The purpose of this study is to measure the tax knowledge and tax morale of government treasurers in colleges in complying with the taxation provisions. The study was conducted at four government colleges in West Java using a descriptive analytic method with a qualitative approach. The results show that treasurers have tax knowledge and tax morals that are good in complying with tax regulations so there are not many obstacles in fulfilling their tax obligations. The limitations of this research are that the research is still not wide enough so that there is still very limited data obtained.
Perception of Tax Fairness and Personal Income Tax Compliance in Ken Saro-Wiw...iosrjce
Tax compliance literature suggests that the perception of fairness is likely to influence personal
income administration. However, empirical evidence is lacking in Rivers State, Nigeria. This study investigates
the relationship between the perception of tax fairness and personal income tax compliance in Ken Saro-Wiwa
Polytechnic, Bori. It employed qualitative approach to examine the relationship between the perception of tax
fairness, exchange with government, self interest, and personal income tax compliance in Ken Saro-Wiwa
Polytechnic, Bori. The result revealed that there is significant relationship between the perception of tax
fairness and personal income tax compliance in Ken Saro-Wiwa Polytechnic, Bori. This indicates that exchange
with government and self interest influence personal income tax compliance behaviour of employees of Ken
Saro-Wiwa Polytechnic, Bori. It is recommended that tax policy makers should increase social benefits and
apply persuasive approach to increase personal income tax compliance in Rivers State. Further study is
recommended for other public institutions and private firms in Rivers State
General Perception of Self Employed Nigerian on Tax Aviodance and Evasion A S...ijtsrd
The aim of this study is to study the range of tactics used by various self employed Nigerian in tax avoidance and evasion scheme. To achieve these objectives, we examine literature on the aforementioned issues and questionnaire was draft base on the research question and hypothesis formulated. The statistical tools of Spearman Rank Order Correlation was used to estimate the correlations of the sampled groups in two state of the federations, Anambra and Delta, and relationships between tax avoidance and evasion and the independent variables. Results reveal that respondents are of the opinion that tax evasion is ethical sometimes, and that significant relationship exists between the ethical view, mode of tax administration and cultural practices of the self employed and tax avoidance and evasion. It is therefore recommended that authorities should constantly review tax rates to reflect prevailing economic realities, be accountable, and ensure that necessary assistance is provided at all times to self employed in terms of incentive. Onakeke, Newman "General Perception of Self Employed Nigerian on Tax Aviodance and Evasion; A Study of Anambra and Delta State" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-3 , April 2020, URL: https://www.ijtsrd.com/papers/ijtsrd30381.pdf Paper Url :https://www.ijtsrd.com/management/accounting-and-finance/30381/general-perception-of-self-employed-nigerian-on-tax-aviodance-and-evasion-a-study-of-anambra-and-delta-state/onakeke-newman
Perception of Tax Fairness and Personal Income Tax Compliance in Ken Saro-Wiw...iosrjce
Tax compliance literature suggests that the perception of fairness is likely to influence personal
income administration. However, empirical evidence is lacking in Rivers State, Nigeria. This study investigates
the relationship between the perception of tax fairness and personal income tax compliance in Ken Saro-Wiwa
Polytechnic, Bori. It employed qualitative approach to examine the relationship between the perception of tax
fairness, exchange with government, self interest, and personal income tax compliance in Ken Saro-Wiwa
Polytechnic, Bori. The result revealed that there is significant relationship between the perception of tax
fairness and personal income tax compliance in Ken Saro-Wiwa Polytechnic, Bori. This indicates that exchange
with government and self interest influence personal income tax compliance behaviour of employees of Ken
Saro-Wiwa Polytechnic, Bori. It is recommended that tax policy makers should increase social benefits and
apply persuasive approach to increase personal income tax compliance in Rivers State. Further study is
recommended for other public institutions and private firms in Rivers State
General Perception of Self Employed Nigerian on Tax Aviodance and Evasion A S...ijtsrd
The aim of this study is to study the range of tactics used by various self employed Nigerian in tax avoidance and evasion scheme. To achieve these objectives, we examine literature on the aforementioned issues and questionnaire was draft base on the research question and hypothesis formulated. The statistical tools of Spearman Rank Order Correlation was used to estimate the correlations of the sampled groups in two state of the federations, Anambra and Delta, and relationships between tax avoidance and evasion and the independent variables. Results reveal that respondents are of the opinion that tax evasion is ethical sometimes, and that significant relationship exists between the ethical view, mode of tax administration and cultural practices of the self employed and tax avoidance and evasion. It is therefore recommended that authorities should constantly review tax rates to reflect prevailing economic realities, be accountable, and ensure that necessary assistance is provided at all times to self employed in terms of incentive. Onakeke, Newman "General Perception of Self Employed Nigerian on Tax Aviodance and Evasion; A Study of Anambra and Delta State" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-3 , April 2020, URL: https://www.ijtsrd.com/papers/ijtsrd30381.pdf Paper Url :https://www.ijtsrd.com/management/accounting-and-finance/30381/general-perception-of-self-employed-nigerian-on-tax-aviodance-and-evasion-a-study-of-anambra-and-delta-state/onakeke-newman
The Relationship between Gender and Tax PaymentsHendra Gunawan
Paying taxes is one deduction from earnings in a company, a few companies are working to find a way to minimize tax payments but still within reasonable limits and do not violate the rules of law that have been defined. This study aims to determine the effect of gender on tax payments using control variables ROA, size, and leverage. Measurement gender is using dummy variables. Dependent measurements are measured using the tax payments CETR. The population used in this study is all companies except for the construction sector and the financial sector. The sample was selected using purposive sampling and data obtained as many as 237 companies. The results showed that gender had no effect on the payment of taxes, while the ROA and size control variables showed a significant result which means the ROA and size affect the payment of taxes. Leverage control variables showed significant results, which means leverage does not affect the payment of taxes in a company.
National program for countering shadow economy in SerbiaNALED Serbia
On Wednesday, 23 December at the Palace of Serbia, the public was presented the National Program for Countering Shadow Economy, the first strategic document stipulating four groups of comprehensive measures for resolving one of the burning issues of domestic economy.
The program was designed by more than 100 representatives of public and private sector, civil society organizations and relevant experts. The document stipulates concrete measures and defining realistic goals for countering shadow economy.
An article that discusses on the rationale behind taxation rulings and decision in modern tax administration, citing the Gambia Revenue Authority as an example.
Effect of E Taxation on Revenue Generation in Anambra Stateijtsrd
This study assessed the effect of e taxation on revenue generation in Anambra state. Specifically, the study intends to examine the effect of e taxation on tax revenue generation in Anambra state determine whether the adoption of e taxation has reduced tax malpractice in Anambra state and ascertain the tax revenue improved based on the e taxation adoption in Anambra state. Survey design was employed. Data collected were analyzed and one sample t test was used to test the formulated hypotheses. The study found that E taxation has effect on tax revenue generation in Anambra state and adoption of e taxation has reduced tax malpractice in Anambra state. Another finding is that tax revenue has improved based on the adoption of e taxation in Anambra state. Based on this, the researchers recommended among others that well equipped database on tax payers should be established by the governments with the aim of identifying all possible sources of income of tax payers for tax purpose. John-Akamelu Chitom R. | Iyidiobi Felicia C. ""Effect of E-Taxation on Revenue Generation in Anambra State"" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-3 , April 2019, URL: https://www.ijtsrd.com/papers/ijtsrd23520.pdf
Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/23520/effect-of-e-taxation-on-revenue-generation-in-anambra-state/john-akamelu-chitom-r
FACTORS AFFECTING TAX COMPLIANCE AMONG SMALL AND MEDIUM ENTERPRISES IN KITALE...paperpublications3
Abstract:This study seeks to establish factors affecting tax compliance by Small and Medium Enterprises, with special emphasis on Income Tax and Value Added Tax and their effects on government revenue. Tax compliance level which is internal factor affecting tax revenue not only undermines tax administration infrastructure but also makes the tax base narrow and inequitable. The objectives of the study include establishing the influence of compliance cost, fines and penalties and attitudes of tax compliance among Small and Medium Enterprises. The study adopts a descriptive research design involving both qualitative and quantitative research methodology. The target population was 200, out of which a sample size of 132 respondents were drawn, using stratified and simple random sampling. Questionnaires were used to collect primary data from the respondents, which were analyzed using SPSS applying both descriptive and inferential analysis. There was a positive relationship between the tax and compliance cost (r=.514), fines and penalties (r=.415) attitudes (r=.546) and tax compliance. The findings showed that compliance cost, fines and penalties and attitude had significant relationship with tax compliance. It is recommended that the tax system should provide a clear and simple guideline on how to fill tax returns but also enhance taxpayer education services to enable the taxpayers understand their rights and obligations as taxpayers, there should be moderate levels of fines and taxes so that SMEs are encouraged to comply since they will keep accurate records for taxation purposes in order to avoid fines and penalties.
Keywords: Direct tax, Indirect tax, Medium enterprise, Productive expenditure, tax evasion, tax impact.
Firms in developing countries often make informal payments to tax officials. These bribes raise the cost of doing business, and the price charged to consumers. To decrease these costs, we design a feedback incentive scheme for business tax inspectors that rewards them according to the anonymous evaluation submitted by inspected firms. We show theoreti- cally that feedback incentives decrease the bribe size, but make firms facing a more inelas- tic demand more attractive for inspectors. A tilted scheme that attaches higher weights to the evaluation of smaller firms limits the scope for targeting and decreases the bribe size to a lesser extent. We test both schemes in a field experiment in the Kyrgyz Republic. Our intervention reduces bribes and average business cost. As a result, the price firms charge to consumers decreases. Since fewer firms substitute bribes for taxes, tax revenues increase. Our results show that firms pass-through bribes to consumers, and that market structure shapes the relationship between firms and tax officials.
