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]
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
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
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
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
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
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]
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
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]
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
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

