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Journal articles on the topic 'Female taxpayers'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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1

Yohanes Mardinata Rusli, Muhamad Habib, Irwan, Parlindungan Banjarnahor, and Jetro Sihombing. "Analysis of the Level of Taxpayer Compliance with Indonesian Tax Law for Women With Marital Status." Journal of Law, Politic and Humanities 5, no. 3 (2025): 1904–15. https://doi.org/10.38035/jlph.v5i3.1327.

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This study analyzes the factors that influence the behavior of compliance with the Tax Law applicable in Indonesia for female individual taxpayers with marital status. These factors are analyzed from the level of Taxpayer Knowledge, Taxpayer Awareness and Tax Morale who do freelance work in the city of Jakarta. This study also analyzes Tax Morale as a moderator for the influence of Tax Knowledge and Tax Awareness on Tax Compliance. The population in this study are female Taxpayers with marital status registered at the Tax Service Office at the Regional Office of the Directorate General of Taxe

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Salsabila, Hana, Desi Handayani, and Randy Heriyanto. "Analisis Kepatuhan Wajib Pajak Orang Pribadi Berdasarkan Gender, Jenis Pekerjaan, dan Tingkat Pendidikan." Akuntansi dan Manajemen 17, no. 2 (2022): 1–16. http://dx.doi.org/10.30630/jam.v17i2.191.

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In contrast to previous research which discussed the factors that influence taxpayer compliance, this study will measure how differences in the level of individual taxpayer compliance are based on the factors that influence it. This difference is measured using the variables gender, type of work and educational level of taxpayers registered at KPP Pratama Padang Satu. The data collection method used in this study was a questionnaire. The population of this study is taxpayers registered at KPP Pratama Padang Satu, with 100 respondents. While the method of data analysis and hypothesis testing us

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Suherdi, Viona, and Deden Tarmidi. "The Effect of Tax Awareness, Tax Understanding, and Tax Morals on Taxpayer Compliance from the Gender Perspective of MSME Entrepreneurs in the Tanah Abang Market." Asian Journal of Economics, Business and Accounting 24, no. 9 (2024): 230–44. http://dx.doi.org/10.9734/ajeba/2024/v24i91489.

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Aims: This study aims to determine the effect of tax awareness, tax understanding, and tax morals on taxpayer compliance from the gender point of view of MSME entrepreneurs. Study Design: The research design used is a survey by distributing questionnaires directly to respondents or MSE taxpayers in the Tanah Abang Market. The sample collection technique used in this study was simple random sampling. Place and Duration of Study: The sample in this study were MSME taxpayers in the Tanah Abang Market as many as 154 male respondents and 116 female respondents. Methodology: Researchers used the Hai

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Nurachmi, Dekeny Agustina, and Amir Hidayatulloh. "Gender, Religiusitas, Love of Money, dan Etika Penggelapan Pajak." Jurnal Ilmiah Akuntansi Universitas Pamulang 9, no. 1 (2021): 30. http://dx.doi.org/10.32493/jiaup.v9i1.5168.

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ABSTRACT The purpose of this research was to determine the effect of gender, religiosity, and Love of Money on tax evasion ethics. The population of this research is individual taxpayers in Daerah Istimewa Yogyakarta. The sampling technique in the research used purposive sampling, with criteria (1) individual taxpayers in Gunungkidul regency, and (2) individual taxpayers who have taxpayer-identification numbers (NPWP). The sample in this research is an individual taxpayer in Gunungkidul regency who has an NPWP. The research data collection was carried out by distributing questionnaires directl

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Gea, Johan Putra Jaya, Hari Purwanto, Nur Asih Triatmaja, and Amy Wulandari. "ANALISIS KEPATUHAN WAJIB PAJAK ORANG PRIBADI BERDASARKAN GENDER, JENIS PEKERJAAN DAN TINGKAT PENDIDIKAN." EKOBIS : Jurnal Ilmu Manajemen dan Akuntansi 12, no. 1 (2024): 142–49. http://dx.doi.org/10.36596/ekobis.v12i1.1066.

