The government–robber comparison: A long‐standing tradition beyond avowed libertarianism
Economic Affairs, EarlyView.Abstract A government differs from a robber, but they share the common feature of initiating coercion. This similarity has been noticed by libertarians as well as within a distinct scholarly tradition and as a recurring theme throughout Western philosophy.
Brian Mandeville
wiley +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
Pengaruh Sosialisasi, Motivasi, dan Pemahaman Wajib Pajak terhadap Kepatuhan Wajib Pajak (Studi pada Pengusaha Kena Pajak di Kantor Pelayanan Pajak Pratama Malang Utara) [PDF]
, 2014 This research aims to analyze and explain the influence effect of socialization, motivation, and taxpayer understanding toward taxpayer compliance.
Widiastuti, D. (Diani)
core +1 more source
Pro‐Market Economic Reforms and Resource Curse: Do Initial Conditions Matter?
Economics of Transition and Institutional Change, EarlyView.ABSTRACT The quality of economic institutions plays a crucial role in enhancing a country's economic performance, leading international organisations to recommend pro‐market institutional reforms as a strategy to support economic development. This paper investigates how the natural resource curse affects pro‐market reforms, analysing a sample of 90 ...
Isaac Amedanou, Kwamivi Mawuli Gomado
wiley +1 more source
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK
Jurnal Riset Akuntansi dan Bisnis Airlangga, 2018 This study is to determine the influence of factors that comply with taxpayer compliance in paying taxes. The variables are sunset policy, tax amnesty, tax sanction, tax awareness, knowledge and understanding about taxes, and tax service as ...
Listyowati +2 more
doaj
The Moderating Effect of Tax Volunteers on Taxpayer Compliance
IJEBD (International Journal of Entrepreneurship and Business Development)Purpose: With an emphasis on the role of tax volunteers, taxpayer comprehension, tax penalties, awareness, and E-SPT use, this study attempts to investigate the factors impacting MSME taxpayer compliance in Cirebon Region Three.
Heni Susilawati +3 more
doaj +1 more source
El Muhasaba: Jurnal Akuntansi, 2012 The aim of this study is to examine the direct and indirect effect of trust to government, costs of compliance and moral obligation on taxpayer compliance behavior. This study was conducted in East Java.
Muslichah Muslichah
doaj +1 more source
Persepsi Wajib Pajak dan Pelaksanaan Sistem Self Assessment dengan Tingkat Kepatuhan Wajib Pajak Perseorangan pada Kantor Pelayanan Pajak Semarang Barat [PDF]
, 2013 The main function is as a source of finance tax state (budgetair) and State regulating device (Regular). There is a difference in principle between the taxation system before taxreform the current taxation system.
Suyati, S. (Sri)
core
The Heterogeneous Impact of Children on Maternal Employment: Evidence From East and West Germany
Economics of Transition and Institutional Change, EarlyView.ABSTRACT This study investigates the causal effect of fertility on female labour market outcomes in East and West Germany. We use twin births as an exogenous variation for family size. Our results suggest a negative relationship between the number of children and maternal labour market outcomes.
Johannes Köckeis, Sven Stöwhase
wiley +1 more source