Public Administration and Development, EarlyView.ABSTRACT The reform of public institutions has attracted sustained attention in both scholarship and policymaking. Increasingly, however, there is growing recognition that reforms are rarely implemented in an institutional vacuum. Instead, new reforms are layered onto existing arrangements, producing hybrid institutional landscapes shaped by prior ...
Edidiong Bassey
wiley +1 more source
THE EFFECT OF TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE: THE MODERATING ROLE OF TAXPAYER SANCTIONS
Journal Universitas Muhammadiyah Gresik Engineering, Social Science, and Health International Conference (UMGESHIC), 2021 This study aims to test the influence of Tax Awareness on Taxpayer Compliance with tax sanctions as a moderation variable. The population used is private taxpayers who are affected in KPP Pratama Gresik. The sample in this study amounted to 95 selected using purposive sampling technique.
Suwandi Suwandi, Faridatul Khasanah
openaire +2 more sources
Understanding taxpayer's compliance on E-Commerce
Jurnal Inovasi Ekonomi, 2021 E-Commerce should be a potential source of tax revenue seeing its rapid growth and is supported by the growing growth of internet users. But in fact, the tax revenue target has not been achieved. This study aims to determine the effect of Taxpayer awareness and Understanding on Taxpayer compliance.
Wiwit Irawati +4 more
openaire +2 more sources
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Wajib Pajak di Kota Magelang) [PDF]
, 2015 This study aimed to analyze the factors that influence individual taxpayer compliance in Magelang. Independent variables which are used to examine the individual taxpayer compliance, among others: the taxpayer awareness, knowledge and understanding of ...
NUGRAHENI, Agustina Dewi, PURWANTO, Agus
core +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 +1 more
doaj +1 more source
INDIVDIDUAL TAXPAYER OPPORTUNITIES ON TAX COMPLIANCE
AKUNTABILITAS, 2022 The OECD provides recommendations to improve taxpayer compliance in Indonesia by reducing tax avoidance practices. However, most of the research conducted in Indonesia currently discusses individual taxpayers' economic, psychological or moral factors, intending to encourage taxpayers to comply voluntarily. Meanwhile, Kleven et al.
Prianto Budi Saptono +1 more
openaire +1 more source
Toward Sustainable Healthcare: Examining ESG‐Readiness in Austrian Regional State‐Owned Hospitals
Sustainable Development, EarlyView.ABSTRACT Reporting on environmental, social, and governance (ESG) issues is now an essential part of responsible corporate governance, including in the healthcare sector. This study investigates the ESG reporting practices of Austrian regional state‐owned hospitals (rSOHs), contributing to the growing sustainability literature. Thirteen interviews with
Philumena Bauer +3 more
wiley +1 more source
Pengaruh Persepsi Wajib Pajak Tentang Kebijakan Tax Amnesty (Pengampunan Pajak), Motivasi Membayar Pajak, Self Assessment, Tingkat Pendapatan dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Karanganyar) [PDF]
, 2018 This research has purpose to analyze and test empirically about influence of taxpayer perception about tax amnesty policy (tax forgiveness), tax pay motivation, self assessmnet, income level and service quality to taxpayer compliance.
, Dra. Rina Trisnawati, Ak, M.Si, Ph.D +1 more
core
Impact of Taxpayer Compliance on Revenue Collection: A Case of Mbeya City, Tanzania [PDF]
International Journal of Management, Accounting and EconomicsThe 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
Taxpayer compliance improvement strategy motor vehicles
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 North Central Timor Regency is one of the regencies in East Nusa Tenggara Province which is located directly adjacent to the Democratic State of Timor Leste. One of the most crucial development problems in this region is the problem of poverty.
Margareta Diana Pangastuti
doaj +1 more source