Results 51 to 60 of about 82,106 (233)

Pengaruh Pengetahuan, Modernisasi Strategi Direktorat Jenderal Pajak, Sanksi Perpajakan, Kualitas Pelayanan Fiskus Dan Religiusitas Yang Dipersepsikan Terhadap Kepatuhan Perpajakan (Studi Empiris Pada Wajib Pajak Orang Pribadi Pekerja Bebas Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Karanganyar) [PDF]

open access: yes, 2016
This study aims to see the influence of knowledge, Strategy of Indonesia Taxation Authority, Tax Penalties, the quality of service for individual taxpayer at Tax service office pratama Karanganyar and Religiosit to taxpayer compliance.
Eka Wati, Reny
core  

Policy shifts and drifts: From intention to implementation of Australia's National Disability Insurance Scheme

open access: yesAustralian Journal of Public Administration, EarlyView.
Abstract It is not uncommon that original aspirations of social policy go astray during implementation. Issues that are the focus of social policy are often tied to various competing social, political, and value positions, making them unfailingly ‘wicked’ and rendering the design and implementation of solutions inherently challenging.
Eloise Hummell   +3 more
wiley   +1 more source

Analysis of E-SPT and E-filing utilization on taxpayer compliance: A multiple regression approach

open access: yesAl-Jabar
Background: Statistical data from Lampung Province indicate a steady annual increase in the number of taxpayers utilizing e-SPT (electronic tax return) and e-filing, particularly from 2019 to 2022.
Achi Rinaldi   +2 more
doaj   +1 more source

The Role of Religiosity and Patriotism in Improving Taxpayer Compliance

open access: yesJournal of Accounting and Investment, 2019
The purpose of this study is to examine the direct effect of religiosity on taxpayer compliance. In addition, this study also examines the indirect effect of religiosity on taxpayer compliance using the mediation variables of taxpayer patriotism.
Ietje Nazaruddin
doaj   +1 more source

The effect of self-assessment systems, tax knowledge, and tax sanctions on the culture of taxpayer compliance of personal persons

open access: yesJPPI (Jurnal Penelitian Pendidikan Indonesia), 2023
This study aims to determine the effect of the self-assessment system, knowledge of taxation, and tax sanctions on individual taxpayer compliance at the Pratama Bandung Cibeunying Tax Service Office.
Yana Hendayana   +1 more
doaj   +1 more source

Change the world farm by farm: The moral care of audit and the paradox of animal welfare inspection in Europe Changer le monde, ferme par ferme : le soin moral de l'audit et le paradoxe des contrôles du bien‐être animal en Europe

open access: yesJournal of the Royal Anthropological Institute, EarlyView.
In European animal welfare inspection on farms and at slaughter, inspectors encounter moral challenges that reveal the paradox at the heart of animal welfare. Against the harsh realities of industrial agriculture, not only are their idealized notions of animal wellbeing unrealizable, but inspectors are instrumental in perpetuating standards of welfare ...
Eimear Mc Loughlin
wiley   +1 more source

Eliciting taxpayer preferences increases tax compliance [PDF]

open access: yes, 2013
Two experiments show that eliciting taxpayer preferences on government spending—providing taxpayer agency--increases tax compliance. We first create an income and taxation environment in a laboratory setting to test for compliance with a lab tax ...
A B Sussman   +58 more
core   +2 more sources

WHAT DOES IT TAKE TO ‘ACCEPT’ URBAN SHRINKAGE? A Comparative Analysis of Discursive Pathways to Policy and Action on Shrinking Cities in the Netherlands and Finland

open access: yesInternational Journal of Urban and Regional Research, EarlyView.
Abstract Shrinking cities are increasingly drawing global attention, but urban shrinkage is seldom considered as an enduring structural condition necessitating a move beyond growth‐centric strategies. The focus often remains on mitigating symptoms rather than embracing the broader implications of long‐term decline. Understanding of what drives decision‐
Marjan Marjanović, Johanna Lilius
wiley   +1 more source

Pengaruh Pemanfaatan Aplikasi E-spt Masa Ppn terhadap Tingkat Kepatuhan Wajib Pajak (Studi pada Kantor Pelayanan Pajak (Kpp) Pratama Surabaya Genteng) [PDF]

open access: yes, 2014
The purpose of this research is to know and analyze simultaneously the influence and effect of partially between the perspective of Taxpayer (X1), The readiness of technology(X2), public services (X3), and socialization model (X4) toward tax compliance ...
Kharisma, N. (Nani)
core  

THE LEGITIMACY TRAP: Street Vending Heterogeneity and Selective Enforcement in San Francisco

open access: yesInternational Journal of Urban and Regional Research, EarlyView.
Abstract Literature on street vending regulation often emphasizes the challenges in enforcing legal frameworks due to unclear laws or insufficient state capacity. However, it tends to overlook diversity among vendors themselves along crucial parameters such as spatial location, community ties and processes of goods procurement.
Irene Farah
wiley   +1 more source

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