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This study aims to identify differences in the number of taxpayers at KPP Pratama Boyolali based on gender, type of work, and level of education. Data was collected through questionnaires which were distributed to one hundred people who answered. The Kruskal-Wallis method and independent t-test were used to test the hypotheses and analyze the data. The results of the study show that, although there is no difference between female and male taxpayers in the level of fulfillment of individual tax obligations, there is a difference between taxpayers who are employees and those who are not. In addi

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Nurmayani and Eka Putri A.T. Marlia. "Fulfilling Gender Equality Rights for Women Taxpayers in The Concept of Pink Tax in Indonesia." International Journal of Social Science and Human Research 08, no. 05 (2025): 2670–75. https://doi.org/10.5281/zenodo.15347833.

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The concept of gender equality for female taxpayers in Indonesia is still of little concern, in contrast to other countries which have paid attention to the position of women as taxpayers from planning types of taxes, tax rates, and tax payments to the state. Through the method used, which is normative juridical, with a statutory approach and taxation theory that is legally just, the desired impacts in this research include: 1) Identification of the rights of female taxpayers and problems of inequality of rights among female taxpayers in tax regulations in Indonesia. 2) Finding the most approp

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Rao, Shreya. "Thinking about Agency in the Formation of Tax Units: Commentary on Commissioner of Income Tax v. Indira Balakrishna, AIR 1960 SC 1172." Verfassung in Recht und Übersee 56, no. 1 (2023): 76–88. http://dx.doi.org/10.5771/0506-7286-2023-1-76.

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Since income tax is levied on a progressive basis (depending on the income of each taxpayer), how we define the taxpayer or “tax unit” is of critical importance. In the 1960 ruling of Commissioner of Income Tax v. Indira Balakrishna, the Supreme Court was required to interpret and define a tax unit known as an ‘Association of Persons’ (AOP) which had no statutory definition under income tax law. In doing so, it made certain gender-based assumptions regarding the nature of economic activity taking place within the household. In the (rewritten) feminist dissent, Maithreyi Mulupuru challenges the

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CHARVIANY, Masayu Fenny Amalia, Deden TARMIDI, and Agustin FADJARENIE. "The Influence of Tax Services, Tax Rates and Tax Sanctions on Male and Female MSMe Taxpayer Compliance (Case Study of Individual Taxpayers MSMEs in Tanah Abang Market)." International Journal of Environmental, Sustainability, and Social Science 5, no. 1 (2024): 154–66. http://dx.doi.org/10.38142/ijesss.v5i1.991.

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This research aims to determine whether there are differences in the influence of tax services, tax rates and tax sanctions on male and female MSME taxpayer compliance. The object of this research is individual taxpayers who are MSMEs in Tanah Abang Market. This research uses quantitative methods, samples were taken using random sampling. The total sample used was 230 respondents consisting of 115 male respondents and 115 female respondents. The results of this research shows that Tax Services, Tax Rates, and Tax Sanctions have a significant positive effect on Tax Compliance of Male and Female

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FATTAKH, Adam Navi’ul, and Deden TARMIDI. "Gender Analysis on the Effect of Tax Incentives, Tax Knowledge, and the Application of the E-Filing System on Tax Compliance (Survey of MSMEs in Bekasi City)." International Journal of Environmental, Sustainability, and Social Science 4, no. 4 (2023): 1223–38. http://dx.doi.org/10.38142/ijesss.v4i4.766.