This is about the difficulties to establish the Rule of Law in Soth-Est Europe, about the economic costs of a lack it and about thrust and confidence building in networks.
Good governance is an indeterminate term used in the international development literature to describe how public institutions conduct public affairs and manage public resources. Governance is "the process of decision-making and the process by which decisions are implemented (or not implemented)".[1] The term governance can apply to corporate, international, national, local governance[1] or to the interactions between other sectors of society.
The concept of "good governance" of ten emerges as a model to compare ineffective economies or political bodies with viable economies and political bodies.
The causes of success of the micro and small enterprises in Brazil presenta...Cristiano Machado
Apresentação do artigo: The Causes of Success of the Micro and Small Enterprises in Brazil: a review of the last few years - Conferência anual (2010) do Conselho Canadense para Pequenas Empresas e Empreendedorismo - Calgary Canada
Presentation of the paper: The Causes of Success of the Micro and Small Enterprises in Brazil: a review of the last few years - CCSBE 2010 - Canadian Council for Small Business and Entrepreneurship Annual Conference 2010 - Calgary Canada
Aare Kasemets 'How to cut the developmental curve of Western European countri...Aare Kasemets
...The case of Estonian governance reforms 1992-2015: better regulation and control of corruption measures."
Slides of PADOS project* kick-off conference in Helsinki. *Participatory Democracy, Open Governance & Efficient eGovernment Services (PADOS) – Capacity Building Support to Eastern Partnership Countries* by Finland & Estonia (*Armenia, Azerbaidzan, Belarus, Georgia, Moldova and Ukraine). Kick-off conference 1-2.4.2015 in Helsinki
The going with the comparative law has been concentrating eurocentrically with respect to the comparisons of civil law/common law, private laws and normative rather than speculative or the sociological inquiry. The studies of the contemporary Asian legal system have not been restricted by such parameters. This field of study has flourished ever since mid 1990s and has found a location that is respectable and sub-disciplines in relation to both Asian studies and comparative law. This field is concerned with respect to the economic development has been focused on governance issues and public law. However, then hidden problems are found in the words such as, ‘Asian’, ‘perspective’, ‘comparative’, ‘transition’, and ‘constitutionalism’. These problems are with both method and theory that can be explored in this paper. The research will be carried out on the new Asian constitutionalism in examining the problem underpinned of both theoretical and methodological to study the transition of the Asian constitutionalism
The Relationship between Gender and Tax PaymentsHendra Gunawan
Paying taxes is one deduction from earnings in a company, a few companies are working to find a way to minimize tax payments but still within reasonable limits and do not violate the rules of law that have been defined. This study aims to determine the effect of gender on tax payments using control variables ROA, size, and leverage. Measurement gender is using dummy variables. Dependent measurements are measured using the tax payments CETR. The population used in this study is all companies except for the construction sector and the financial sector. The sample was selected using purposive sampling and data obtained as many as 237 companies. The results showed that gender had no effect on the payment of taxes, while the ROA and size control variables showed a significant result which means the ROA and size affect the payment of taxes. Leverage control variables showed significant results, which means leverage does not affect the payment of taxes in a company.
National program for countering shadow economy in SerbiaNALED Serbia
On Wednesday, 23 December at the Palace of Serbia, the public was presented the National Program for Countering Shadow Economy, the first strategic document stipulating four groups of comprehensive measures for resolving one of the burning issues of domestic economy.
The program was designed by more than 100 representatives of public and private sector, civil society organizations and relevant experts. The document stipulates concrete measures and defining realistic goals for countering shadow economy.
An article that discusses on the rationale behind taxation rulings and decision in modern tax administration, citing the Gambia Revenue Authority as an example.
Effect of E Taxation on Revenue Generation in Anambra Stateijtsrd
This study assessed the effect of e taxation on revenue generation in Anambra state. Specifically, the study intends to examine the effect of e taxation on tax revenue generation in Anambra state determine whether the adoption of e taxation has reduced tax malpractice in Anambra state and ascertain the tax revenue improved based on the e taxation adoption in Anambra state. Survey design was employed. Data collected were analyzed and one sample t test was used to test the formulated hypotheses. The study found that E taxation has effect on tax revenue generation in Anambra state and adoption of e taxation has reduced tax malpractice in Anambra state. Another finding is that tax revenue has improved based on the adoption of e taxation in Anambra state. Based on this, the researchers recommended among others that well equipped database on tax payers should be established by the governments with the aim of identifying all possible sources of income of tax payers for tax purpose. John-Akamelu Chitom R. | Iyidiobi Felicia C. ""Effect of E-Taxation on Revenue Generation in Anambra State"" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-3 , April 2019, URL: https://www.ijtsrd.com/papers/ijtsrd23520.pdf
Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/23520/effect-of-e-taxation-on-revenue-generation-in-anambra-state/john-akamelu-chitom-r
FACTORS AFFECTING TAX COMPLIANCE AMONG SMALL AND MEDIUM ENTERPRISES IN KITALE...paperpublications3
Abstract:This study seeks to establish factors affecting tax compliance by Small and Medium Enterprises, with special emphasis on Income Tax and Value Added Tax and their effects on government revenue. Tax compliance level which is internal factor affecting tax revenue not only undermines tax administration infrastructure but also makes the tax base narrow and inequitable. The objectives of the study include establishing the influence of compliance cost, fines and penalties and attitudes of tax compliance among Small and Medium Enterprises. The study adopts a descriptive research design involving both qualitative and quantitative research methodology. The target population was 200, out of which a sample size of 132 respondents were drawn, using stratified and simple random sampling. Questionnaires were used to collect primary data from the respondents, which were analyzed using SPSS applying both descriptive and inferential analysis. There was a positive relationship between the tax and compliance cost (r=.514), fines and penalties (r=.415) attitudes (r=.546) and tax compliance. The findings showed that compliance cost, fines and penalties and attitude had significant relationship with tax compliance. It is recommended that the tax system should provide a clear and simple guideline on how to fill tax returns but also enhance taxpayer education services to enable the taxpayers understand their rights and obligations as taxpayers, there should be moderate levels of fines and taxes so that SMEs are encouraged to comply since they will keep accurate records for taxation purposes in order to avoid fines and penalties.
Keywords: Direct tax, Indirect tax, Medium enterprise, Productive expenditure, tax evasion, tax impact.
Firms in developing countries often make informal payments to tax officials. These bribes raise the cost of doing business, and the price charged to consumers. To decrease these costs, we design a feedback incentive scheme for business tax inspectors that rewards them according to the anonymous evaluation submitted by inspected firms. We show theoreti- cally that feedback incentives decrease the bribe size, but make firms facing a more inelas- tic demand more attractive for inspectors. A tilted scheme that attaches higher weights to the evaluation of smaller firms limits the scope for targeting and decreases the bribe size to a lesser extent. We test both schemes in a field experiment in the Kyrgyz Republic. Our intervention reduces bribes and average business cost. As a result, the price firms charge to consumers decreases. Since fewer firms substitute bribes for taxes, tax revenues increase. Our results show that firms pass-through bribes to consumers, and that market structure shapes the relationship between firms and tax officials.
This is about the difficulties to establish the Rule of Law in Soth-Est Europe, about the economic costs of a lack it and about thrust and confidence building in networks.
Good governance is an indeterminate term used in the international development literature to describe how public institutions conduct public affairs and manage public resources. Governance is "the process of decision-making and the process by which decisions are implemented (or not implemented)".[1] The term governance can apply to corporate, international, national, local governance[1] or to the interactions between other sectors of society.
The concept of "good governance" of ten emerges as a model to compare ineffective economies or political bodies with viable economies and political bodies.
The causes of success of the micro and small enterprises in Brazil presenta...Cristiano Machado
Apresentação do artigo: The Causes of Success of the Micro and Small Enterprises in Brazil: a review of the last few years - Conferência anual (2010) do Conselho Canadense para Pequenas Empresas e Empreendedorismo - Calgary Canada
Presentation of the paper: The Causes of Success of the Micro and Small Enterprises in Brazil: a review of the last few years - CCSBE 2010 - Canadian Council for Small Business and Entrepreneurship Annual Conference 2010 - Calgary Canada
Aare Kasemets 'How to cut the developmental curve of Western European countri...Aare Kasemets
...The case of Estonian governance reforms 1992-2015: better regulation and control of corruption measures."
Slides of PADOS project* kick-off conference in Helsinki. *Participatory Democracy, Open Governance & Efficient eGovernment Services (PADOS) – Capacity Building Support to Eastern Partnership Countries* by Finland & Estonia (*Armenia, Azerbaidzan, Belarus, Georgia, Moldova and Ukraine). Kick-off conference 1-2.4.2015 in Helsinki
The going with the comparative law has been concentrating eurocentrically with respect to the comparisons of civil law/common law, private laws and normative rather than speculative or the sociological inquiry. The studies of the contemporary Asian legal system have not been restricted by such parameters. This field of study has flourished ever since mid 1990s and has found a location that is respectable and sub-disciplines in relation to both Asian studies and comparative law. This field is concerned with respect to the economic development has been focused on governance issues and public law. However, then hidden problems are found in the words such as, ‘Asian’, ‘perspective’, ‘comparative’, ‘transition’, and ‘constitutionalism’. These problems are with both method and theory that can be explored in this paper. The research will be carried out on the new Asian constitutionalism in examining the problem underpinned of both theoretical and methodological to study the transition of the Asian constitutionalism
Determining Tax Literacy of Salaried Individuals - An Empirical AnalysisIOSR Journals
In personal financial planning, tax management plays a very important role. An individual should have thorough knowledge of various aspects of taxes and tax policies, which would help him to understand how much he can save even after paying taxes. Those people who have not taken any formal course on taxation finds it difficult to understand and comprehend the issues related to determination of tax liability, tax filling and tax saving. An attempt has been made through this paper to determine tax literacy level of salaried individuals based on various demographic and socio-economic factors. Findings of the study suggest that overall tax literacy level of respondents is not very high. The results suggest that level of tax literacy varies significantly among respondents. Also tax literacy level gets affected by gender, age, education, income, nature of employment and place of work whereas it does not get affected by geographic region. Findings of this paper suggest that government should adopt more aggressive approaches to educate taxpayers, thereby raising the level of tax literacy among them.
