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Determinants of voluntary compliance: COVID-19 mitigation. [PDF]

open access: yesSoc Sci Med, 2022
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]

open access: yesReligions, 2016
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

open access: yesEmerging Infectious Diseases, 2005
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]

open access: yesScientific Reports
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]

open access: yesGATR Journal of Finance and Banking Review, 2021
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]

open access: yesSocietas et Iurisprudentia, 2018
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

open access: yesJurnal Akuntansi Indonesia, 2022
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

open access: yesTIJAB (The International Journal of Applied Business), 2023
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

open access: yesEl Muhasaba: Jurnal Akuntansi, 2021
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

open access: yesCogent Business & Management, 2023
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

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