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The purpose of this research is to examine and analyze the differences and influence of tax incentives, tax knowledge, and the implementation of e-filing system on tax compliance from the point of view of male and female gender as an update from previous research. The population of this study is taxpayers who are MSME players in Bekasi city. The data collection method was carried out by distributing questionnaires to MSME taxpayers. The sample in this study used a simple random sampling method. The data processing technique uses Structural Equation Modeling (SEM) using SmartPLS 3.0. The result

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Fadhilah, Muhammad, and Deden Tarmidi. "Gender Analysis of Individual Taxpayer Compliance: Impact of Tax Audit, Tax Amnesty, and E-Filling Implementation." Saudi Journal of Business and Management Studies 8, no. 08 (2023): 215–27. http://dx.doi.org/10.36348/sjbms.2023.v08i08.005.

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This study examines and presents gender analysis model on the influence of tax audits, tax amnesty and e-filling implementation on individual taxpayer compliance (an empirical study on MSMEs DKI Jakarta). This study uses multiple linear regression analysis using a quantitative approach to the method of collecting data using primary data. Data collection was carried out by distributing questionnaires in online form via Google form to individual taxpayers of MSMEs in DKI Jakarta using the convenience sampling method, so the total data in this study were 400. The results of this study indicate Ta

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Hauptman, Lidija, Berislav Žmuk, and Ivana Pavić. "Tax Compliance in Slovenia: An Empirical Assessment of Tax Knowledge and Fairness Perception." Journal of Risk and Financial Management 17, no. 3 (2024): 89. http://dx.doi.org/10.3390/jrfm17030089.

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Complex tax systems can result in tax evasion, which further impacts the revenues necessary to achieve sustainable development goals. Enhancing taxpayer education, tax knowledge, and tax fairness perception is essential for boosting revenues to support societal sustainability. The aim of this study was to assess the levels of tax knowledge and tax fairness perception within the Slovene taxpayer population, with a specific focus on the differences related to gender and settlement size. Further, the connections between tax knowledge and various aspects of tax fairness were explored. The Kruskal–

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Hauptman, Lidija, Nika Vetrih, and Alenka Kavkler. "Assessing taxpayers’ satisfaction with tax administration e-services." Zbornik radova Ekonomskog fakulteta u Rijeci 42, no. 2 (2024): 309–31. https://doi.org/10.18045/zbefri.2024.2.7.

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As tax administrations worldwide modernize through digital technologies, it has become increasingly important to understand taxpayers’ satisfaction with these services. This research aims to estimate the relationships between satisfaction with tax administration e-services and factors such as trust, service quality, age, and gender, addressing a noted gap in the existing literature. Using the questionnaire distributed among taxpayers in Slovenia, four hypotheses were tested. Next to descriptive methods, Pearson correlation analysis, T-tests, and Mann-Whitney U-tests were used. The findings rev

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Brockmann, Hilke, Philipp Genschel, and Laura Seelkopf. "Happy taxation: increasing tax compliance through positive rewards?" Journal of Public Policy 36, no. 3 (2015): 381–406. http://dx.doi.org/10.1017/s0143814x15000331.

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AbstractCan governments increase tax compliance by rewarding honest taxpayers? We conducted a controlled laboratory experiment comparing tax compliance under a “deterrence” baseline with tax compliance under two “reward” treatments: a “donation” treatment giving taxpayers a say in the spending purposes of their payments and a “lucky” treatment giving taxpayers the (highly unlikely) chance of winning a lottery. The reward treatments significantly affected tax behaviour but not in a straightforward manner. Although female participants altered their behaviour as expected and complied somewhat mor

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Natasha, Irina, and Andi Ina Yustina. "Causal Relations Between Knowledge, Norms, and Tax: A Study of Gender Differences on Taxpayers." Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi 15, no. 1 (2020): 14. http://dx.doi.org/10.24269/ekuilibrium.v15i1.2354.