Tax Morale and Its Effect on Taxpayers’ Compliance to Tax Policies of the Nig...IOSR Journals
Tax morale and its effect on taxpayers’ compliance to the tax policies of the Nigerian government was investigated. The aim of this research is to bring to bare the reason for low tax compliance in Nigeria. Primary data via structured questionnaire was used. The data were regressed using statistical package for social sciences (SPSS16). The result showed that social norms, attitude towards government, tax evasion and tax avoidance have significant effect on tax morale. On the other hand, there is no significant effect of attitude towards legal system and traditional institutions on tax morale. We also established a significant positive effect of tax morale on tax compliance. The researcher therefore recommended that, tax payers should be educated to know their obligation as far as tax is concerned. The younger generation should also be educated on the need to pay tax correctly if the future of tax obedience is anything to go by. The Monarchs should also help in ensuring that their subjects obey the law of the land viz a viz tax compliance. Finally, tax payer’s monies should be used for the right purpose.
Mba finance thesis persentation kanbiro orkaidokanbiro orkaido
This is my original work presented for MBA Finance requirement and accredited Excellent Grade on May, 2017 at Dilla University. Thank you lord for your unlimited assistance.
Presentation by Bongo Adi, Kenneth Amaeshi and Godson Ikiebey at the second annual Nigerian Tax Research Network meeting which took place in Abuja on 24th and 25th November 2018.
THE RELATIONSHIP BETWEEN THE IMPLEMENTATION OF THE VOLUNTARY DISCLOSURE PROGR...AJHSSR Journal
ABSTRACT:This study aims to analyze the relationship between the Voluntary Disclosure Program and the
principle of justice in taxation at KPP Pratama West Mataram, Mataram City, West Nusa Tenggara. The
research to be carried out is a form of qualitative research focusing on the relationship between the Voluntary
Disclosure Program and the principle of justice in taxation. Data collection is done through interviews,
documentation, and observation—data analysis by reducing, displaying, and presenting data. The results of his
research show that the voluntary disclosure program from the aspect of justice is to provide taxpayers with the
convenience and suitability of tax rates for disclosing their assets. In addition, the voluntary disclosure program
(PPS) has benefits and advantages for taxpayers. The first advantage is No Tax Audit: No tax assessments are
issued on tax obligations for the 2016-2020 Fiscal Year unless other data or information is found regarding
assets that have not been or are lacking disclosed in SPPH. Second, no more than 200 percent Penalty:
Taxpayers who have obtained a certificate of submission of SPPH are not subject to administrative sanctions.
Third, No Law Enforcement: Data and information originating from notification of disclosure of assets and
attachments administered by the Ministry of Finance or other parties related to implementing this Law cannot be
used as a basis for criminal investigations, investigations, and prosecutions against the Compulsory Tax.
Keywords: Tax; Taxation; Justice; Compulsory Tax
This is a plausible and productive insight, with the obvious implication that the government can encourage greater tax compliance by increasing the audit and the penalty rates of its regulatory regime and reducing psychic cost for tax payers.
http://dailyasianage.com/…/45648/psychic-cost-of-tax-evasion
Regulatory policy and taxpayer's moralityM S Siddiqui
The moral or personal compliance or fear of punishment may succeed in reduction of tax evasion only when tax department gain confidence of tax payers of strict compliance of law and rule by themselves in determination and collection of tax on the basis of law and rules.
http://dailyasianage.com/…/regulatory-policy-and-taxpayers-…
Image may contain: 1 person, text
Tax Rate Changes and its Impact on Tax Burden Leading to Tax Evasion Practice...inventionjournals
Tax evasion is the major destruction for any country’s economy. It plays a significant role in the developing country’s economy. Due to tax evasion practices the citizens of the country are getting poor infrastructure facilities. The ending results of tax evasion to the Government is revenue loss, which cause a serious damage and deficit of revenue which leads to lack of public expenditure. The study examines factors that influencing tax evasion practices in India. The survey was conducted with primary data from 110 respondents with five point rating scaled questionnaire. The outcomes of the study reveals that the low quality of service to the public in return for the tax significantly impact the tax evasion practices in India. Furthermore, high impact on tax evasion on variables such as tax system, transparency, fairness and accountability. High level of corruption is also one of the major factors for the tax evasion practices in India. The study recommends necessary steps to be taken in view of the transparency, accountability and corruption in order to gain the public morale and minimize the tax evasion practices in India.
Similar to Tax knowledge, Tax Morale, and Tax Compliance : Taxpayers’ View (20)
The purpose of this study is to analyze empirically by using secondary data on the possibility of corporate fraud by using various fraud theory approach. The research model in this study was tested using the ordinary least square (OLS) analysis method. A total of 310 company data were collected which consisted of financial data and other supporting data published by companies listed on the Indonesia Stock Exchange in the range of 2012 to 2017. This study provides empirical evidence that all the variant of fraud theory (fraud triangle theory, fraud diamond theory and fraud pentagon theory) can be investigated for its significant effect on corporate fraud by only using secondary data that are available and freely accessed by the public. The empirically tested research model in this study can provide a comprehensive understanding of practitioners, academics, government agencies and the general public in analyzing the topic of corporate fraud.
Traditional markets in Indonesia were created so that people from all walks of life can fulfill their needs, especially staple food products, without having to spend a lot of money. However, the prices of food products in different markets vary depending on the consumers of the particular market. The aims of this article were to compare the price difference of staple food products in several traditional markets and to find out the factors that cause the price difference. The data were collected by carrying out a survey to five traditional markets around Jakarta regarding the prices of ten staple food products. The data were analyzed quantitatively using statistical calculation ANOVA from SPSS version 22, and also qualitatively to discuss several factors underlying the price differences. Results revealed that price differences of staple food products were not only caused by market location, but other factors such as pricing strategy and consumer specification. This research implied that traditional markets were still chosen by Indonesian consumers to fulfill their needs because of the competitive price.
Airport enterprise innovation performance is a crucial issue that planners, decision makers and managers should focus in order to drive the airport enterprise performance towards sustainable development. The strategic infrastructure needs, and investments need to include improvements across all major factors that affect the innovation dimension of sustainable development.
Key objective of the paper is to highlight the challenges in airport enterprise management towards sustainable development in terms of innovation improvement. A performance evaluation towards innovation and sustainable development framework is adopted and a case study application highlights the crucial role of airport enterprise management performance innovation dimension towards sustainable development. Conventional wisdom is to stimulate the interest on topic and promote a framework addressing to evaluate airport enterprise management performance towards innovation and sustainable development.
In the business world, companies need high performance. Performance is the result or overall success rate of a person over a period of time in carrying out tasks compared to various possibilities, such as predetermined standards of work, targets, or criteria. The purpose of the study was to analyze the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on employee performance. The population in this study were 63 employees of PT PLN (Persero). This study uses quantitative associative, with data analysis used is multiple linear regression analysis. The results showed that both intellectual intelligence, emotional intelligence, and spiritual intelligence had a positive and significant effect on employee performance. Intellectual intelligence has the greatest influence on employee performance, followed by spiritual intelligence and emotional intelligence. Intellectual intelligence, emotional intelligence and spiritual intelligence together have an effect of 52.4% on employee performance, and the remaining 47.6% is influenced by other factors not explained in this study.
The main purpose of the research study is to analyze the effect of organizational commitment, job satisfaction and work insecurity as well as their impact on the performance of Bank Aceh Syariah. The samples of the research are 209 employees which are selected with survey methods. Data was collected by using questionnaire, and then the data was analyzed with statistical methods of structural equation model (SEM). The study found that the organizational commitment and job satisfaction have a negative effect on turnover intention, but positive effect on the performance of Bank Aceh Syariah. The work insecurity has a positive effect on turnover intention, but negatif effect on the performance of the bank.
This study aims to test the effect of employee engagement and organization trust on organization citizenship behaviour and its impact on organization Effectiveness. The object of this research is the government organization of Pidie Jaya with Echelon IV Officers as a respondent. The number of sample is determined by using proportional sampling technique and Slovin equation, and it provides 171 respondents. Data is analyzed using the path analysis with the SPSS program assistance. The findings describes that employee engagement, organization trust, organization citizenship behaviour and organization Effectiveness have been going well. For the verification test of direct effect provides: employee engagement effects organization citizenship behaviour; organization trust effects organization citizenship behaviour significantly; employee engagement effects organization Effectiveness significantly; organization trust effects organization effectiveness significantly, and; organization citizenship behaviour effects organization Effectiveness significantly. These all findings prove that the previous theories are still applicable, and these also apply in Government organization of Pidie Jaya District. The originality of this research is in its novelty in term of the object, time, and statistic approach. This result contributes to academic and research area in order to develop the next model and method. For the practical, this has verified that the variables in this research need more attention from the managers especially in organization related.
