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Trisnasari, Orapin Laosee, Cheerawit Rattanapan and Piyapong Janmaimool
This study aimed to investigate the determinants of compliance with contribution payments to the National Health Insurance (NHI) scheme among informal workers in Bogor Regency, West Java Province, Indonesia. Surveys of 418 informal workers in Bogor Regen...
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Christiana Ada Paul, Douglas Omoregie Aghimien, Ahmed Doko Ibrahim, Yahaya Makarfi Ibrahim
Unethical practices have been a reoccurring menace in the construction industry globally, with its negative impact reported in existing studies. While several studies have explored issues touching on ethics, ethics compliance and unethical practices with...
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Ajeng Rachma Pertiwi, Syaiful Iqbal, Zaki Baridwan
Pág. 143 - 150
This study aims to empirically examine the effect of tax fairness and tax knowledge on tax compliance for Micro, Small and Medium Enterprises (MSMEs). Azmi and Perumal (2008) identified five of tax fairness dimensions: general fairness, exchanges with th...
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Muhammad Rifky Santoso,Erlina Erlina
Pág. 26 - 35
Indonesia?s Tax Amnesty potentially will increase state tax revenues in rupiah; however, it cannot increase tax compliance as measured by the tax ratio value. Tax audit as a law enforcement needs to be carried out on taxpayers with high risk in utilizing...
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Victor A. Vaisburd,Marina V. Simonova,Irina V. Bogatyreva,Ella G. Vanina,Elena P. Zheleznikova
Pág. 157 - 165
The article gives the analysis of the level and dynamics of productivity of labour in the economy of Russia in general and Samara Region in particular; the ratio of labour productivity increase and salaries. It considers why Russia is lagging behind the ...
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A. V. Bobrova
Pág. 260 - 267
The subject of the research is the relationship and also processes and mechanisms of interaction of subjects of tax relations concerning payment of taxes, distribution of powers during tax audits and investigative measures in the case of signs of committ...
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Santiago Chelala,Victoria Giarrizzo
Pág. 269 - 286
This research presents a controlled experiment that aims to analyze taxpayers? behavior to determine in which cases rewards or punishments promote taxes payment. In this first approach, a population of Argentinian university students was analyzed. Three ...
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Kautsar Riza Salman,Bayu Sarjono
This study provides empirical evidence related to the effect of some factors such as compliancebehavior intention, and tax compliance behavior. These also include the attitude towards compliance,subjective norm, perceived behavioral control and the compl...
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William C. Figg
Business security has progressed from the wooden cash box to the cash register and now the nightmare of the computer. Control has progressively slipped from the control of the instrument operator to a little understood collection of networked instruments...
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