Results 71 to 80 of about 80,866 (269)

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

THE LEGITIMACY TRAP: Street Vending Heterogeneity and Selective Enforcement in San Francisco

International Journal of Urban and Regional Research, EarlyView.
Abstract Literature on street vending regulation often emphasizes the challenges in enforcing legal frameworks due to unclear laws or insufficient state capacity. However, it tends to overlook diversity among vendors themselves along crucial parameters such as spatial location, community ties and processes of goods procurement.
Irene Farah
wiley   +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

DIGITAL TECHNOSCIENTIFIC SOCIALITIES AS AN ENTANGLED COMMONS

International Journal of Urban and Regional Research, EarlyView.
Abstract In this contribution I examine digital technoscientific socialities through ethnographic fieldwork with Health for All, an interdisciplinary network formed at the start of the Covid‐19 outbreak. I expand the entangled commons framework for anthropological inquiry into collaborative, data‐intensive science, arguing that digital technoscientific
Lucilla Barchetta
wiley   +1 more source

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes

Journal of Accounting Research, EarlyView.
ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER, JOHN GALLEMORE, JARON WILDE   +2 more
wiley   +1 more source

Pengaruh Pemanfaatan Aplikasi E-spt Masa Ppn terhadap Tingkat Kepatuhan Wajib Pajak (Studi pada Kantor Pelayanan Pajak (Kpp) Pratama Surabaya Genteng) [PDF]

, 2014
The purpose of this research is to know and analyze simultaneously the influence and effect of partially between the perspective of Taxpayer (X1), The readiness of technology(X2), public services (X3), and socialization model (X4) toward tax compliance ...
Kharisma, N. (Nani)
core  

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

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, I Putu Hendra Martadinata   +1 more
doaj  

Sustainable HRM in the Public Sector: A Question of Viability or Legitimacy?

Human Resource Management Journal, EarlyView.
ABSTRACT Recent research has underlined the growing importance of sustainability in HRM policy and practice, taking into account long‐term multi‐stakeholder goals. However, few studies have specified the drivers and outcomes of sustainable HRM practices, nor the contradictions that arise when managers attempt to satisfy the demands of both internal and
Mathew Johnson, Stephen Mustchin, Damian Grimshaw, Aristea Koukiadaki   +3 more
wiley   +1 more source

Tax Enforcement for Gamers: High Penalties or Strict Disclosure Rules? [PDF]

, 2009
This essay responds to Alex Raskolnikov’s proposal to replace the current federal income tax compliance regime with a two-track approach based on taxpayer choice.
Zelenak, Lawrence A.
core   +2 more sources