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Determinants of voluntary compliance: COVID-19 mitigation. [PDF]
During the pre-vaccine period, the success of containing the spread of COVID-19 depends upon how communities respond to non-pharmaceutical mitigation policies such as social distancing, wearing of masks, retail and dining constraints, crowd limitation, and shelter-in-place orders. Of these policies, shelter-in-place and social distancing are of central
Li MH +3 more
europepmc +3 more sources
The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers [PDF]
The aim of this study is to explore the impact between religiosity and voluntary tax compliance and enforced tax compliance for self-employed taxpayers in Turkey, where Islam is the predominant religion.
Serkan Benk +3 more
doaj +3 more sources
Quarantine Stressing Voluntary Compliance
A 1-day table-top exercise in San Diego, California, in December 2004 emphasized voluntary compliance with home quarantine to control an emerging infectious disease outbreak.
Cleto DiGiovanni +3 more
doaj +3 more sources
Evaluating voluntary care seeking effects on COVID-19 outcomes and health system costs [PDF]
In an endemic COVID-19 setting with reduced enforcement measures, intervention success increasingly depends on voluntary compliance behaviors shaped by risk perceptions and population immunity.
Sileshi Sintayehu Sharbayta +2 more
doaj +2 more sources
Taxpayer's Compliance: Towards Voluntary Compliance [PDF]
Objective - This study aims to criticize the meaning of taxpayer's compliance. Methodology – The paradigm used in this study is a qualitative design through dramaturgy theory. Findings and Novelty – The result of the study indicates that the present taxpaying compliance is still equivocal with multi-interpretation.
Dian Purnama Sari +4 more
openaire +2 more sources
On the Issues of Voluntary Tax Compliance [PDF]
Tax evasion is an enduring topic of academic and political discourses. So are the causes and outcomes of actions leading to the elimination of the tax evading behaviours.
Mária Sabayová
doaj +1 more source
Peran Norma dan Sanksi Terhadap Peningkatan Kepatuhan Pajak Sukarela dan Paksaan
The problem that is being faced by the Indonesian government is due to the non-fulfillment of the target of state revenues from taxes in recent years, making voluntary tax compliance and coercive tax compliance interesting for research.
Nora Hilmia Primasari
doaj +1 more source
Justice, Trust, Perceived of Risk and Voluntary Tax Compliance in MSME
Background: Tax compliance has become a focused problem in various countries. Especially for developing countries with inadequate law enforcement, tax systems, and taxpayer awareness, this will indirectly impact high rates of taxpayer non-compliance. The
Nitami Galih Pangesti +4 more
doaj +1 more source
VOLUNNTARY COMPLIANCE DENGAN KONSEP KEADILAN PAJAK PERSPEKTIF IBNU KHALDUN BAGI WAJIB PAJAK
This research is to identify and analyze the concept of voluntary compliance with the concept of Ibn Khaldun's perspective of tax justice for tax duty.
Sri Andriani
doaj +1 more source
Determinants of tax attitude in small and medium enterprises: Evidence from Indonesia
This study investigates the extent to which tax literacy, power, and trust strengthen tax attitudes in Indonesian micro, small, and medium enterprises. To meet this objective, this study analyzes (1) the effect of tax literacy on trust and power, (2) the
Rosalita Rachma Agusti +1 more
doaj +1 more source