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This research analyzes whether tax knowledge and social norms positively influence tax compliance and whether gender differences will moderate their relation. A web-based survey used to spread questionnaires to 145 taxpayers that domiciled in Cikarang. The results revealed that tax knowledge significantly affects tax compliance, but there are no gender differences between tax knowledge and tax compliance. In contrast, social norms positively affect tax compliance, and gender differences also exist between social norms and tax compliance. As there are no gender differences in tax knowledge and

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Natasha, Irina, and Andi Ina Yustina. "Causal Relations Between Knowledge, Norms, and Tax: A Study of Gender Differences on Taxpayers." Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi 15, no. 1 (2020): 14–26. http://dx.doi.org/10.24269/ekuilibrium.v15i1.2020.pp14-26.

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This research analyzes whether tax knowledge and social norms positively influence tax compliance and whether gender differences will moderate their relation. A web-based survey used to spread questionnaires to 145 taxpayers that domiciled in Cikarang. The results revealed that tax knowledge significantly affects tax compliance, but there are no gender differences between tax knowledge and tax compliance. In contrast, social norms positively affect tax compliance, and gender differences also exist between social norms and tax compliance. As there are no gender differences in tax knowledge and

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Purnamawati, I. Gusti Ayu, Evan Lau Poh Hock, and Gede Adi Yuniarta. "Ethical Perceptions of Tax Avoidance and Spiritual Balance Dimensions." Jurnal Akuntansi dan Keuangan 25, no. 2 (2023): 69–78. http://dx.doi.org/10.9744/jak.25.2.69-78.

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This research is about tax avoidance viewed from the perspective of gender and business scale in analyzing ethical perceptions. This study was conducted using primary data by collecting questionnaires distributed to small and medium-sized industrial entrepreneurs in the province of Bali. The samples used were 52 female entrepreneurs and 48 male entrepreneurs. A comparison of ethical perceptions of tax avoidance was tested using Wilcoxon. The research shows no significant difference between the ethical perceptions of small and medium entrepreneurs on tax avoidance and the moral perceptions of

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Rashid, Md Harun Ur. "Taxpayer's Attitude Towards Tax Evasion in a Developing Country." International Journal of Applied Behavioral Economics 9, no. 2 (2020): 1–19. http://dx.doi.org/10.4018/ijabe.2020040101.

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As tax evasion is an acute problem in developing countries, the study aims to examine the factors that influence the taxpayers' attitudes towards tax evasion encompassing the moderating effect of demographic characteristics on tax evasion. The study uses structural equation modeling (SEM) as the tool to analyze the primary data collected from different sections of respondents. The study shows that fairness perception, tax knowledge, audit, and enforcement initiatives negatively influence taxpayers' attitudes towards tax evasion, while corruption, discrimination, and complexity in the tax syste

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Illahi, Ilham, and Nini Sumari. "The Effect of Religiosity On Tax Evasion Behavior With Gender as a Moderating Variable." JIFA (Journal of Islamic Finance and Accounting) 4, no. 2 (2022): 108–17. http://dx.doi.org/10.22515/jifa.v4i2.4928.

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Tax evasion is a form of non-compliance by taxpayers in paying taxes. Tax evasion behavior must be mitigated so that the country's economic growth can grow well. This study examines the effect of religiosity on tax evasion. To expand the test, the researcher included gender as a moderating variable. The object of this research is the students of the Islamic Economics and Business Faculty (FEBI) of IAIN Bukittinggi. The selection of this sample is based on the students of FEBI IAIN Bukittinggi who will enter the business world so that in the future they will become taxpayers. Through Moderated

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Quito Sumba, Hilda Catalina, Ana Karen Sosa Loor, Miguel Ángel Enríquez Jácome, and Jenrry Fredy Chávez-Arizala. "The development of the Tax Management of Merchants in the EP-Municipal Wholesale Market Company in the Pishilata Urban Parish of the city of Ambato." Management (Montevideo) 3 (January 1, 2025): 139. http://dx.doi.org/10.62486/agma2025139.