This paper is an analysis on the impact machine learning, Artificial Intelligence, and robotics has on the supply chain management. The analysis covers the basis of AI in the SCM mechanisms while defining it from the ground up. Later on, to shed a true light on supply first the paper zooms in on the effects of machines in marketing. From what particular methodologies are deployed in today’s environment extending all the way to its anticipated outcomes. As the reader progresses he/she will find valuable studies on the main segments of machine learning within the supply chain itself. Certain novelties and innovations are scrutinized regarding SCM alongside these studies. These innovations are exemplified by certain cases presented in Part 3. The penultimate section briefly examines the possible drawbacks of the surge in machine application in SCM. The final section compiles the ideas presented in the paper as a whole and gives a glimpse of an estimate for the near future.
Huang (2018) decomposes the differences in quantile portfolio returns using distribution regression. The main issue of using distribution regression is that the decomposition results are path dependent. In this paper, we are able to obtain path independent decomposition results by combining the Oaxaca-Blinder decomposition and the recentered influence function regression method. We show that aggregate composition effects are all positive across quantiles and the market factor is the most significant factor which has detailed composition effect monotonically decreasing with quantiles. The main decomposition results are consistent with Huang (2018)
In Kenya, the newly promulgated constitution of 2010 (CoK, 2010), provides the basis of monitoring and evaluation as an important tool for operationalizing National and County Government projects to ensure projects success, integrity, transparency and accountability. The county governments are responsible for delivering basic services in collaboration with other agencies and partners to enhance quality of life: however, the county government projects has been marred by lack of integrity, transparency, accountability and litany of other monitoring and evaluation weakness which has undermined the impacts and success of projects including Regional Economic Blocs. Lake Region Economic Bloc (LREB) which comprised of fourteen counties bordering Lake Victoria Basin is not sparred either. The study was conducted in six LREB Counties namely, Migori, Homabay, Kisumu, Siaya, Kakamega and Vihiga chosen in a random manner. This study specifically assessed the effectiveness of Monitoring and Evaluation methods on the Performance of County Governments Projects. The study was guided by the theory of change. The research was carried out using descriptive survey design which entails both qualitative and quantitative data collection procedures. The researcher used stratified random sampling techniques to draw a sample from the study population. The qualitative method focused on group discussion and in-depth interviews. The quantitative techniques employed questionnaires to 398 purposively selected subjects from the county projects. Data collection was from two main sources; primary and secondary. Secondary sources included relevant county documents, constitution, legislations, policy documents and reports among others. The Study employed questionnaires, Focus group discussion and Interview guide as its primary data collection method. Statistical Package for Social Science (SPSS) version 18.0 was used for analysis. Data was analyzed using descriptive and inferential statistics techniques and presented in tables and figures. The study findings indicated thatM&E methods, indicated by the coefficient of effectiveness (R2) which is also evidenced by F change 109.403>p-values (0.05). This implies that this variableis significant (since the p values<0.05) and therefore should be considered as part of effectiveness of M&E systems on the performance of County Governments projects. The study concludes that there are no effective and adequate projects monitoring and evaluation methods in place for County Government Projects, which can facilitate the achievement of desired projects performance and outcomes. The study recommends that the County Government should develop a clear M&E methods for each project with clear data collection, analysis, reporting and implementation methods. This Study recommends further research to be conducted in the other Regional County Economic Blocs.
Regardless of where the Igbo man is, within or without the Igbo regions, trust is one of the foremost vital tool in business dealings and negotiations. This study aims at revealing the kind of trust apparent, and unique to the Igbo-men in business, how the Igbo-men build trust in their business, the antecedents of trust building in Igbo land, and the impacts of those trust in business dealings and negotiation. Through the process of content data analysis, results were drawn from a percentage margin of answers and feedbacks generated from real life experiences and discussions from unstructured interview from selected Igbo-men across the five states of the south-east region of Nigeria, which shows that 70% percentage of the Igbos practice the affective based trust in business dealings and negotiations, while 18% percentage practice cognitive based trust, 7% engages in both affective and cognitive based trust, and the remaining 5% are undecided.
This study is directed to determine the role of government treasurer in state university in tax compliance. With the spirit of the state apparatus, especially the Civil Servant, in reporting the taxes, it is expected to become a continuously growing and infectious snowball to the taxpayers to report their taxes correctly, completely and clearly as well as to avoid administrative sanctions that are subject to such non-compliance. This study method used is qualitative, the source of this study is government treasurer. The use of this qualitative approach is based on the concept of natural setting, grounded theory, descriptive, more concerned with the process than the outcome, temporary design, and research results are negotiated and agreed upon. The results show that treasurers have a big role in tax compliance, but however, there are still many obstacles that must be faced in fulfilling their financial obligations. this research was conducted only in one state university, so that data that could be processed was very limited.
The corporate governance is a popular topic within two last decade, and the emerging economies are practicing &enhancing their performances. The review is conducted to assess the effectiveness of the corporate governance implications on firm’s performances. The study followed the deductive approach and the journal articles, and the reports have used the source of the review. As per the literature findings, the researcher developed a conceptual design for the case review. The independent variable is the corporate governance mechanism, and the dependent variable is organizations performances. Both independent and dependent variables comprise the different type of corporate governance practice and the different function of the organizational performances. The review found that all the types of corporate governance practices are influenced to the organizational performance and the better corporate governance mechanism can enhance all type of performances.
Innovative work behavior is likely to be an important need for the increasing performance of the hospital to provide the health public services. Theoretically and empirically, the behaviors be related to employee perception on management support, information technology and employee empowerment. The study aims to determine the effect of management supports and information technology on employee empowerment as well as their impact on the innovative work behaviors of the employee of dr. Zainoel Abidin District Hospital Banda Aceh. The study conducted of 302 employees of the hospital. The data collected by questionnaire and then the data is analyzed by statistical means of structural equation model (SEM). The study found that management support and information technology have a positive and significant effect on the employee empowerment and innovative work behavior. The employee empowerment mediates the effect of management supports and information technology on the innovative work behavior.
This research deals with an insight and analysis of the economy projectification in a smaller country, here represented by Croatia. The study was inspired by similar research conducted in Germany, Island and Norway and it is based on similar but partly adapted methodology. The objective of this study is to measure level of economy projectification in a smaller country, and to provide relevant data related for the level of project work. The random sample of 250 companies, from both public and private sectors, was selected across nine sectors of the economy. A stratified random sampling was drawn and interviews were conducted via telephone, so as on-line survey. While analysing collected data and considering the objectives of this paper, only basic statistical analyses were applied for calculating averages and mean values. This study confirmed that projectification trends and figures in a smaller country are similar to those in larger or developed countries. During the period of last five years, the projectification level of the Croatian economy was increased from 27% (in 2013.) to33% (in 2018.). The results show significant difference in projectification among the different sectors of economy, so as changes and trends over the recent time period.
This paper is designed to show how integrated process planning and cross employee planning can be a vital part to any business operation. It will also uncover how different integrated processes and employee relations will help a business to grow. Various topics ranging from enterprise resource planning, integrated planning in supply chains, the non-linear approach, innovation and digitalization coupled with cross training and empowerment, Human resources, and Manager Employee relations complement each other and could bring an organization together. Various thought processes and intellectual reasoning skills were instrumental in all consideration of this project. Many antiquated processes were changed over the years to update operations in the business world where conventional means were not effective. Integrating product planning and employee planning optimized operations both in the product and service industry and I will accent many of these optimizations. With recent technological advances and human relations tactics, project management and organization has been streamlined and works more productively than its predecessors. Regardless of the industry, integrated process planning, and cross employee planning could possible turn a dinosaur into a competitive part of the economy.
One of the problems in big cities are transportation.They solve this problem by providing mass transportation such bus or train. People use this facility to travel between surrounding cities or within the city. Jakarta recently has a new public transportation called TransJakarta which serving people travelingfrom nearby cities and in the city.In order to move or doing business between places people in Jakarta use TransJakarta This research aims to analyse ticket price, service quality and customer value toward customer satisfaction. We conducted a research by using questionnaires given to thepassangers and developed a model using a multiple regression to process the result from questionnaires. Samples were taken from The number of sample for this reseach was 130 customers taken from one bus stop which passengers traveled from BSD City to Grogol and Slipi. The results from partial testing showed that customer value andservice quality have effect on customer satisfaction while ticket price does not have effect on customer satisfaction.
This study aims to examine the mediating effect of Trust in the relationship between Perceived Website Quality (PWQual), eWOM, and Perceived Benefits on Consumer Attitudes Toward Online Shopping in Indonesia. The sample in this research are online shopping consumers in Indonesia there 118 respondents. The design research used a survey model purposive sampling method as a sampling technique. The data analyze in this research used Structural Equation Modeling (SEM) as an analysis technique with AMOS as analysis tools. This research shows that : Perceived Website Quality has a significant effect on Perceived Benefits and Trust, Perceived Benefits and Trust has a significant effect on Consumer Attitudes Toward Online Shopping, Perceived Website Quality has a significant effect on Consumer Attitudes Toward Online Shopping through Trust
Dairying is one of the livestock productions practiced almost all over Ethiopia, involving a vast number of small, medium, or large-sized, subsistence or market-oriented farms. However, the structure and performance of dairy sectors and its products marketing both for domestic consumption and for export is generally perceived poor in Ethiopia due to different challenges. These challenges vary across different production system to another and/or from one location to another. Among other challenges seasonality of production, spoilage (lack of milk collecting facilities), poor animal health and management, inadequate supply of quality feed, low productivity and genetics ,quality problem, weak vertical integration, absence processing plant, inadequate permanent trade routes and other facilities like feeds, water, holding grounds, lack or non-provision of transport, lack of access to land, ineffectiveness and inadequate infrastructural and institutional set-ups, prevalence of diseases, lack of credit and inadequate market information are dominant in Ethiopia. Therefore, market infrastructure facilities, producers cooperative, feed quality and quantity provision system need to be strengthen for effective dairy value chain development.
