hybridity proposed by Denis et al.—namely, governance structures, agency and ...
Sarah Russo +3 more
wiley +1 more source
Tax Compliance Model Based on Taxpayers Planned Behavior in Indonesia
, 2022 Sumarno Manrejo +3 more
openalex +2 more sources
Enterprise Data Valuation—A Targeted Literature Review
Journal of Economic Surveys, Volume 40, Issue 1, Page 73-92, February 2026.ABSTRACT As digital transformation redefines business models, enterprise value increasingly depends on intangible assets, especially data, rather than traditional physical assets like buildings and equipment. Traditional accounting has long focused on valuing physical assets based on their anticipated future economic benefits, distinguishing between ...
Sai Krishnan Mohan +2 more
wiley +1 more source
Endogenous Tax Compliance and Macroeconomic Performance Driven by Satisficing Evolutionary Dynamics
Metroeconomica, Volume 77, Issue 1, Page 36-54, February 2026.ABSTRACT We incorporate tax evasion to a demand‐led macrodynamic model of capacity utilization and output growth rate. The frequency of tax evaders is endogenously time‐varying, driven by imitation‐augmented satisficing evolutionary dynamics involving pecuniary factors, as well as non‐pecuniary elements which are reflected in the distribution of tax ...
Leonardo Barros‐Torres +2 more
wiley +1 more source
Pengaruh Self Assesment System, Kesadaran Wajib Pajak Terhadap KepatuhanWajib Pajak UMKM dengan Pengetahuan Perpajakan Sebagai Variabel Moderasi [PDF]
This research aims to examine the influence of the self-assessment system, taxpayer awareness on MSME taxpayer compliance with Tax Knowledge as a moderating variable at KPP Pratama Surabaya Surabaya.
Putri, Fara Dita Yulanda
core
The Effect of Tax Knowledge, Self Assessment System, and Tax Awareness on Taxpayer Compliance [PDF]
, 2018 Yossi Diantimala Asrinanda
openalex +1 more source