Environmental effectiveness of tax compliance policy in the presence of labor unions

2020 ◽  
Author(s):  
Tsaur‐Chin Wu ◽  
Ching‐Yang Liang ◽  
Kun‐Li Lin
Keyword(s):  
Labor Unions ◽  
Tax Compliance ◽  
Environmental Effectiveness ◽  
Compliance Policy

Is Its Success Generalizable?

2019 ◽  
pp. 72-93
Author(s):  
Lane Kenworthy
Keyword(s):  
Income Inequality ◽  
Population Size ◽  
Labor Unions ◽  
Low Income ◽  
Work Ethic ◽  
Unique Feature ◽  
Tax Compliance ◽  
Small Population ◽  
Close Inspection ◽  
Social Democratic

Abstract: Social democratic capitalism’s chief practitioners have been the Nordic nations: Denmark, Finland, Norway, and Sweden. Skeptics discount the Nordics’ success on the presumption that these nations have some unique feature that allows them, and only them, to reap the benefits of social democratic policies without suffering tradeoffs. Versions of this story identify the Nordics’ secret weapon as an immutable work ethic, superior intelligence, trust, solidarity, small population size, racial and ethnic homogeneity, institutional coherence, effective government, corporatism, a willingness to be taxed, tax compliance, strong labor unions, or low income inequality. I examine these hypotheses. None holds up to close inspection.

Dental faculty and labor unions: the perils of passivity

1977 ◽  
Vol 41 (11) ◽  
pp. 660-665
Author(s):  
JH Oaks ◽  
DM Fox ◽  
JJ Valter
Keyword(s):  
Labor Unions

Managerial attitudes toward labor unions in a southern city.

1968 ◽  
Vol 52 (6, Pt.1) ◽  
pp. 447-453 ◽  
Author(s):  
M. Alsikafi ◽  
Walfrid J. Jokinen ◽  
S. Lee Spray ◽  
George S. Tracy
Keyword(s):  
Labor Unions ◽  
Southern City

Analisis Persepsi Korupsi Pajak Dan Iklim Organisasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan

2017 ◽  
Vol 4 (2) ◽  
pp. 169-180
Author(s):  
Arif Fajar Wibisono ◽  
Yudha Catur Kusuma N
Keyword(s):  
Organizational Climate ◽  
Tax Compliance ◽  
Quantitative Approach ◽  
Multiple Linear Regressions ◽  
Parametric Test ◽  
Tax Corruption ◽  
Linear Regressions

This study aims to determine whether perceptions of corruption and organizational climate affect the compliance of personal taxpayers. This explanatory study used quantitative approach of statistical parametric test and multiple linear regressions with questionnaire instrument. This study involved personal taxpayer in the area of KPP Pratama Kota Surakarta. The result of this study confirms that the perceptions of individual tax corruption and organizational climate affect the compliance of personal taxpayers. The better the organization’s climate in emphasizing tax compliance is, the higher the level of compliance personal taxpayers is. In addition, the higher the level of perception of a person’s corruption of the tax apparatus is severely punished then increasing the compliance of personal taxpayers’ increases.

Labor Unions Banned in Japanese Arsenals

1936 ◽  
Vol 5 (24) ◽  
pp. 261-261
Author(s):  
M. S. F.
Keyword(s):  
Labor Unions

Tax Compliance

2014 ◽  
Vol 43 (5) ◽  
pp. 270-273
Author(s):  
Stefan Greil ◽  
Sven Kiesow
Keyword(s):  
Tax Compliance

ENGARUH PEMAHAMAN AKUNTANSI DAN KETENTUAN PERPAJAKAN SERTA TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN PADA UKM DI YOGYAKARTA

MODUS ◽  
2016 ◽  
Vol 27 (1) ◽  
pp. 41 ◽  
Author(s):  
Sumianto Sumianto ◽  
Ch Heni Kurniawan
Keyword(s):  
Tax Policy ◽  
Sampling Method ◽  
Tax Compliance ◽  
Likert Scale ◽  
Multiple Regressions ◽  
Purposive Sampling ◽  
Analysis Tools ◽  
Survey Approach

This study aims to determine the efect of understanding of accounting and tax provisions and the tax transparency on tax compliance. This research was conducted on individual taxpayers SMEs in Yogyakarta. This study used a survey approach as collecting data method. The sample in this study was taken using purposive sampling method. Subjects in this study are individual taxpayers, particularly SMEs in Yogyakarta. Multiple regressions with Likert scale measurement were used as the analysis tools. One hundred respondents individual taxpayers entrepreneurs, especially SMEs in Yogyakarta were used as the respondents and the fnding of this study is that the understanding of the accounting and tax provisions comprehension positive efect on tax compliance. Researchers also found that transparency does not afect the taxpayer compliance.Key Words : Accounting Comprehension , Tax Policy, Transparency, Compliance

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 3 (2) ◽  
pp. 19
Author(s):  
Mela Cyntia Sani ◽  
Khuznatul Zulfa Wafirotin ◽  
Ika Farida Ulfa
Keyword(s):  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Online Systems ◽  
Tax Returns ◽  
Directorate General ◽  
The Government

Individual Taxpayers (WPOP) experience problems every year due to difficulties in filling out SPT. The Directorate General of Taxes issued a new policy in providing easy Notification Services (SPT) using online systems namely e-Filling and e-SPT. The policy taken by the government turned out that there were still many obstacles faced by the KPP Pratama Ponorogo Tax Office regarding ponorogo's lack of understanding related to filling out SPT manually or online using e-SPT and e-Felling. So that this certainly can make taxpayers object to the submission of Annual Tax Returns, especially in terms of calculating the tax payable which must be calculated on its own. Data collection is done by using primary data in the form of questionnaires. The samples processed in this study were 100 respondents who were distributed to individual taxpayers registered at KPP Pratama Ponorogo. Data analysis method uses validity test and reliability test, hypothesis testing using multiple linear regression analysis. The results of this study indicate that the awareness of taxpayers, taxpayer intentions, taxpayer attitudes, subjective norms, behavioral control and ease of tax return filling process affect Tax Compliance (tax compliance) submission of Annual Tax Returns. This is because taxpayers know, understand and implement taxation provisions correctly and voluntarily so as to increase taxpayer compliance in fulfilling their obligations and are willing to report taxes with their own awareness.

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