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A Theory for Strong Service Compliance [chapter]

Mario Bravetti, Gianluigi Zavattaro
Lecture Notes in Computer Science  
We define also a new notion of refinement, called strong subcontract pre-order, suitable for strong compliance: given a composition of strong compliant services each one executing according to some specific  ...  We investigate, in a process algebraic setting, a new notion of compliance that we call strong service compliance: composed services are strong compliant if their composition is both deadlock and livelock  ...  Section 2 reports the syntax and the operational semantics of the calculs that we use in our theory for strong service compliance.  ... 
doi:10.1007/978-3-540-72794-1_6 dblp:conf/coordination/BravettiZ07 fatcat:c7jznapohbfddbkie6r6x7eoie

How Does Propaganda Affect Tax Compliance: An Empirical Study Based on the Theory of Planned Behavior in China

Li Zhiwei, Zhang Huang, Chen Wenjiao, Zhang Qing, Hao Weiqi
2020 Social Sciences  
Based on the theory of planned behavior, the analyses reveal that tax compliance attitude, subjective norms and perceived behavioral control completely mediate the impact of tax propaganda on tax compliance  ...  Through these research findings, our study has taken a step towards understanding the mechanism of tax propaganda on tax compliance.  ...  This result shows that TPB has a very strong explanatory power for the mechanism of tax propaganda on tax compliance.  ... 
doi:10.11648/j.ss.20200905.16 fatcat:mv6rlcijxndxhfvkuyj66k4aym

The Effect Of E-Filing Implementation, Tax Socialization, Taxpayer Awareness, And Tax Sanctions On Compliance Individual Taxpayer

Tjokorda Istri Agung Lita Apriliana DEWI, Putu Gede Wisnu Permana KAWISANA, I Gusti Agung Prama YOGA
2022 Journal of Tourism Economics and Policy  
The population uses individual taxpayers at the East Denpasar Pratama Tax Service Office and a sample of 100 respondents.  ...  taxpayer compliance, where the t-count value is 3.138 and a significance value of 0.002. (4) tax sanctions have a significant positive effect on individual taxpayer compliance, where the t value is 5.586  ...  Theory of Planned Behavior (TPB) or commonly called behavioral theory, is a development of the Theory of Reasoned Action.  ... 
doi:10.38142/jtep.v2i1.201 fatcat:fplpj7h6hvhwxgit6rg7asszcu

THE INFLUENCE OF THE E-FILING IMPLEMENTATION, TAXATION SOCIALIZATION, AND TAX PENALTIES ON INDIVIDUAL TAXPAYER COMPLIANCE IN KPP PRATAMA JAKARTA TIMUR

Hamilah Hamilah, Salsabilla Aliza
2021 Dinasti International Journal of Management Science  
The adjusted R-Square value of 0.765 with a coefficient of determination stated that the E-Filing implementation, the Socialization of Taxation, and Tax penalties jointly contribute to the taxpayer compliance  ...  This research is a quantitative research with accidental sampling as sampling technique, and using the calculation of computerized SPSS version 25.  ...  This theory is a refinement of the Theory of reasoned action (TRA).  ... 
doi:10.31933/dijms.v3i2.1046 fatcat:3njvs2eo5rc3xiqhepu5thdcuq

Factors influencing the value added tax compliance in small and medium enterprises in Jordan

Amer Saadi Kallel Shakkour, Ahmad Ali Almohtaseb, Reem Khaled Matahen, Naser Amer Saadi Sahkkour
2021 Management Science Letters  
ability to pay theory with tax compliance cost and audit system as a connecting variable to VAT compliance.  ...  Findings reveal a strong positive relationship between personal characteristics, VAT education and tax compliance under both theoretical grounds and also indicate a positive correlation between VAT compliance  ...  As many studies witness a strong significant influence of social and personal factors responsible for tax compliance among individuals.  ... 
doi:10.5267/j.msl.2020.11.007 fatcat:zhloe7jd5veo3hj2czylmblwve

MPCS: Mobile-phone based patient compliance system for chronic illness care

Guanling Chen, Bo Yan, Minho Shin, David Kotz, Ethan Berke
2009 Proceedings of the 6th Annual International Conference on Mobile and Ubiquitous Systems: Computing, Networking and Services  
, non-compliance detection, and compliance reminders.  ...  theory; mobile-triggered questionnaires based on self-perception theory; and mobileenabled social interactions based on social-construction theory.  ...  Delivering a reminder in a similar context, in theory (Rescorla-Wagner model), will more likely result in the patient's compliance in taking medicine (because of the strong association between the context  ... 
doi:10.4108/icst.mobiquitous2009.6829 dblp:conf/mobiquitous/ChenYSKB09 fatcat:37a5dovp3vewdmusu4aevebyqi

Tax Amnesty and Tax Administration System: An Empirical Study in Indonesia

Waluyo
2017 EUROPEAN RESEARCH STUDIES JOURNAL  
The purpose of this research is to analyze the impact of tax amnesty and tax administration system (e-billing system and e-filling system) on taxpayer compliance in Jakarta, Indonesia.  ...  Conclusion Using the regression methodology there is strong evidence that the tax amnesty policy does not have a significant effect on the tax payer compliance.  ...  In an agency relationship, there is a contract where the principal asked the agent to perform a service on behalf of the principal and authorizes the agent to make the best decisions for the principal  ... 
doi:10.35808/ersj/910 fatcat:upststzgzngqviwxcs44fdv4ta