This research paper examines customer intention to reorder in respect to delivery service and product satisfaction. Our research model includes delivery service, satisfaction and reorder intention. Satisfaction in this research model work as mediating variable. A survey method was adopted to collect data, collected data were analysis using SPSS to see the correlation between variables. A significant relationship was found between delivery service and reorder intention as well as moderating role was also note with satisfaction and reorder intention.
This paper examines the impact of internet use on student performance. In this cross-sectional study, one hundred twenty survey responses were collected from plus two-level students from BirendranagarSurkhet. The respondents were selected from class 11 and 12 students randomly. Frequency of internet use, location of internet use, cooperation from teachers for internet learning and peer group influence on internet use for academic purpose has been analyzed with their academic performance.one sample t test was used to analyze the data. The finding concludes all these variables have positive impact if the student use internet for learning process. Similarly, the analysis shows that the student who used internet at home for learning purpose has found highest academic achievement.
More from The International Journal of Business Management and Technology (20)
Resume
• Real GDP growth slowed down due to problems with access to electricity caused by the destruction of manoeuvrable electricity generation by Russian drones and missiles.
• Exports and imports continued growing due to better logistics through the Ukrainian sea corridor and road. Polish farmers and drivers stopped blocking borders at the end of April.
• In April, both the Tax and Customs Services over-executed the revenue plan. Moreover, the NBU transferred twice the planned profit to the budget.
• The European side approved the Ukraine Plan, which the government adopted to determine indicators for the Ukraine Facility. That approval will allow Ukraine to receive a EUR 1.9 bn loan from the EU in May. At the same time, the EU provided Ukraine with a EUR 1.5 bn loan in April, as the government fulfilled five indicators under the Ukraine Plan.
• The USA has finally approved an aid package for Ukraine, which includes USD 7.8 bn of budget support; however, the conditions and timing of the assistance are still unknown.
• As in March, annual consumer inflation amounted to 3.2% yoy in April.
• At the April monetary policy meeting, the NBU again reduced the key policy rate from 14.5% to 13.5% per annum.
• Over the past four weeks, the hryvnia exchange rate has stabilized in the UAH 39-40 per USD range.
how to sell pi coins effectively (from 50 - 100k pi)DOT TECH
Anywhere in the world, including Africa, America, and Europe, you can sell Pi Network Coins online and receive cash through online payment options.
Pi has not yet been launched on any exchange because we are currently using the confined Mainnet. The planned launch date for Pi is June 28, 2026.
Reselling to investors who want to hold until the mainnet launch in 2026 is currently the sole way to sell.
Consequently, right now. All you need to do is select the right pi network provider.
Who is a pi merchant?
An individual who buys coins from miners on the pi network and resells them to investors hoping to hang onto them until the mainnet is launched is known as a pi merchant.
debuts.
I'll provide you the Telegram username
@Pi_vendor_247
Poonawalla Fincorp and IndusInd Bank Introduce New Co-Branded Credit Cardnickysharmasucks
The unveiling of the IndusInd Bank Poonawalla Fincorp eLITE RuPay Platinum Credit Card marks a notable milestone in the Indian financial landscape, showcasing a successful partnership between two leading institutions, Poonawalla Fincorp and IndusInd Bank. This co-branded credit card not only offers users a plethora of benefits but also reflects a commitment to innovation and adaptation. With a focus on providing value-driven and customer-centric solutions, this launch represents more than just a new product—it signifies a step towards redefining the banking experience for millions. Promising convenience, rewards, and a touch of luxury in everyday financial transactions, this collaboration aims to cater to the evolving needs of customers and set new standards in the industry.
US Economic Outlook - Being Decided - M Capital Group August 2021.pdfpchutichetpong
The U.S. economy is continuing its impressive recovery from the COVID-19 pandemic and not slowing down despite re-occurring bumps. The U.S. savings rate reached its highest ever recorded level at 34% in April 2020 and Americans seem ready to spend. The sectors that had been hurt the most by the pandemic specifically reduced consumer spending, like retail, leisure, hospitality, and travel, are now experiencing massive growth in revenue and job openings.
Could this growth lead to a “Roaring Twenties”? As quickly as the U.S. economy contracted, experiencing a 9.1% drop in economic output relative to the business cycle in Q2 2020, the largest in recorded history, it has rebounded beyond expectations. This surprising growth seems to be fueled by the U.S. government’s aggressive fiscal and monetary policies, and an increase in consumer spending as mobility restrictions are lifted. Unemployment rates between June 2020 and June 2021 decreased by 5.2%, while the demand for labor is increasing, coupled with increasing wages to incentivize Americans to rejoin the labor force. Schools and businesses are expected to fully reopen soon. In parallel, vaccination rates across the country and the world continue to rise, with full vaccination rates of 50% and 14.8% respectively.
However, it is not completely smooth sailing from here. According to M Capital Group, the main risks that threaten the continued growth of the U.S. economy are inflation, unsettled trade relations, and another wave of Covid-19 mutations that could shut down the world again. Have we learned from the past year of COVID-19 and adapted our economy accordingly?
“In order for the U.S. economy to continue growing, whether there is another wave or not, the U.S. needs to focus on diversifying supply chains, supporting business investment, and maintaining consumer spending,” says Grace Feeley, a research analyst at M Capital Group.
While the economic indicators are positive, the risks are coming closer to manifesting and threatening such growth. The new variants spreading throughout the world, Delta, Lambda, and Gamma, are vaccine-resistant and muddy the predictions made about the economy and health of the country. These variants bring back the feeling of uncertainty that has wreaked havoc not only on the stock market but the mindset of people around the world. MCG provides unique insight on how to mitigate these risks to possibly ensure a bright economic future.
What price will pi network be listed on exchangesDOT TECH
The rate at which pi will be listed is practically unknown. But due to speculations surrounding it the predicted rate is tends to be from 30$ — 50$.
So if you are interested in selling your pi network coins at a high rate tho. Or you can't wait till the mainnet launch in 2026. You can easily trade your pi coins with a merchant.
A merchant is someone who buys pi coins from miners and resell them to Investors looking forward to hold massive quantities till mainnet launch.
I will leave the telegram contact of my personal pi vendor to trade with.
@Pi_vendor_247
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
NO1 Uk Rohani Baba In Karachi Bangali Baba Karachi Online Amil Baba WorldWide...Amil baba
Contact with Dawood Bhai Just call on +92322-6382012 and we'll help you. We'll solve all your problems within 12 to 24 hours and with 101% guarantee and with astrology systematic. If you want to take any personal or professional advice then also you can call us on +92322-6382012 , ONLINE LOVE PROBLEM & Other all types of Daily Life Problem's.Then CALL or WHATSAPP us on +92322-6382012 and Get all these problems solutions here by Amil Baba DAWOOD BANGALI
#vashikaranspecialist #astrologer #palmistry #amliyaat #taweez #manpasandshadi #horoscope #spiritual #lovelife #lovespell #marriagespell#aamilbabainpakistan #amilbabainkarachi #powerfullblackmagicspell #kalajadumantarspecialist #realamilbaba #AmilbabainPakistan #astrologerincanada #astrologerindubai #lovespellsmaster #kalajaduspecialist #lovespellsthatwork #aamilbabainlahore#blackmagicformarriage #aamilbaba #kalajadu #kalailam #taweez #wazifaexpert #jadumantar #vashikaranspecialist #astrologer #palmistry #amliyaat #taweez #manpasandshadi #horoscope #spiritual #lovelife #lovespell #marriagespell#aamilbabainpakistan #amilbabainkarachi #powerfullblackmagicspell #kalajadumantarspecialist #realamilbaba #AmilbabainPakistan #astrologerincanada #astrologerindubai #lovespellsmaster #kalajaduspecialist #lovespellsthatwork #aamilbabainlahore #blackmagicforlove #blackmagicformarriage #aamilbaba #kalajadu #kalailam #taweez #wazifaexpert #jadumantar #vashikaranspecialist #astrologer #palmistry #amliyaat #taweez #manpasandshadi #horoscope #spiritual #lovelife #lovespell #marriagespell#aamilbabainpakistan #amilbabainkarachi #powerfullblackmagicspell #kalajadumantarspecialist #realamilbaba #AmilbabainPakistan #astrologerincanada #astrologerindubai #lovespellsmaster #kalajaduspecialist #lovespellsthatwork #aamilbabainlahore #Amilbabainuk #amilbabainspain #amilbabaindubai #Amilbabainnorway #amilbabainkrachi #amilbabainlahore #amilbabaingujranwalan #amilbabainislamabad
when will pi network coin be available on crypto exchange.DOT TECH
There is no set date for when Pi coins will enter the market.
However, the developers are working hard to get them released as soon as possible.
Once they are available, users will be able to exchange other cryptocurrencies for Pi coins on designated exchanges.
But for now the only way to sell your pi coins is through verified pi vendor.
Here is the telegram contact of my personal pi vendor
@Pi_vendor_247
Latino Buying Power - May 2024 Presentation for Latino CaucusDanay Escanaverino
Unlock the potential of Latino Buying Power with this in-depth SlideShare presentation. Explore how the Latino consumer market is transforming the American economy, driven by their significant buying power, entrepreneurial contributions, and growing influence across various sectors.
