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Harnovinsah Harnovinsah,Nindy Elfania Kansil,Lucky Nugroho,Yananto Mihadi Putra
Pág. 1 - 20
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Teodora Tica
Pág. 11 - 20
Research Question: The aim of this paper is to present the effect of corporate income tax on capital structure in the food industry of the Republic of Serbia. Motivation: Based on the empirical results of Moradi & Paulet (2018) and Kuc & Kalicani...
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Tiemei Yan, Tong Zhang and Zhanguo Zhu
China has implemented an environmental protection tax for large-scale agricultural farming to address environmental pollution caused by livestock and poultry breeding. Studying the environmental management of large-scale pig farming is crucial for contro...
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Hamzah Al-Mawali, Abdul Rahman Al Natour, Hala Zaidan, Farah Shishan and Ghaleb Abu Rumman
Purpose: This research attempts to profoundly understand the factors influencing the usage of e-tax declarations. Design/methodology/approach: In a cross-sectional survey, partial least square-structural equation modeling (PLS-SEM) is used to examine the...
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Mekar Satria Utama, Umar Nimran, Kadarisman Hidayat and Arik Prasetya
This research examined the effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention, moderated by e-Filing. This research used a quantitative approach which involved the Structural Equation Model (SEM). Large taxpayers are generally...
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Meidy Santje Selvy Kantohe,Joseph Kambey
Pág. 13 - 22
This study aims to investigate the tax compliance behavior of taxpayers' internal factors, particularly the perception of individual taxpayers regarding moral obligations, trust in government and intentions to be compliant. The research was conducted by ...
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Muhammad Rifky Santoso
Pág. 1 - 12
The tax authority performs tax audits to increase revenue and ensure that taxpayers carry out their tax obligations properly. During the tax audit, there could be a dispute between the taxpayers and the tax authority in interpreting the tax treaty. This ...
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Maria Nona Dince, Yoseph Darius Purnama Rangga
Pág. 203 - 213
This study aimed to determine the effect of taxpayer awareness, taxpayer income level, taxpayer sanctions, taxpayer knowledge level and service quality on mandatory compliance. The research method used is a quantitative method and a survey approach. The ...
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Riley Carpenter,Malilimalo Phaswana
AbstractOrientation: South Africa is a country where the vast majority of residents experience inequality, poverty and deprivation on a daily basis. For many black South Africans, their experience includes the expectation to financially support extended ...
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Marina Beljic
Pág. 259 - 274
This paper analyzes bail-out and bail-in programs in the Eurozone periphery economies after the transformation of the global crisis into a debt crisis. Continuous rise of debt service costs was leading PIGS economies (Portugal, Ireland, Greece, Spain) ei...
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