Results 41 to 50 of about 7,010 (270)

Analysis of the Impact of Tax Administrative Sanctions and Taxpayer Awareness on Taxpayer Compliance in the MSME Sector

International Journal of Business, Economics, and Social Development
This study investigates the influence of tax administrative sanctions and taxpayer awareness on taxpayer compliance in the Micro, Small, and Medium Enterprises (MSME) sector.
Widayanti, Nur Hidayah K Fadhilah
doaj   +1 more source

Innovation and Growth Investment Through Capital Expenditure as a Channel and Boundary Condition Between Financial Performance and Corporate Reputation

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the role of capital expenditure in the relationship between financial performance and corporate reputation. Using moderation and mediation analyses based on multiple regressions with bootstrapping, we examined data from 121 airlines from 46 countries during 2007–2023.
Larissa M. Batrancea, Andreas‐Daniel Cocis, Ioan Dan Morar   +2 more
wiley   +1 more source

Tax compliance in Tanzania : an analysis of law and policy affecting voluntary taxpayer compliance [PDF]

, 2011
Includes abstract.Includes bibliographical references (p. 278-300).This study examines the problem of low level tax compliance in Tanzania. It proceeds from the premise that high level taxpayer compliance is essential to the success of the tax system ...
Ongwamuhana, Kibuta
core  

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Licensed Commoning and the Authoritarian Commons: Governing Participation in China's Community Gardens

Environmental Policy and Governance, EarlyView.
ABSTRACT China's environmental governance transition combines intensified vertical accountability and performance‐based management with expanding calls for public participation. However, despite growing demand for civic engagement, there remains limited understanding of how participatory environmental initiatives are structured and governed in practice.
Linjun Xie, Mengqi Shao, Gaohan Deng
wiley   +1 more source

The Influence of the Strictness of Tax Sanctions, the Level of Public Trust in the Government, the Quality of Services, the Level of Awareness, and Subjective Norms on Taxpayer Compliance in Increasing APBN Revenue (Case Study at KPP Pratama South Cikaran

Indonesian Interdisciplinary Journal of Sharia Economics
This research aims to examine the influence of the strictness of tax sanctions, the level of public trust in the government, service quality, level of awareness, and subjective norms on taxpayer compliance in increasing APBN revenues (case study at KPP ...
Yuliana Mega Astria, Siska Wulandari
doaj   +1 more source

Green swans and blue skies: Climate change and insolvency risk for financial institutions

International Insolvency Review, EarlyView.
Abstract This lecture in honour of the late Gabriel Moss QC and Ian Fletcher QC examines the challenge of climate‐related financial risk. Prudential regulators and central banks recognize that the systemic nature of climate‐related financial risk makes it an emerging vulnerability relevant to cross‐border insolvency resolution.
Janis Sarra
wiley   +1 more source

Impact of Taxpayer Compliance on Revenue Collection: A Case of Mbeya City, Tanzania [PDF]

International Journal of Management, Accounting and Economics
The 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

The Role of Taxpayer Trust and Awareness on Voluntary Compliance: An Experimental Study

Jurnal Ilmiah Akuntansi, 2023
This study is a development of previous research which found that fair treatment from the tax authorities were not able to encourage taxpayer compliance.
I Putu Hendra Martadinata, I Nyoman Putra Yasa   +1 more
doaj   +1 more source

TAXPAYER AWARENESS, TAX SANCTIONS, REPORTING IN TAXPAYER COMPLIANCE UMKM KARANGANYAR [PDF]

, 2021
The purpose of this study was to determine the effect of taxpayer awareness, tax liability, and taxpayer reporting in Karanganyar, with 100 samples. Methods of data collection using a linkert scale questionnaire. The results showed that tax awareness was
Suprihati, Suprihati, Sumartini, Sumartini   +1 more
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