Results 71 to 80 of about 7,010 (270)

Stretching Scarce Authorizing Legislation as Far as Possible: A Legislative History of the 340B Drug Pricing Program

The Milbank Quarterly, EarlyView.
Policy Points The original purpose of the 340B program was to exempt Public Health Service Act funded clinics and state and local public hospitals from the inflationary best‐price component of the recently enacted Medicaid drug rebate program. The secondary purpose was to reduce drug prices for these clinics and hospitals in order to preserve and ...
SAYEH NIKPAY, MIKAYLA REINKE, NICOLE QUINONES   +2 more
wiley   +1 more source

Government Control in Increasing Vehicles Taxpayer Compliance [PDF]

, 2021
This study aims to determine the dynamics of taxpayer compliance from time to time by using a mathematical model. This study uses two analysis tools, namely differential equations, to create a model of taxpayer compliance and Moderated Regression ...
Hakim, L. (Lukmanul), Ananda, N. A. (Nova), Nurjihadi, M. (Muhammad), Zulkieflimansyah, Z. (Zulkieflimansyah), Hasri, D. A. (Diah)   +4 more
core  

Obligation, Exemption and Remission: The Multi‐Layered Functioning of the Poll Tax (Cizye) in Ottoman Governance during the Long Eighteenth Century

History, EarlyView.
Abstract This article examines the poll tax (Ottoman Turkish cizye; Arabic jizya) levied on non‐Muslim subjects of the Ottoman Empire, not as a fixed, one‐dimensional tax item within the Ottoman fiscal system but as a multi‐layered administrative instrument organized around obligation, exemption and remission.
ÖZLEM BAŞARIR
wiley   +1 more source

Moderation Of Patriotism Toward Tax Compliance Aspects

Iqtishaduna: Jurnal Ilmiah Ekonomi Kita
This 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, Aris Setiawan, Febriati Febriati, Wilda Sari   +3 more
doaj   +1 more source

Analysis of the Factors Affecting Individual Taxpayers Compliance

Accounting Analysis Journal, 2018
This research aimed to analyze the effect of Service Quality, Tax Penalties, Tax Amnesty and Religiosity on taxpayer’s. The population of this study are 90.485 private taxpayers who registered in KPP Pratama Semarang Candisari.
Rizki Rahmawati, Agung Yulianto
doaj   +1 more source

Tax audit and compliance of Indonesian individual taxpayers

INFO ARTHA, 2020
This research is conducted to answer the question whether the audit increases the tax compliance or not. The results shows that there is an increase in the amount of gross income reported by the taxpayer after audit although the result is weak.This study adopt the research of Norman Gemmell and Marissa Ratto (2012) by using difference-in-difference to ...
Arif Nugrahanto, Dwi Ardika Cahyono
openaire   +1 more source

Insights from the Presidential Addresses to the Agricultural Economics Society

Journal of Agricultural Economics, EarlyView.
ABSTRACT The Society's published presidential addresses have embraced a wide range of subject matter, reflecting a ‘road well travelled’ in agricultural economics. The areas covered include the development and use of data and statistics, lessons from history, sectoral analysis, land economics, international trade and international development.
David Blandford
wiley   +1 more source

The Effect of Tax Awareness Level and Tax Service Effectiveness on Taxpayer Compliance in Sukabumi Regency

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to examine the effect of Taxpayer Awareness and the Effectiveness of Tax Services on Taxpayer Compliance in Sukabumi Regency. This research employs a quantitative approach using primary data collected through structured questionnaires ...
Tiara Nurul Hikmah, Vita Citra Mulyandini   +1 more
doaj   +1 more source

KEPATUHAN PAJAK BAGI WAJIB PAJAK ORANG PRIBADI DI KABUPATEN NGANJUK

Akuntansi Dewantara, 2018
This study aims to test and prove the influence of internal factors, external factors, perceptions of taxpayer compliance of individuals with certain circulation in Nganjuk district and to test and prove the influence of internal factors and external ...
Ambar - Wati
doaj   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source