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Wening Estiningsih,Juni Mashita,Sidik Lestiyono
Pág. 16 - 21
Perception of the benefits received by the community as compensation for paying taxes is one of the factors that influence the discipline of society in paying taxes. Thus the purpose of this study is to examine more deeply the effect of perceptions on th...
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Sihar Tambun,(Universitas 17 Agustus 1945 JakartaIndonesia)Ani Haryati,(Universitas 17 Agustus 1945 JakartaIndonesia)
Pág. 74 - 86
AbstractThe purpose of this study was to examine the direct effect of public service satisfaction, trust in the government and perceptions of corruption on tax morale, the direct effect of tax morale on tax awareness. As well as testing the effect of the...
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Rizky Rachmawan, Imam Subekti, Noval Abid
Pág. 207 - 213
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Elisa Tjondro,Joscelind Setiabudi,Alexandro Christian Joyo 10.21831/economia.v15i1.23998
Pág. 96 - 113
AbstractThis is the first research to examine the perception of the coercive and legitimate power of tax authority between three generations, namely Millennials, X and Baby Boomers. Method of data collection used a survey with a total sample of 120 taxpa...
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Nataliia Viktorovna Ostapenko
This article examines the influence of national culture on the behavior of enterprises by comparing two countries - Ukraine and Slovakia. The data is based on the original author's own research on the enterprises of Ukraine and Slovakia. The paper is inv...
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Prianto Budi Saptono, Sabina Hod?ic, Ismail Khozen, Gustofan Mahmud, Intan Pratiwi, Dwi Purwanto, Muhamad Akbar Aditama, Nisa?ul Haq and Siti Khodijah
The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax pro...
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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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Faris Adilah,(Jenderal Soedirman UniversityIndonesia)Icuk Rangga Bawono,(Jenderal Soedirman UniversityIndonesia)Warsidi Warsidi,(Jenderal Soedirman UniversityIndonesia)
Pág. 236 - 250
This research is entitled ?Analysis of Employee Perception about the Whistleblowing System toward Intention to Conduct Whistleblowing (The Study on Employees of Purbalingga and Purwokerto Tax Office)?The objective of this research is to examined individu...
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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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I Nyoman Kusuma Adnyana Mahaputra,Ni Wayan Rustiarini,Ni Putu Nita Anggraini,I Made Sudiartana
Pág. 89 - 104
This study aims to investigate the relationship of national cculture and taxpayer's ethical perception of tax evasion. National culture dimensions include powner dinstance, uncertainty avoidance, individualism/ccollectivism, masculinity/femininity, lOng/...
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Anosisye MK
Pág. 1 - 5
In 1990s the government adopted D-by-D policy with a very good intention of reforming its local governments and let them enjoy the decision making powers promised by the D-by-D policy. One of the crucial of elements of decentralization was fiscal decentr...
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Hendrik Suhendri,Iwan Triyuwono,Aji Dedi Mulawarman,Zaki Baridwan
Pág. 252 - 258
Micro Business becomes one of the backbone of the Indonesia national economy. Besides to most of the workforce has been absorbed by this sector. In the midst of the instability of the price of basic commodities, fuel, and the application of a one p...
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Hagen Ackermann, Martin Fochmann and Nadja Wolf
The aim of this study is to analyze how depreciation rules influence the decision behavior of investors. For this purpose, we conduct a laboratory experiment in which participants decide on the composition of an asset portfolio in different choice situat...
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Sérgio Henrique Arruda Cavalcante Forte,Michelle do Carmo Sobreira,Oderlene Vieira de Oliveira
Pág. 93 - 109
According to Sebrae (2013), Brazil?s Micro and Small Enterprises (MSE) survival rate has been improving, with survival of 75.6% in the first two years of life. Many of the survivors, faces difficulties in the market, sometimes, opt for the use of illegal...
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Binny Pahwa,Meenu Gupta
The purpose of this paper is to find out the factors which affect the purchase decision regarding health insurance and to evaluate the factor which affects the most and estimates the importance of respective factors. Descriptive study has been conducts i...
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Valentina Diana RUSU,Angela ROMAN
Pág. 9 - 31
Entrepreneurship is considered a significant determinant for the economic development of a country but is also important for new job creation and innovation. Understanding and examining the factors which affect the decision of individuals to become entre...
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Madhuchandra Bhaduri
Pág. 100 - 106
November 8th, 2016 was a path breaking day in Indian economy when Govt. of India has demonetized the high value currency notes and replaced with new notes of Rs.500 and Rs.2000. This move Govt. was taken to clean the black money from the market, to inspi...
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