Results 51 to 60 of about 661,421 (220)

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

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

Al-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, Yulistia Devi, Dana Taha Mohammed Saleh   +2 more
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

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

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

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

Sand in the Wheels: Corruption, Governance, and the Quest for Sustainable Development in Sub‐Saharan Africa

Sustainable Development, EarlyView.
ABSTRACT How do governance quality and corruption jointly shape sustainable development? We analyze an unbalanced panel of 38 Sub‐Saharan African countries (2002–2021) employing PCSE and FGLS estimators. The model also includes controls for health expenditure, digitalization, unemployment, trade openness, and GDP.
Deniz Erenel, Halil Peçe, Cihan Necmi Günal   +2 more
wiley   +1 more source

The Influence of Understanding Tax Regulations, Quality of Fiscal Services, Tax Law Enforcement on Taxpayer Compliance Behavior Moderated Taxpayer Awareness

Journal of Applied Taxation and Policy
Tax is the main source of state revenue that plays a crucial role in supporting national development; however, individual taxpayer compliance remains a challenge in Indonesia.
Nurkhaerun Nisa, Sumarlin, Nur Rahmah Sari   +2 more
doaj   +1 more source

The Role of Religiosity and Patriotism in Improving Taxpayer Compliance

Journal 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

JPPI (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, Radhi Abdul Halim Rachmat   +1 more
doaj   +1 more source