Results 51 to 60 of about 7,010 (270)

Factors Affecting Taxpayer Compliance Kpp Pratama Candisari Indonesia [PDF]

, 2023
This study aims to analyze the effects of e-TPS implementation, taxpayer awareness, service quality, and taxpayer awareness and understanding of compliance The population of this study are all registered taxpayers of KPP Pratama Semarang Candisari The ...
Paramithaningtyas, Dimas Ajie, Rr. Suprantiningrum   +1 more
core   +2 more sources

Managing Strategically in Public Procurement: Dynamic Capabilities, Set‐Asides, and Contract Outcomes

Strategic Change, EarlyView.
ABSTRACT A key challenge in public procurement management is balancing equity and efficiency in government procurement. Based on longitudinal data on more than 120,000 US federal service and construction contracts awarded between 2008 and 2018 across over 500 federal agencies, we examine how agency‐level dynamic capabilities shape the performance of ...
Matilde Cappelletti, Leonardo M. Giuffrida, Sohvi Heaton, Donald Siegel   +3 more
wiley   +1 more source

Rethinking Public Administration Reform: Institutional Layering of Bureaucratic, Managerial and Community Logics Over Time in Nigeria's Tax Administration

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

Determinants of Taxpayer Compliance Through Taxpayer Satisfaction

Jurnal Ilmiah Akuntansi Kesatuan
Taxpayer compliance is a taxpayer's action in fulfilling his tax obligations in accordance with the provisions of the applicable laws and regulations in a country. E-Filling is a service for filling out and submitting taxpayer tax returns which is carried out electronically through a real time online system that provides application services or the ...
Iftitah Rahmi, Siska Yulia Defitri, Witra Maison   +2 more
openaire   +1 more source

The effect of tax knowledge and taxpayer awareness on BUMDes taxpayer compliance

Journal of Business and Information Systems (e-ISSN: 2685-2543), 2023
Knowing the influence of education level, tax knowledge and taxpayer awareness on BUMDes taxpayer compliance is the aim of this research. The population of this study were all BUMDes registered at the Village Government Office (PMK) in Sleman Regency and this study used a saturated sample.Saturated sample is a sampling technique when all members of the
Dian Indri Purnamasari, Wafiq Khotimah Nasution   +1 more
openaire   +1 more source

The Fargo‐Moorhead Diversion: Flood Protection or Sprawl Promotion?

River Research and Applications, EarlyView.
ABSTRACT Urban growth and development opportunities are needed worldwide, but growth and development must be hazard‐aware and should follow smart‐growth principles. The $2.89 billion Fargo‐Moorhead Area Diversion Project was designed to provide flood protection following damaging floods on the Red River of the North.
Nicholas Pinter, Ryan G. Miller, Joel Paulsen   +2 more
wiley   +1 more source

Understanding the relationship between tax knowledge and compliance under the self-assessment system

Jurnal Akademi Akuntansi
Purpose: This study aims to examine the impact of tax knowledge, taxpayer awareness, and the self- assessment system on individual taxpayer compliance, as well as to assess the moderating role of the self- assessment system in the relationship between ...
Mutia Arifah Zahra, Dahlia Tri Anggraini
doaj   +1 more source

PENGARUH PENGETAHUAN WAJIB PAJAK, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Pada Wajib Pajak Di SAMSAT Jakarta Selatan)

Monex: Journal Research Accounting Politeknik Tegal, 2019
This research is using quantitative study aimed to see whether there are influence of taxpayer knowledge, modernization of taxation administration system, and tax penalties on motor vehicle taxpayer compliance. This study uses the taxpayer who registered
Pradipta Anisa Virgiawati
doaj   +1 more source

Factors influencing the compliance of taxpayers

Journal of Contemporary Accounting, 2019
The compliance in tax reporting of an individual taxpayer who is running business or having freelance job is one of the ways to maximize the tax revenue in Indonesia. This research aims to examine the factors that affect the tax reporting compliance of an individual taxpayer who is running business or having freelance work.
Meidawati, Neni, Azmi, Muhammad Nurul
openaire   +3 more sources

Eliciting Taxpayer Preferences Increases Tax Compliance [PDF]

SSRN Electronic Journal, 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.'' Allowing a treatment group to express non-binding preferences over tax spending priorities leads to
Jan-Emmanuel De Neve, Cait Lamberton, Michael I. Norton   +2 more
openaire   +2 more sources