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Shihao Shan, Hongzhen Ni, Xichen Lin and Genfa Chen
As one of the important policy measures to promote water conservation and efficient utilization, the evaluation of water resources tax reform policy regarding its water saving and economic impact (WSEI) is a fundamental prerequisite for policy implementa...
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Chandrika Raghavendra, Mahesh Rampilla, Venkata Ramana Thanikella and Isha Gupta
Climate change, global warming, and carbon emission are global issues. Countries are strengthening their environmental regulations to mitigate the emission problem. According to the pollution haven hypothesis, rich countries invest in emerging economies ...
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Favourate Y. Mpofu
Owing to the Fourth Industrial revolution and digital transformation, the digital economy has grown substantially globally and in Africa. Despite the positive outcomes such as advancements in technology, improvements in business models and expansion in d...
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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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Moza Dela Fudika, Rosyidi Hamzah
Pág. 516 - 523
Changes in tax regulation policies as an implication of regional autonomy in Indonesia starting from Law Number 18 of 1997 concerning Regional Taxes and Regional Levies, then amended by Law Number 34 of 2000 concerning Amendments to Law Number 18 of 1997...
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Eha Nugraha,Veranda Aga Refmasari,Alif Ilham Akbar Fatriansyah
Pág. in press
This idea originated from the speech of the Minister of Finance at the 2nd Annual Conference of Islamic Finance in 2017 on the management of zakat and taxes. This paper critically discusses the regulation of income tax and zakat income in Indonesia and M...
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Marko S Hermawan,Pamela Abigail,Yanthi Hutagaol Martowidodjo,Valentina Tohang
Pág. 424 - 434
This study was motivated by one of President Joko Widodo?s projects, which is to build better infrastructure in Indonesia. Tax amnesty is used as a way of receiving undeclared assets expecting that Indonesia revenues will increase. This study focuses on ...
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Liviana Andreea Niminet,Iulia Andreea Bucur
Having a tremendous importance for the modern state, tax system objectives, regulations and collection is a precise barometer for state?s economic development and for its trajectory, as well as for more subtle aspects such as political efficiency and com...
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Mohammad Syafriel
Pág. 48 - 63
The aim of this study is to confirm the attributes of personal taxpayer?s compliance in Indonesia. The attributes of personal taxpayer?s compliance proposed in this research are: awareness, knowledge, perceived equality and fairness, compliance cost, fis...
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Motavaseli Mahmood,Shojaei Saeed,Bitaab Ali,Hasti Chitsazan,Chitsazan Hasti,Ghanbar Mohammadi Elyasi
Pág. 184 - 195
There is a consensus among scholars that access to financial sources is vital for Technology-Based Small Firms (TBSFs). Venture Capital (VC) financing is the most appropriate external financial source for them. However, VC industry is underdeveloped in m...
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