**Key Sections Covered:**
1. **Economic Impact:** Understand the profound economic impact of Latino consumers on the U.S. economy. Discover how their increasing purchasing power is fueling growth in key industries and contributing to national economic prosperity.
2. **Buying Power:** Dive into detailed analyses of Latino buying power, including its growth trends, key drivers, and projections for the future. Learn how this influential group’s spending habits are shaping market dynamics and creating opportunities for businesses.
3. **Entrepreneurial Contributions:** Explore the entrepreneurial spirit within the Latino community. Examine how Latino-owned businesses are thriving and contributing to job creation, innovation, and economic diversification.
4. **Workforce Statistics:** Gain insights into the role of Latino workers in the American labor market. Review statistics on employment rates, occupational distribution, and the economic contributions of Latino professionals across various industries.
5. **Media Consumption:** Understand the media consumption habits of Latino audiences. Discover their preferences for digital platforms, television, radio, and social media. Learn how these consumption patterns are influencing advertising strategies and media content.
6. **Education:** Examine the educational achievements and challenges within the Latino community. Review statistics on enrollment, graduation rates, and fields of study. Understand the implications of education on economic mobility and workforce readiness.
7. **Home Ownership:** Explore trends in Latino home ownership. Understand the factors driving home buying decisions, the challenges faced by Latino homeowners, and the impact of home ownership on community stability and economic growth.
This SlideShare provides valuable insights for marketers, business owners, policymakers, and anyone interested in the economic influence of the Latino community. By understanding the various facets of Latino buying power, you can effectively engage with this dynamic and growing market segment.
Equip yourself with the knowledge to leverage Latino buying power, tap into their entrepreneurial spirit, and connect with their unique cultural and consumer preferences. Drive your business success by embracing the economic potential of Latino consumers.
**Keywords:** Latino buying power, economic impact, entrepreneurial contributions, workforce statistics, media consumption, education, home ownership, Latino market, Hispanic buying power, Latino purchasing power.
how can I sell pi coins after successfully completing KYCDOT TECH
Pi coins is not launched yet in any exchange 💱 this means it's not swappable, the current pi displaying on coin market cap is the iou version of pi. And you can learn all about that on my previous post.
RIGHT NOW THE ONLY WAY you can sell pi coins is through verified pi merchants. A pi merchant is someone who buys pi coins and resell them to exchanges and crypto whales. Looking forward to hold massive quantities of pi coins before the mainnet launch.
This is because pi network is not doing any pre-sale or ico offerings, the only way to get my coins is from buying from miners. So a merchant facilitates the transactions between the miners and these exchanges holding pi.
I and my friends has sold more than 6000 pi coins successfully with this method. I will be happy to share the contact of my personal pi merchant. The one i trade with, if you have your own merchant you can trade with them. For those who are new.
Message: @Pi_vendor_247 on telegram.
I wouldn't advise you selling all percentage of the pi coins. Leave at least a before so its a win win during open mainnet. Have a nice day pioneers ♥️
#kyc #mainnet #picoins #pi #sellpi #piwallet
#pinetwork
USDA Loans in California: A Comprehensive Overview.pptxmarketing367770
USDA Loans in California: A Comprehensive Overview
If you're dreaming of owning a home in California's rural or suburban areas, a USDA loan might be the perfect solution. The U.S. Department of Agriculture (USDA) offers these loans to help low-to-moderate-income individuals and families achieve homeownership.
Key Features of USDA Loans:
Zero Down Payment: USDA loans require no down payment, making homeownership more accessible.
Competitive Interest Rates: These loans often come with lower interest rates compared to conventional loans.
Flexible Credit Requirements: USDA loans have more lenient credit score requirements, helping those with less-than-perfect credit.
Guaranteed Loan Program: The USDA guarantees a portion of the loan, reducing risk for lenders and expanding borrowing options.
Eligibility Criteria:
Location: The property must be located in a USDA-designated rural or suburban area. Many areas in California qualify.
Income Limits: Applicants must meet income guidelines, which vary by region and household size.
Primary Residence: The home must be used as the borrower's primary residence.
Application Process:
Find a USDA-Approved Lender: Not all lenders offer USDA loans, so it's essential to choose one approved by the USDA.
Pre-Qualification: Determine your eligibility and the amount you can borrow.
Property Search: Look for properties in eligible rural or suburban areas.
Loan Application: Submit your application, including financial and personal information.
Processing and Approval: The lender and USDA will review your application. If approved, you can proceed to closing.
USDA loans are an excellent option for those looking to buy a home in California's rural and suburban areas. With no down payment and flexible requirements, these loans make homeownership more attainable for many families. Explore your eligibility today and take the first step toward owning your dream home.
how can i use my minded pi coins I need some funds.DOT TECH
If you are interested in selling your pi coins, i have a verified pi merchant, who buys pi coins and resell them to exchanges looking forward to hold till mainnet launch.
Because the core team has announced that pi network will not be doing any pre-sale. The only way exchanges like huobi, bitmart and hotbit can get pi is by buying from miners.
Now a merchant stands in between these exchanges and the miners. As a link to make transactions smooth. Because right now in the enclosed mainnet you can't sell pi coins your self. You need the help of a merchant,
i will leave the telegram contact of my personal pi merchant below. 👇 I and my friends has traded more than 3000pi coins with him successfully.
@Pi_vendor_247
The secret way to sell pi coins effortlessly.DOT TECH
Well as we all know pi isn't launched yet. But you can still sell your pi coins effortlessly because some whales in China are interested in holding massive pi coins. And they are willing to pay good money for it. If you are interested in selling I will leave a contact for you. Just telegram this number below. I sold about 3000 pi coins to him and he paid me immediately.
Telegram: @Pi_vendor_247
If you are looking for a pi coin investor. Then look no further because I have the right one he is a pi vendor (he buy and resell to whales in China). I met him on a crypto conference and ever since I and my friends have sold more than 10k pi coins to him And he bought all and still want more. I will drop his telegram handle below just send him a message.
@Pi_vendor_247
Turin Startup Ecosystem 2024 - Ricerca sulle Startup e il Sistema dell'Innov...Quotidiano Piemontese
Turin Startup Ecosystem 2024
Una ricerca de il Club degli Investitori, in collaborazione con ToTeM Torino Tech Map e con il supporto della ESCP Business School e di Growth Capital
Turin Startup Ecosystem 2024 - Ricerca sulle Startup e il Sistema dell'Innov...
Tax knowledge, Tax Morale, and Tax Compliance : Taxpayers’ View
1. www.theijbmt.com 10|Page
The International Journal of Business Management and Technology, Volume 3 Issue 1 January - February 2019
ISSN: 2581-3889
Research Article Open Access
Tax knowledge, Tax Morale, and Tax Compliance :
Taxpayers’ View
Kustiawan,Memen; Prawira,Ida Farida Adi*); Zulhaimi,Hanifa; Solikin,Ikin
*)Departemen of Accounting, Faculty of Economic and Bussiness Education,
Indonesia Education University
229th Dr.Setiabudhi Street, Bandung, West Java, Indonesia 40154
Abstract: The purpose of this study is to measure the tax knowledge and tax morale of government treasurers in
colleges in complying with the taxation provisions. The study was conducted at four government colleges in West Java
using a descriptive analytic method with a qualitative approach. The results show that treasurers have tax knowledge
and tax morals that are good in complying with tax regulations so there are not many obstacles in fulfilling their tax
obligations. The limitations of this research are that the research is still not wide enough so that there is still very limited
data obtained.
Keyword: tax knowledge, tax morale, tax compliance, government treasurers
I. Introduction
Tax compliance seems to depend upon numerous factors beyond the standard economic ones of deterrence, and, given
the level fines and audit rates in most countries (in combination with available estimates of risk aversion), deterrence
models predict far too much compliance and far too little tax evasion (Alm, McClelland, and Schulze, 1992; Frey and
Feld, 2002). Elffers (2000) points out that “...the gloomy picture of massive tax evasion is a phantom”. Long and Swingen
(1991) argue that some taxpayers are “...simply predisposed NOT to evade“. and thus do not even search for ways to
cheat at taxes (Frey and Foppa, 1986). Pyle (1991, 173) criticises the assumption that individuals are amoral utility
maximisers: “Casual observation suggests that not all individuals think quite like that. Indeed, it seems that whilst the
odds are heavily in favour of evaders getting away with it, the vast majority of taxpayers behave honestly”.In the face of
these difficulties, many researchers have suggested that the intrinsic motivation for individuals to pay taxes – what is
sometimes termed their “tax morale” – differs across countries; that is, if taxpayer values are influenced by cultural
norms, with different societal institutions acting as constraints and varying between different countries, then tax morale
may be an important determinant of taxpayer compliance and other forms of behavior. However, isolating the reasons
for these differences in tax morale is notoriously difficult.
In a common approach, studies sometimes referred to as “cultural studies” have often relied upon controlled laboratory
experiments conducted in different countries because such experiments can be set up with identical experimental
protocols to allow cultural effects to be isolated. For example, Alm, Sanchez, and De Juan (1995) compared identical tax
compliance experiments conducted in Spain and the United States, two countries with very different cultures and
histories of compliance. They found that subjects in the United States consistently exhibited higher compliance than
subjects in identical experiments in Spain, and attributed these differences to a higher “social norm” of compliance in
the United States.