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Introduction: tax culture corresponds to the responsibility that taxpayers have in relation to the payment and declaration of their taxes based on social awareness.Objective: to evaluate the knowledge of the tax culture of the merchants of the Wholesale Sector of the Pishilata Parish.Method: a quantitative, observational, descriptive and cross-sectional study was carried out to determine the level of knowledge of the tax culture of the merchants of the Wholesale Sector of the Pishilata Parish of the city of Ambato during 2022. The study population is made up of 1,850 merchants from the city of

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Rogozhnikova, T. P., and M. V. Khomenko. "THE NAME-LIST OF THE 1701 CENSUS BOOK OF THE TARA REGION: COMPOSITION, VARIABILITY, STATISTICS." Review of Omsk State Pedagogical University. Humanitarian research, no. 32 (2021): 94–99. http://dx.doi.org/10.36809/2309-9380-2021-32-94-99.

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The material for the study is a historical regional source of a fiscal nature. The system of personal names is considered as an obligatory component of the naming of Siberian taxpayers at the turn of the 17th–18th centuries. The system of male and female names of the Census Book is revealed. The phonetic, grammatical, and derivational variability of modified and unmodified names is characterized. The frequency of personal nominations is determined.

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Englebrecht, Ted D., W. Brian Dowis, and Justin S. Cox. "An Empirical Assist To Determine Whether An Activity Is Engaged In For A Profit." Journal of Applied Business Research (JABR) 33, no. 4 (2017): 773. http://dx.doi.org/10.19030/jabr.v33i4.9999.

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Taxpayers engage in activities for both tax and nontax reasons. Some of these undertakings are geared to earn a profit. Other activities provide personal pleasure and recreation. Regardless of the activity type, expenses are incurred and can be substantial. Depending on the type of engagement, profit may or may not be achieved. Naturally, many of these pursuits are undertaken for a number of consecutive years. Because of the tax benefits these activities possess, this issue remains highly litigated and closely scrutinized by the Internal Revenue Service. This study investigates the guidance de

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Fleischman, Gary M., and Teresa Stephenson. "Client Variables Associated with Four Key Determinants of Demand for Tax Preparer Services: An Exploratory Study." Accounting Horizons 26, no. 3 (2012): 417–37. http://dx.doi.org/10.2308/acch-50167.

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SYNOPSIS There is a rich literature associated with the dichotomous decision to hire/not-hire tax preparation services. There is also some research assigning motivation to the decision to hire tax preparation services. However, no research has examined the underlying demographics and key perceptions of clients that do hire tax preparation professionals to determine which are associated with specific motivations to hire. We focus on the four most common motivations to hire a preparer found in extant literature (i.e., saving money, saving time, legal compliance, and protection from the IRS). Usi

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Wa Ode Sindi Rahayu, Rinto Syahdan, and Fitriani Sardju. "Pengaruh Etika Uang, Religiositas, dan Materialisme Terhadap Penggelapan Pajak." AKUNTANSI 45 5, no. 1 (2024): 238–54. http://dx.doi.org/10.30640/akuntansi45.v5i1.2470.

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The research aims to find out the effect of money ethics, religiosity, and materialism on tax evasion. The population of this research is individual taxpayers who are registered at KP2KP (Counselling Service and Tax Consultation Office) Maba East Halmahera Regency, North Maluku Province. The data collection technique of this research used a questionnaire which was distributed directly to the respondents. Respondents in this research amounted to 373 respondents consisting of 188 male respondents and 185 female respondents. Data analysis was performed by using multiple linear regression. The res

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Sunita, Behera, and Behera Ranjita. "Discrimination and Harassment for Transgenders in Public Places." Shanlax International Journal of Arts, Science and Humanities 7, S1 (2019): 1–5. https://doi.org/10.5281/zenodo.3549222.