Moderation Tax Incentive on the Effect of Tax Service Quality and Tax Knowledge on Taxpayer Compliance

2022 Research Journal of Finance and Accounting  
The variable of tax service quality (X1) with a mean of 5.44, tax knowledge (X2) with a mean of 5.45, tax incentives (Z) with a mean of 5.59, and taxpayer compliance with a mean of 5.51.  ...  It can be concluded that the Tax service quality affects taxpayer compliance, tax knowledge affects taxpayer compliance, tax incentives strengthens the effect of tax service quality on taxpayer compliance  ...  MANAGERIAL IMPLICATIONS Theoretically, the results of this research have the implication that the compliance theory is a strong or rigorous theory because it is proven to be able to explain the effect  ... 
doi:10.7176/rjfa/13-4-04 fatcat:cxllqkuesrg6jfre3bgdumspem

Banking Regulatory Response - The Case of Strong Authentication

Paul Witman
2007 Americas Conference on Information Systems  
Theories from institutional theory provide a framework for reviewing the response.  ...  The United States banking industry was directed by its regulatory agencies to provide authentication stronger than single factor for "high risk" transactions, as a defense against phishing, by year-end  ...  Witman Banking Regulatory Response -the Case of Strong Authentication Proceedings of the Thirteenth Americas Conference on Information Systems, Keystone, Colorado August 9 -12, 2007  ... 
dblp:conf/amcis/Witman07 fatcat:42jwdpz3kvduhjj7nkwmqiwpca

The Effect of Corporate Social Responsibility (CSR), Relationship Marketing and Shariah Compliance on Customer Loyalty with Customer Emotional Response As Intervening

Hesti Dwi Lestari, Imanda Firmantyas Putri Pertiwi
2021 Social Science Studies  
This study aims to determine how strong the influence of Corporate Social Responsibility (CSR), Relationship Marketing and Shariah Compliance on Customer Loyalty with Customer Emotional Response as an  ...  Marketing relations have a significant positive effect on customer emotional responses. Shariah compliance has no significant negative effect on customer emotional response.  ...  Customer Loyalty Customer loyalty is a condition where there is a strong commitment in repeated purchases and the act of reusing the company's goods and services so that there is an offer concept related  ... 
doi:10.47153/sss12.2142021 fatcat:uyc7bvvbdfakjhpicxr6wiwmcq

Effects of Knowledge, Socialization, Services, and Tax Sanctions on the Compliance of Individual Taxpayers Performing Free Work In 2020: A Case Study at a Notary Office in Palembang

Felix Kusuma Fuliyanto
2022 International Journal of Community Service & Engagement  
Further statistical tests prove knowledge, socialization, and service have a significant effect on tax compliance variables.  ...  This research provides benefits to tax agencies to improve taxpayer compliance through knowledge, socialization, and service.  ...  Knowledge, socialization, service, and tax sanctions can be a determining factor for taxpayers to comply.  ... 
doi:10.47747/ijcse.v3i1.652 fatcat:pbssikegafh3xaqdkup3zp3rlq

Contracting between government and the voluntary sector: where to from here?

Hilary Stace, Jacqueline Cumming
2006 Policy Quarterly  
In the 1980s and 1990s public sector management in New Zealand underwent a profound reorganisation.  ...  service provision and less is required for negotiation and compliance.  ...  Cribb's stewardship theory provides a good basis for analysis.  ... 
doi:10.26686/pq.v2i4.4207 fatcat:6p3ykv6jjbdbhba37hotxguatq

Task complexity and different decision criteria for online service acceptance: A comparison of two e-government compliance service domains

JinKyu Lee, H. Raghav Rao
2009 Decision Support Systems  
This paper synthesizes a model of e-Gov compliance services acceptance by critically integrating prior research along with the distinctive characteristics of the online government services context.  ...  for online services that involve difficult tasks.  ...  specifically designed for e-Gov compliance services.  ... 
doi:10.1016/j.dss.2009.04.009 fatcat:abhavrtwtbgzjlddiwmbf6obhe

Analysis of the Influence of Tax Service, Tax Advertising, and Zakat Policy as a Reduction of Taxable Income to Tax Paying Compliance for Individual Taxpayers in the Tax Service Office Pratama Sawangan, Depok, West Java

Mulyaning Wulan, Tatin Suhartini, Efri Syamsul Bahri
2018 International Journal of Zakat  
F artihmatic of 29, 395> Ftable of 2.69 with a significance level of 0.000 <0.1 Keywords: Service, Advertising, Zakat Policy, taxable Income, Compliance  ...  This study aims to understand the influence of independent variables (tax service, tax advertising, and zakat policy as reduction of taxable income) on the dependent variable (taxpaying compliance).  ...  This indicates that the variables of tax service, tax advertisement and zakat policy as a deductible of taxable income on individual taxpayer compliance have a very strong relationship.  ... 
doi:10.37706/ijaz.v3i1.69 fatcat:fg5w7el6hzhjbexvr7fdkg65xu

Page 404 of Human Resources Abstracts Vol. 38, Issue 4 [page]

2003 Human Resources Abstracts  
It has been established that meeting compliance is a greater burden for smaller firms.  ...  Temporary work in the public services: implications for equal opportu- nities. Gender, Work, & Organization 10(4):455-477, Aug. 2003. EQUALITY. SOCIAL SERVICES. TEACHING. TEMPORARY WORK.  ... 
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