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Harnovinsah Harnovinsah,Nindy Elfania Kansil,Lucky Nugroho,Yananto Mihadi Putra
Pág. 1 - 20
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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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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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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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Shikhil Munjal,Gurcharan Singh,Palvi Jearth
Pág. 19 - 26
This paper examined the consistency among accounting measures of earnings quality for companies listed on National Stock Exchange 500 over the period 2008 to 2020. Earning is one of the most significant corporate financial information. Any investment cho...
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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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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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