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“Gender identity” may be a person’s deeply-felt inner sense of being male, female, or one thing different or intermediate. “Gender expression” may be a person’s characteristics and behaviours like look, dress, mannerisms and speech patterns which will be represented as masculine or female. Note that personal identity and expression area unit freelance of sexual orientation, and transgender folks could establish as heterosexual, gay, lesbian, bisexual, or queer. Transgender folks, expertise discrimination due to their personal identity and gender expression,

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Silmi, Silmi, Aries Tanno, and Firdaus Firdaus. "EFEK MODERASI RELIGIUSITAS INTRINSIK, GENDER DAN USIA PADA PENGARUH LOVE OF MONEY TERHADAP TAX EVASION." Jurnal Benefita 5, no. 3 (2020): 383. http://dx.doi.org/10.22216/jbe.v5i3.5542.

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<em>This study aims to examine the effect moderation of intrinsic religiosity, gender and age on influence love of money to tax evasion. Source data of this study is the primary data from online questionnaire shared in electronic by google form. The sample of this study is taxpayers of individual non employee that do business and freelance that registered at the Tax Service Office (TSO) Pratama Bukittinggi city as much as 85 respondents. Data analysis techniques using SEM model with Warp Partial Least Square (PLS) computer program version 6.0. The result of this study show that</em&gt

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Mulia, Firnanda Kasih, Driana Leniwati, and Agung Prasetyo Nugroho Wicaksono. "Determinant of earnings management practices in manufacturing companies." Journal of Accounting and Investment 25, no. 1 (2024): 210–30. http://dx.doi.org/10.18196/jai.v25i1.19503.

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Research aims: This study aims to examine the effect of audit committees, independent commissioners, and the presence of women on boards, such as the chief executive officer and chief financial officer, on earnings management practices.Design/Methodology/Approach: This research used a quantitative method with a final panel data sample of 25 companies in the manufacturing sector for three years from 2020 to 2022. Hypothesis testing employed the regression model with the Common Effect Model (CEM) test. Sampling was conducted using secondary data on the Indonesia Stock Exchange (IDX) and each com

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Valensia, Gracia Sherlytta, Rahma Maulidia, and Syarbini Ikhsan. "Pengaruh CEO tenure, feminism in director, dan conservatism terhadap tax avoidance perusahaan properti dan real estate tahun 2021-2023." AKURASI: Jurnal Riset Akuntansi dan Keuangan 6, no. 2 (2024): 117–30. http://dx.doi.org/10.36407/akurasi.v6i2.1320.

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Many companies employ strategies to avoid tax liabilities by reducing their tax burden and minimizing their tax liabilities. Weaknesses in tax regulations can be used by these companies to offload their tax liabilities. The purpose of this research is to investigate the impact of factors such as CEO tenure, the existence of women on the board, and the practice of accounting conservatism on tax avoidance. This research investigates companies within the property and real estate sector that are registered on the IDX between 2021-2023. A quantitative approach was employed in this study, utilizing

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Martínez Raya, Antonio, Alejandro Segura de la Cal, and Ainhoa Rodríguez Oromendía. "Financialization of Real Estate Assets: A Comprehensive Approach to Investment Portfolios through a Gender-Based Study." Buildings 13, no. 10 (2023): 2487. http://dx.doi.org/10.3390/buildings13102487.

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Financialization is a process within the global economy wherein financial markets have been gaining ground in recent years. And yet, whether it has a beneficial or detrimental impact is almost totally unstudied, notably in terms of market effects on the real estate sector. To probe more deeply into such a research issue, this study addresses how real estate’s financialization impacts asset distribution by analyzing investment attitudes based on verifiable data from the Spanish wealth tax return. Despite scarce previous literature in the field, the study focused on the gender aspect to highligh

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Phiri, Mary, and Clement Katongo. "An Assessment of the Sources of Revenue for Local Authorities: A Case Study of Lusaka City Council." International Journal of Advanced Multidisciplinary Research and Studies 5, no. 2 (2025): 188–95. https://doi.org/10.62225/2583049x.2025.5.2.3827.