Kirchler et al. (2008) claim that trust in authorities is a substantial determinantof tax compliance which can only be
enforced partly by the legitimate power of taxauthorities to audit tax files, impose and prosecute penalties on tax
evaders. Empiricalevidence suggests that educating tax payers about the tax system (Vogel 1974, Song andYarbrough
1978, Wartick 1994), tax laws (Eriksen and Fallan 1996, Palil and Mustapha2011) and informing them about negative
effects of tax evasion (Holler et al. 2008), sanctionsand fines (Schwartz and Orleans 1967, Park and Hyun 2003) is a
2. www.theijbmt.com 11|Page
Tax knowledge, Tax Morale, and Tax Compliance: Taxpayers’ View
useful policy in order toincrease trust in authorities, conveying to significantly more tax compliance.The present study
contributes to this literature by investigating how firstly tax knowledgeabout public expenditures and secondly tax
payers’ influence on budget spending affects taxcompliance. Local governments seem to be well aware of the
importance of tax knowledgeabout public expenditures to increase trust in authorities.
Field studies in Switzerland report higher tax compliance and tax morale in regions where citizens can actively vote for
budget spending (Pommerehne and Weck-Hannemann 1996, Feld and Frey 2002, Torgler 2005). Experimental literature
on the concept of voice pioneered by Alm et al. (1993) support the findings of the field studies. The authors conduct a
public good experiment with groups of 5 where each subject individually receives income and then decides how much
to provide for the underlying public good. Contributions are much higher if subjects are able to vote for the public good
that is funded by their taxes. Wahl et al. (2010) also argue that high contribution results when the public good, for which
citizens vote, is congruent with their own preferences.
In this paper we further investigate whether tax knowledge and tax morale in fourcolleges in West Java, Indonesia.In
the next section we briefly discuss previous cross – college findings, and introduce the concept of tax knowledge and tax
morale. In section III we present our empirical results, in section IV we finish with some concluding remarks.
II. Literature Review
Tax Knowledge
Tax knowledge is the level of awareness or sensitivity of the taxpayers to tax legislation. Tax knowledge refers to the
processes, by which taxpayers become aware of tax legislation and other tax-related information (Hasseldine et al.,
2009). The level of formal general education received by taxpayers is an important factor that contributes to the
understanding of tax requirements, especially regarding registration and filling requirements. Generally, citizens have
very limited knowledge on government true expenditures and the cost of public services provided by the government
(Csontos et al., 1998). Hence, those taxpayers without tax knowledge are compelled to solicit the service of tax
professionals (Chattopadhyay and Das-Gupta, 2002 ; Loo and Ho, 2005). One of the fundamental ways to increase
public awareness is for taxpayers to have knowledge about taxation (Mohani, 2001; Saira et al., 2010). Reference
(Richardson, 2006)observes that general education level is significantly related to tax evasion. High awareness by the
society would encourage people to fulfill their obligations to register as taxpayer reporting and paying taxes properly
are forms of national and civic responsibility. Most citizens do not have muchunderstanding of what tax laws mean and
why the tax system is structured and administered as it is( Braithwaite, 2007). Reference (Palil, 2010) states that tax
knowledge reveal that there is a relationship with taxpayers’ ability to understand thelaws and regulation of taxation
and their ability to comply. In this study, SMEs did not consider local authoritylevies to be different from government
taxes because they lacked tax knowledge. This misconception has animpact on their compliance decision because when
they pay council levies they might consider that they have to understand tax law requirements.Increase awareness and
knowledge of a tax initiative is essential to gain public acceptance and confidence (Saira et al., 2010). Awareness has to
be spread in order to inform all consumers about the direction and objectives the authoritieswish to achieve by
administering taxation policy(Yan et al.,2010). References (Palil and Mustapha, 2011; Saad, 2012)conclude that tax
knowledge hasa significant impact on tax compliance in meetingtheir tax obligations. Similarly, Reference (Mukasa,
2011)also opinesthat knowledge oftaxation can affect the perceived fairness of tax by the taxpayers. For taxpayers to
accuratelycompute his tax liability reasonable tax knowledge is required (Lai et al., 2013). From theforegoing, it is
observed that previous studies have evidenced that tax knowledge play animportantrole in increasing tax compliance.
Tax knowledge could potentially encourage taxpayers to be more prudent incompleting their tax returns. Hence, we
hypothesized that there is a significant relationship between tax knowledgeand tax compliance.
Tax Morale
Studies related to tax morale were not receiving a lot of attention from scholars until the beginning of 70s. However
since that time issues related to tax morale are becoming more important. The pioneering researches in the field of tax
morale were done by German scientists well known as a “Cologne school of tax psychology”. The first studies related to
tax morale were analyzing its relationship with tax compliance, shadow economy and employment type. This section
will provide the fundamental theoretical aspects related to tax morale. One of the first studies in the literature of tax
morale was done by G. Schmölders (1960). He explained tax morale as the attitude of a group or the whole population of
taxpayers regarding the question of accomplishment or neglect of their tax duties; it is anchored in citizens’ tax mentality and in
their consciousness to be citizens, which is the base of their inner acceptance of tax duties and acknowledgment of the sovereignty of
the state (G.Schmölders, 1960, pp. 97-98). According to the author tax morale is closely related towards the attitude of
individual. It is worth to highlight that significant difference between the attitude and behavior exists in terms of
3. www.theijbmt.com 12|Page
Tax knowledge, Tax Morale, and Tax Compliance: Taxpayers’ View
taxation this issue refers to the difference between tax morale and tax evasion. In other words tax morale is the
perception of taxpayers towards tax evasion. G. Schmölders (1960) as a proxy in order to evaluate the level of tax morale
used tax evasion. Another important aspect is that tax mentality and individual’s consciousness are mostly affected by
taxpayers’ intrinsic values. However this perception on tax morale was a subject to changes and different
interpretations.
Other valuable contributions in terms of theoretical background for tax morale were by B.S. Frey (1997) defines tax
morale as an intrinsic motivation to pay taxes. This concept was widely accepted by the majority of scholars analyzing
issues of tax morale (Torgler& Schneider 2009; Radlane, 2012; Pope &Mohdali, 2010). B.S. Frey (1997)highlights that the
biggest part of economic models related to human behavior are based on extrinsic motivation. It means that decisions
taken by individuals are mostly caused by external determinants. On the other hand he argues that intrinsic
determinants are very important and relevant as well, especially in terms of tax morale. According to the author people
are making decisions based on both extrinsic and intrinsic motivation. It is not just extrinsic determinants such as
recognition or material gain important but also intrinsic determinants such as satisfaction. Author also suggests one
more important determinant which must be taken into consideration when analyzing tax morale – spillover effect. If
policy makers decide to increase taxes this effect becomes very important because it can cause reduction of tax morale.
Usually taxpayers will support initiatives to decrease tax burden in this case trust in government will decrease as well
and the risk for tax morale will increase.
J.G. Cullis and A. Lewis (1997) agreed with the proposition that taxpayers’ behavior is determined not only by utility
maximization. According to them it is caused by intrinsic motivation and understanding of a civic duty. Authors
highlight that standard economic approach is not appropriate in order to evaluate taxpayers’ behavior. Authors
proposed to evaluate following individual determinants:
1. values and norms;
2. attitudes;
3. fiscal consciousness;
4. compliance.
J.G. Cullis and A. Lewis (1997) explanation stays in line with understanding that tax morale can be denoted as intrinsic
motivation to pay taxes caused not only by rational, utility maximizing behaviour. G. Schmölders (2006) emphasises the
importance of difference between morale and tax morale. According to him the general level of morale is higher than of
tax morale. The main reason is that taxation rules are not as obligatory as others in the taxpayers’ mind. People still
believe that breaking taxation rules will not affect anybody else. General understanding about the importance of taxes
and their redistribution function is quite poor. Also in some cases psychological reasons can influence decision whether
to pay taxes or not. There is no link between paying taxes and social prestige. On the other hand M. Sandmo and M.G.
Allingham (1972) argue that person who is avoiding taxes faces reputational risk. G. Schmölders (2006) also draws a link
between tax mentality and tax morale because it can differ among countries, regions and individuals.B.Torgler (2003)
was pioneering scholar in analysing tax morale as dependent variable. In the previous researches tax morale usually
were analysed as a residual explanation. In order to answer the question why people pay taxes instead of avoiding them
B. Torgler (2003) proposed the typology of taxpayers. Author classified four different types of taxpayers:
1. social taxpayer;
2. intrinsic taxpayer;
3. honest taxpayer;
4. tax evader.
This typology is a very important finding in the further analysis of tax morale. Social taxpayers tend to pay taxes
because it is a social norm. This group of individuals is dependent on other people opinion. Motivation to pay taxes is
rather extrinsic – coming from external determinants such as friends influence. On the other hand social taxpayers are
scared of being penalized in this case they would feel ashamed. Another group of taxpayers is called intrinsic taxpayers.
According to B.Torgler (2003) this group of individuals are influenced by their intrinsic values and norms. Public
pressure is not very important for them. Intrinsic motivation to pay taxes increases when they are satisfied with
government and tax administrators. Honest taxpayers are the most tax moral group in this typology. This group of
individuals tend to pay taxes in every situation. They are not trying to search possibilities how to evade taxes or how not
to comply with the law. Also policy makers’ decision to increase tax rates does not influence their decision to pay all
taxes. Tax payers of this group have the highest level of tax morale. The last group of tax payers is classified as tax
avoiders. This group of individuals tends to maximize their utility function. It means that they are taking into
4. www.theijbmt.com 13|Page
Tax knowledge, Tax Morale, and Tax Compliance: Taxpayers’ View
consideration all changes in the tax law, audit probability and amount possible penalty. Tax morale for this category is
the lowest.
