Results 81 to 90 of about 80,866 (269)

Factors Affecting Taxpayer Compliance

Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi)
The aim of this study is to investigate how taxpayer awareness and tax sanctions affect individual taxpayer compliance at the Bandung Cicadas Pratama Tax Service Office. The study population comprises 102.520 individual taxpayers registered at KPP Pratama Bandung Cicadas in 2022.
Mariana, Citra, Andari, Diah, Andriana, Nadila   +2 more
openaire   +2 more sources

Export Credit Agencies and the Privilege of Wealth in Global Value Chain Participation

Global Policy, EarlyView.
ABSTRACT Public export credit agencies (ECAs) facilitate global trade by offering insurance to protect against the risk of non‐payment, provided minimum local content was produced. With the rise of global value chains (GVCs), exports often contain limited national content, and some ECAs argue that ‘national interest’ is more important.
Michael Creighton, Helena Barnard, Matthew Sterne, Brendon Wolff‐Piggott   +3 more
wiley   +1 more source

Analisis Faktor-faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak (Studi Wpop yang Memiliki USAha di Kota Kudus) [PDF]

, 2015
This study aims to analyze factors that influence tax compliance personal taxpayers who have business in Kudus town. The variables which are used in this research is taxpayer\u27s compliance as dependent variable, taxpayer\u27s awareness, knowledge and ...
Haryanto, H. (Haryanto), Susherdianto, R. (Rommy)   +1 more
core  

Is State Tax Policy Associated With State‐Level COVID‐19 Restrictions? La politique fiscale des États est‐elle associée aux restrictions introduites pendant la crise de COVID‐19 ?

Contemporary Accounting Research, EarlyView.
ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman, Stephen J. Lusch, Luke Watson   +2 more
wiley   +1 more source

Pengaruh Surat Himbauan terhadap Kepatuhan Wajib Pajak dengan Kesadaran sebagai Variabel Intervening (Studi Kasus pada Kpp Pratama Kebumen) [PDF]

, 2018
ABTRACT Taxes as one of the spearheads of the largest source of state revenues and required the participation of the community in fulfilling the obligations in the field of taxation embodied with self assessment system.
Atmayuliana, D. C. (Dias)
core   +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

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

Audit Information Dissemination, Taxpayer Communication, and Compliance Behavior [PDF]

, 2006
Taxpayer audits are a central feature of the voluntary compliance system in the United States federal individual income tax. Audits are thought to have a direct deterrent effect on the individuals actually audited.
Betty R. Jackson, James R. Alm, Michael McKee   +2 more
core   +1 more source

The Electronic Systems And Taxpayer Compliance

Jurnal Akuntansi, 2019
Tax administration reform is a step taken by the government to increase the taxpayer compliance. This study aimed to examine and analyze the effect of e-Billing and e-Filing systems on the  taxpayer compliance.
Rachmawati Meita Oktaviani, Ronald Wahono, Ceacilia Srimindarti, Pancawati Hardiningsih
doaj   +1 more source

The feasibility of integrating remote breath alcohol monitoring into ecological momentary assessment of intimate partner violence among young adults with a history of heavy drinking and aggression

Addiction, EarlyView.
Abstract Aims We examined the feasibility and acceptability of pairing portable breathalyzers to assess field alcohol use with mobile ecological momentary assessment (EMA) to assess intimate partner violence (IPV; psychological, cyber, physical and sexual aggression) perpetration and victimization among undergraduates who drink heavily and were ...
Meagan J. Brem, Denis M. McCarthy, Ryan C. Shorey, Muyao Lin, Alicia J. Lozano, Emily Sjafii, Allison Tobar‐Santamaria   +6 more
wiley   +1 more source