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The study sought to assess the sources of revenue for local authorities in Zambia; a case study of Lusaka city council. The study utilized a case study and investigative research designs. The used a sample size of 40 respondents. The study used questionnaires and data was analyzed using descriptive statistics and thematic analysis. The study found that the majority of respondents were male (71%) while 29% of the respondents were female. The study also found that 50% of the respondents were youths, 31% were adults and 19% were elderly respondents. Further, the study found that the highest level

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Valentova, Jaroslava V., Emma Otta, Maria Luisa Silva, and Alan G. McElligott. "Underrepresentation of women in the senior levels of Brazilian science." PeerJ 5 (December 19, 2017): e4000. http://dx.doi.org/10.7717/peerj.4000.

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Despite significant progress, there is still a gender gap in science all over the world, especially at senior levels. Some progressive countries are recognizing the need to address barriers to gender equality in order to retain their best scientists and innovators, and ensure research excellence and social and economic returns on the investment made by taxpayers each year on training women scientists. We investigated the gender distribution of: (i) the productivity scholarship (PS) holders of the Brazilian National Council for Scientific and Technological Development (Conselho Nacional de Dese

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Valencia-Laver, Debra, Brooke Buchanan, Chelsea McPheron, et al. "Examining the Efficacy and Results of a Short-Form Alzheimer's Survey With College Students." Innovation in Aging 5, Supplement_1 (2021): 487. http://dx.doi.org/10.1093/geroni/igab046.1882.

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Abstract College students are important stakeholders in addressing the significant costs of Alzheimer’s disease in their future roles as caretakers, health care consumers, taxpayers, and as individuals in the workforce whose careers may interact with and impact those with Alzheimer’s and their caregivers. To assess their knowledge of Alzheimer’s, a 10-item True/False on-line quiz was presented to 912 students in Introductory Psychology classes. Participants were 61% white, 13% Asian/Asian American, and 10% Latinx, with 14% reporting other racial and ethnic groups, including that of mixed herit

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Camors, Casey, Stacy L. Chavez, and Andrea M. Romi. "The cannabis industry within the USA: the influence of gender on cannabis policy and sales." Sustainability Accounting, Management and Policy Journal 11, no. 6 (2020): 1095–126. http://dx.doi.org/10.1108/sampj-12-2018-0330.

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Purpose Motivated by upper echelon theory, this paper aims to examine the association between gender and the cannabis industry in the USA from both policy and an organizational perspective. Design/methodology/approach This paper examines two novel data sets in two legal adult-use cannabis states. First, it examines how city council gender diversity relates to city opt-out measure decisions, barring cannabis operations and forgoing related tax revenues. Second, it examines how management gender diversity relates to organizational performance. Findings Results suggest that, from a policy perspec

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Palanog, Jonah, and Joyce Decendario. "Awareness and Satisfaction of the Registered Bookkeepers on the Online Registration and Update System (ORUS) of the Bureau of Internal Revenue." Psychology and Education: A Multidisciplinary Journal 33, no. 2 (2025): 243–51. https://doi.org/10.70838/pemj.330209.

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The Online Registration and Update System (ORUS) is developed by the Bureau of Internal Revenue as part of its digitalization of operations. It is to primarily enable taxpayers to register, update, and transact registration-related transactions online. The study entitled, “Awareness and Satisfaction of Registered Bookkeepers on the ORUS of the Bureau of Internal Revenue” aimed to determine the level of awareness and satisfaction along its relationship among identified variables. A descriptive method was used with 146 respondents who were registered bookkeepers of Revenue District 78 Binalbagan

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Palanog, Jonah, and Joyce Decendario. "Awareness and Satisfaction of the Registered Bookkeepers on the Online Registration and Update System (ORUS) of the Bureau of Internal Revenue." Psychology and Education: A Multidisciplinary Journal 33, no. 2 (2025): 248–51. https://doi.org/10.70838/pemj.330209.

