Results 21 to 30 of about 1,047,469 (289)
Determinants of tax attitude in small and medium enterprises: Evidence from Indonesia
Cogent 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
, 2023 The purpose of this study is to examine the moderating role of tax service quality on the relationships between tax knowledge and voluntary tax compliance in Nigeria. The study used partial least squares structural equation modeling (SEM SmartPLS 3.3) to
Johari, Jalila +7 more
core +1 more source
The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers
Religions, 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 +1 more source
VOLUNNTARY COMPLIANCE DENGAN KONSEP KEADILAN PAJAK PERSPEKTIF IBNU KHALDUN BAGI WAJIB PAJAK
El 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
The Roles of Incentives and Voluntary Cooperation for Contractual Compliance [PDF]
SSRN Electronic Journal, 2011 Efficiency under contractual incompleteness often requires voluntary cooperation in situations where self-regarding incentives for contractual compliance are present as well. Here we provide a comprehensive experimental analysis based on the gift-exchange game of how explicit and implicit incentives affect cooperation.
Simon Gaechter +2 more
openaire +4 more sources
Antecedents of Voluntary Corporate Governance Disclosure: A Post-2007/08 Financial Crisis Evidence from the Influential UK Combined Code [PDF]
, 2016 Purpose: This study investigates the level of compliance with, and disclosure of, good corporate governance (CG) practices among UK publicly listed firms, and consequently ascertains whether board characteristics and ownership structure variables can ...
Ntim, Collins G. +9 more
core +1 more source
Tax Compliance After the Implementation of Tax Amnesty in Indonesia
SAGE Open, 2020 The Slippery Slope Framework argues that taxpayers’ trust in government and their perceptions of government’s power explain the extent of their tax compliance.
Fany Inasius +3 more
doaj +1 more source
Frontiers in Human Neuroscience, 2018 Social norms play an essential role in human interactions and the development of the evolution of human history. Extensive studies corroborate that compliance with social norms typically requires a punishment threat as almost always specific individuals ...
Jianbiao Li +7 more
doaj +1 more source
Tax governance in compliance: The role of motivational postures and behavioral intentions [PDF]
Problems and Perspectives in ManagementGovernments are working toward cultivating a culture of tax compliance, recognizing that taxpayers exhibit diverse motivations for fulfilling their tax obligations, resulting in varying levels of reported tax compliance.
Lidija Hauptman +2 more
doaj +1 more source
THE EMBODIMENT OF VOLUNTARY COMPLIANCE THROUGH UNDERSTANDING OF MSMEs TAX COMPLIANCE PERCEPTION
Assets: Jurnal Akuntansi dan Pendidikan, 2021 This research aims to understand micro, small and medium-sized enterprises' (MSMEs) perception of tax compliance as an embodiment of voluntary compliance. This study uses a qualitative interpretive method.
I Nyoman Darmayasa +2 more
doaj +1 more source