Results 71 to 80 of about 701,242 (279)

Innovation and Growth Investment Through Capital Expenditure as a Channel and Boundary Condition Between Financial Performance and Corporate Reputation

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the role of capital expenditure in the relationship between financial performance and corporate reputation. Using moderation and mediation analyses based on multiple regressions with bootstrapping, we examined data from 121 airlines from 46 countries during 2007–2023.
Larissa M. Batrancea, Andreas‐Daniel Cocis, Ioan Dan Morar   +2 more
wiley   +1 more source

Tax Knowledge, Taxpayer Awareness and Tax Service Quality on Taxpayer Compliance Moderated by Tax Sanctions

Owner
This research was conducted with the aim to find out whether there is influence from tax knowledge, taxpayer awareness and quality of tax services on motor vehicle taxpayer compliance in Magelang City which is moderated by tax sanctions.
Khalisah Visiana Subekti, Y. Yuliana
semanticscholar   +1 more source

THE ROLE OF TAX FAIRNESS AND TAXPAYER TRUST IN BUILDING VOLUNTARY COMPLIANCE IN MSME TAXPAYERS

International Journal of Business Society, 2023
The aim of this study is to explain the role of tax fairness (procedural and distributive) and taxpayer trust (cognitive) in building voluntary compliance of micro, small, and medium enterprises (MSMEs) taxpayers in Malang Raya, Indonesia.

semanticscholar   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

The Influence of the Strictness of Tax Sanctions, the Level of Public Trust in the Government, the Quality of Services, the Level of Awareness, and Subjective Norms on Taxpayer Compliance in Increasing APBN Revenue (Case Study at KPP Pratama South Cikaran

Indonesian Interdisciplinary Journal of Sharia Economics
This research aims to examine the influence of the strictness of tax sanctions, the level of public trust in the government, service quality, level of awareness, and subjective norms on taxpayer compliance in increasing APBN revenues (case study at KPP ...
Yuliana Mega Astria, Siska Wulandari
doaj   +1 more source

Licensed Commoning and the Authoritarian Commons: Governing Participation in China's Community Gardens

Environmental Policy and Governance, EarlyView.
ABSTRACT China's environmental governance transition combines intensified vertical accountability and performance‐based management with expanding calls for public participation. However, despite growing demand for civic engagement, there remains limited understanding of how participatory environmental initiatives are structured and governed in practice.
Linjun Xie, Mengqi Shao, Gaohan Deng
wiley   +1 more source

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

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, Hardhika Maghribi Candrapuspa   +1 more
openaire   +2 more sources

Toward a Framework for Understanding Localization in Its Institutional Context: A Systems Perspective for Incorporating Local Values

Public Administration and Development, EarlyView.
ABSTRACT This paper explores how we might integrate local traditional values into a systems approach for analyzing and maximizing localization in the context of foreign aid. The paper situates localization and its operationalization in the older and broader literature on the political economy of foreign aid.
Jennifer M. Brinkerhoff
wiley   +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