Results 61 to 70 of about 661,421 (220)
The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance [PDF]
Journal of Accounting and Taxation, 2017 The purpose of this study is to provide an insight into the government’s need for sustainable socialization on the importance of paying taxes. This study also aims to analyze the taxpayer's awareness, whether it can mediate the knowledge and understanding of tax regulations on taxpayer compliance or not. The approach in this study is quantitative, with
Ngesti Rahayu Yayuk +3 more
openaire +1 more source
Central Bank Digital Currencies, Financial Inclusion, and Privacy: A Normative Perspective
Southern Economic Journal, EarlyView.ABSTRACT Central bank digital currencies (CBDCs) are a digital form of a nation's money, issued by its central bank. As opposed to other forms of digital money, such as electronic bank balances or cryptocurrencies, they are centrally managed legal tender.
Andrew Allison, Alexander William Salter
wiley +1 more source
Determinants of Taxpayer Compliance Through Taxpayer Satisfaction
Jurnal Ilmiah Akuntansi KesatuanTaxpayer 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 +2 more
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Knowledge of Fraud and Taxpayer Compliance
JEJAK, 2017 Fraud is a unique crime committed by many people in various activities including in the tax sector that resulted in losses to the state. A research conducted in 2015 aimed at examining the factors that influence the taxpayer compliance in paying taxes with knowledge of fraud as a moderating variable.
Sigit Handoyo +1 more
openaire +2 more sources
Adding Realism to Theories of Taxpayer Compliance
Southern Economic Journal, EarlyView.ABSTRACT Explaining why people pay taxes has not been a central focus in the many important contributions of Jim Cox. Even so, I argue here that his work has greatly affected the way that we think about taxpayer compliance, by adding both directly and indirectly much needed realism to the theories and the applications of compliance. These contributions
James Alm
wiley +1 more source
Silica secrecy: Navigating access to silica dust data under freedom of information legislation
Australian Journal of Public Administration, EarlyView.Abstract Tunnel construction supports vital infrastructure development but can expose workers to serious health risks, including silicosis, from exposure to respirable crystalline silica (RCS). This study examines how Australia's freedom of information (FOI) legislation facilitates or hinders access to information that can support improvements in ...
Kate Cole, Tim Driscoll
wiley +1 more source
When Thriving for More Collapses the System: The Academic Reproduction of Uncaring Structures
British Journal of Management, EarlyView.Abstract This essay argues that the widening gap between aspirational aims and visionary orientations and the prevailing practices in neoliberal academia stems from deeper, historically rooted, market‐based logics shaping our institutions, increasingly governed by economic values and academic subjectivities therein.
Lara Pecis, Florian Bauer
wiley +1 more source
Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study
Jurnal Akuntansi dan Keuangan, 2018 The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples.
I Nyoman Putra Yasa +1 more
doaj
Moderation Of Patriotism Toward Tax Compliance Aspects
Iqtishaduna: Jurnal Ilmiah Ekonomi KitaThis study aimed to test and analyze the effect of taxpayer awareness, e-filing implementation, and tax sanctions on tax compliance with the love of the country as a moderating. This study uses a quantitative method with primary data.
Jaurino Jaurino +3 more
doaj +1 more source
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 +2 more
openaire +2 more sources