J. Alm and B. Torgler (2006) argued that tax morale as an intrinsic motivation to pay taxes are determined by social
norms, attitudes, values and significantly differs among individuals and countries. Also they proposed that tax morale is
strongly negatively correlated with tax evasion. The size of shadow economy is represented as a percentage of GDP.
Shadow economy is captured using DYMIMIC approach which takes into account variables such as tax burden, tax
morality, labour and production market factors as well as various monetary indicators. Tax morale is captured from the
World Values Survey question “Do you justify cheating on tax if you have a chance”. Possible answers are in the range
from 1(never justify) to 10 (always justify).
III. Methodology
This research uses descriptive analytic method with qualitative approach. The use of this qualitative approach is based
on the concept of natural setting, grounded theory, and is descriptive, prioritizes the process rather than results, the
design is temporary, and the research results are negotiated and mutually agreed upon. The research was conducted on
the Treasurer at four colleges, namely UniversitasPendidikanIndonesia, UniversitasPadjadjaran, Politeknik Bandung,
and PoltekesTasikmalaya. With the aim of being able to dig up information related to what had been done by the
Treasurer as a harvester of ASN income tax in the university environment, then what was the obstacle in fulfilling it. so
that by extracting information in this study, we can formulate any strategies that should be implemented to improve asn
taxpayer compliance.
Tax knowledge is measured by several questions, including :
1. "How do you answer taxpayers' questions in your work environment when they complain?"
2. "What problems do you face in the process of deducting taxpayers' income tax?"
3. "Are you deducting your income tax proof and distributing it to taxpayers?"
Then, tax morale is measured by several questions, including:
1. "how important is the taxpayer fulfilling his tax obligations?"
2. "What do you do with income tax that has been deducted from the taxpayer? Do you make deposits to the state
treasury directly or do you settle the income tax at the bank?"
IV. Results
From the results of interviews and observations in the field, we get the following data:
Tax Knowledge:
1. "How do you answer taxpayers' questions in your work environment when they complain?"
The four respondents giving similar responses, namely questions or complaints coming from taxpayers in the college
environment they are responsible for what they understand and refer to the applicable tax laws. As for the details or
technical fulfillment of tax obligations, the treasurer does not know many things, only matters relating to his duties and
functions as treasurer in the college. This can be said to be reasonable, and the treasurer is considered to have had an
adequate level of knowledge about the business processes in the place of work and know enough details about all
matters relating to tax obligations.
2. "What problems do you face in the process of deducting taxpayers' income tax?"
In terms of the constraints faced by respondents in carrying out their duties, several answers include:
1. not yet understand how to implement progressive tax rates
2. delays in data from work units for tax calculation basis
3. taxpayers receive additional income that is different, thus making the treasurer troubles in cutting income tax
5. www.theijbmt.com 14|Page
Tax knowledge, Tax Morale, and Tax Compliance: Taxpayers’ View
3. “Are you deducting your income tax proof and distributing it to taxpayers?"
Proof of income tax deduction is automatically made by the treasurer, but in the distribution there are several
respondents who answer that the piece of evidence is not distributed automatically but if the taxpayer asks them only. it
shows us that not all taxpayers have a concern in fulfilling their tax obligations, especially in reporting tax returns.
because the proof of income tax deduction is required by the taxpayer in making his income tax report in tax return.
Tax Morale
1. “how important is the taxpayer fulfilling his tax obligations?"
All respondents answered that it was very important for them to fulfill their tax obligations, as a sense of responsibility
as tax-compliant citizens. Besides that, the role of treasurer in the college in implementing tax regulations is very
strategic in encouraging taxpayer compliance in fulfilling the income tax obligations owed to them. In addition, there
are respondents who think that taxation regulations in Indonesia that often occur change make it difficult to implement
difficulties. not yet finished learning the rules, now there are new rules. sometimes the treasurer feels tired of dealing
with it so that he chooses to do his job just so, not wanting to bother with the new rules.
2. “What do you do with income tax that has been deducted from the taxpayer? Do you make deposits to the state
treasury directly or do you settle the income tax at the bank?"
Income tax that has been deducted from the taxpayer is immediately deposited in the state treasury at the beginning of
the following month, so that the money that has been entered does not occur in the college account. This is done in
addition to fulfilling tax obligations as treasurer in fulfilling tax regulations, as well as treasurer in complying with the
management of funds originating from the state. so for this reason all respondents were uniform in answering that there
were no funds deposited in the college account.
V. Conclusion
This study aims to determine the extent to which tax knowledge and tax morale of college treasurers fulfill their tax
obligations, by conducting face-to-face interviews and field observations. The results of this study indicate that
treasurers have sufficient knowledge and have good morals in carrying out their tax obligations. They do not do things
that violate the provisions of the taxation and the management provisions of the country. It's just that there are several
obstacles they face in fulfilling their obligations. These obstacles can be corrected by various businesses, including
universities must be more responsive in the face of changes in tax regulations that occur by communicating intensively
with tax officials and asking tax officers to provide information to the treasurer as often as possible. besides that, the
taxation system in universities must be well-made. no longer manual taxpayer data entry, so the system has
automatically calculated the value of tax payable income on income received by the taxpayer. the treasurer will no
longer have to wait for manual data inputted by other units, the treasurer will not bother to calculate the manual how
much income tax is payable on the income received by the taxpayer. For the next research, it is recommended to do a
broader research and use better research methods, so that it will produce better data in increasing the wealth of
knowledge.
References
[1.] Braithwaite, V. (2007).Taxation and Good Governance.University House Lecture and House Dinner Series,
AustralianNational University, Canberra.www.vab.anu.edu.au/present/taxunihouse.pdf
[2.] Chattopadhyay, S. and Das-Gupta, A. (2002). The Compliance Cost of the Personal Income Tax and Its
Determinants.Report to the National Institute of Public Finance and Policy, New Delhi.
[3.] Csontos, L., Kornai, J. and Tóth, I.G. (1998). Tax Awareness and Reform of the Welfare State: Results of a
HungarianSurvey. Economics of Transition, 6, 287-312. http://dx.doi.org/10.1111/j.1468-0351.1998.tb00050.x
[4.] Cullis, J.G., & Lewis, A. (1997).Why people pay taxes: From a conventional economic model to a model of social
convention. Journal of Economic Psychology 18, 305-321.
6. www.theijbmt.com 15|Page
Tax knowledge, Tax Morale, and Tax Compliance: Taxpayers’ View
[5.] Frey, B. S. (1997). Not just for the money – An economic theory of personal motivation. Cheltenham: Edward Elgar
Publishing.
[6.] Lai, M.L, Zalilawati, Y., Amran, M.M. and Choong, K.F. (2013). Quest for Tax Education in
NonacountingCurriculum:A Malaysia Study. Asian Social Science, 9, 154-162.
http://dx.doi.org/10.5539/ass.v9n2p154
[7.] Loo, E.C. and Ho, J.K. (2005).Competency of Malaysian Salaried Individuals in Relation to Tax Compliance
underSelfAssessment.Journal of Tax Research, 3, 45-62.
[8.] Mukasa, J. (2011).Tax Knowledge, Perceived Tax Fairness and Tax Compliance in Uganda.Master of Science,
MakerereUniversity, Kampala.
[9.] Mohani, A. (2001). Personal Income Tax Noncompliance in Malaysia. PhD Thesis, Victoria University,
Melbourne.
[10.] Palil, M.R. (2010).Tax Knowledge and Tax Compliance Determinants in Self Assessment System in
Malaysia.PhDThesis, University of Birmingham, Birmingham.
[11.] Palil, M.R. and Mustapha, A.F. (2011). Tax Audit and Tax Compliance in Asia: A Case Study of Malaysia.
EuropeanJournal of Social Sciences, 24, 7-32.
[12.] Pope, J., &Mohdali, R. (2010).The role of religiosity in tax morale and tax compliance.Australian Tax Forum 25,
565-596.
[13.] Randlane, K. (2012). Tax compliance and tax attitudes: The case of Estonia. Journal of Management and Change 29,
89-103.
[14.] Richardson, G. (2006). Determinants of Tax Evasion: A Cross Country Investigation. Journal of International
Accounting,Auditing and Taxation, 15, 150-169.http://dx.doi.org/10.1016/j.intaccaudtax.2006.08.005
[15.] Saad, N. (2012). Perception of Tax Fairness and Tax Compliance Behavior: A Comparative Study.
JurnalPengurusan,36, 89-100.
[16.] Sandmo, M., Allingham, M.G. (1972). Income Tax Evasion: a Theoretical Analysis. Journal of Public Analysis 1,
323-338.
[17.] Schmölders, G. (2006). The psychology of money and public finance. Hampshire: Palgrave MacmillanCertified
Accountants, ACCA, London. www.accaglobal.com
[18.] Saira, K., Zariyawati, M.A. and Yoke-May, L. (2010).An Exploratory Study of Goods and Services Tax
Awareness inMalaysia.Seminar on National Resilience (SNAR), Political Management and Policies in Malaysia,
Langkawi, 13-15, July 2010, 265-276. http://repo.uum.edu.my/3178/1/S14.pdf
[19.] Torgler, B., & Schneider, F. (2009). The impact of tax morale and institutional quality on the shadow economy.
Journal of Economic Psychology 30, 228-245
[20.] Yan, M.C.K., Arokiasamy, L. and Suat, C.L.A. (2010). Indirect Taxation: Awareness and Impact on
Undergraduates.International Research Journal of Finance and Economics, No. 41, 43-50.
www.eurojournals.com/finance.htm