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The Online Registration and Update System (ORUS) is developed by the Bureau of Internal Revenue as part of its digitalization of operations. It is to primarily enable taxpayers to register, update, and transact registration-related transactions online. The study entitled, “Awareness and Satisfaction of Registered Bookkeepers on the ORUS of the Bureau of Internal Revenue” aimed to determine the level of awareness and satisfaction along its relationship among identified variables. A descriptive method was used with 146 respondents who were registered bookkeepers of Revenue District 7

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Abdi, Mohamud Shire, and Ahmed Nur Hersi. "Tax Moral on the Compliance of the Individual Taxpayers in Qardho District, Somalia." American Journal of Society and Law 2, no. 2 (2023): 44–50. http://dx.doi.org/10.54536/ajsl.v2i2.1875.

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This study assessed the role of knowledge on the compliance of individual taxpayers, as well as impact of tax moral on the compliance of individual taxpayers and explored strategic solutions to cope tax moral on the compliance of individual taxpayers. The study applied a qualitative research method the data was collected sample size of 80 respondents including business owners, employees, local government staff, and unemployed through questionnaires were self-administrated with used likert scale. The procedure selected in this study will be simple random sampling method. The data were analyzed

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Arias Domínguez, Elizabeth Carmen, Katherin Jordana Jaramillo Manzano, and Omar Andrés Vega Rodríguez. "Relación entre la doble moral tributaria y la ética contable: Dos caras de un dilema." Revista Científica Sapientia Technological 6, no. 1 (2025): 28–40. https://doi.org/10.58515/034rspt.

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La presente investigación se realiza a fin de estudiar la relación existente entre la evasión tributaria y la ética de los contadores ecuatorianos. La contabilidad se ha desarrollado como una profesión imprescindible, de forma que no es posible realizarla sin normas y leyes que regulen los sectores privados y públicos; sin embargo, estas no suelen ser suficientes contra las irregularidades dadas en casos de defraudación tributaria que han impulsado la aplicación de normativas rigurosas que no perjudiquen a la sociedad con estas evasiones. Se pretende analizar qué tan frecuente es este escenari

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Ningrum, Retno Astuti, and Amir Hidayatulloh. "DETERMINAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA SEMARANG." KRISNA: Kumpulan Riset Akuntansi 11, no. 2 (2020): 190–96. http://dx.doi.org/10.22225/kr.11.2.1154.190-196.

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This type of research is quantitative research. The population in this research is a motor vehicle taxpayer. Meanwhile, the sample in this study is a motor vehicle taxpayer in the city of Semarang. The sampling technique in this research used convience sampling. Respondents in this research amounted to 100 respondents. Data collection techniques in research using questionnaires given directly to respondents. Respondents in this study were dominated by male (58 respondents). Whereas female respondents amounted 42 respondents. The analysis techniques in this research used multiple linear regress

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Burböck, Birgit. "Shadow Economy and Tax Morality: Is There A Difference Between Genders?" Mednarodno inovativno poslovanje = Journal of Innovative Business and Management 11, no. 1 (2019): 3–10. http://dx.doi.org/10.32015/jimb/2019-11-1-1.

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One of the driving forces of a shadow economy are tax rates and tax morale. The slippery slope framework as a conceptual tool integrates economic and psychological determinants and shows that tax compliance is influenced by (i) trust in authorities and (ii) power of authorities, (iii) voluntary tax compliance, and (iv) enforced tax compliance. Based on the taxpayer’s honesty, the quality of compliance is different. A difference of compliance may occur between gender. We propose insights into possible gender differences with the assumptions of the Slippery Slope Framework with a sample of 656 r

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James, Simon, Robert W. McGee, Serkan Benk, and Tamer Budak. "How seriously do taxpayers regard tax evasion? A survey of opinion in England." Journal of Money Laundering Control 22, no. 3 (2019): 563–75. http://dx.doi.org/10.1108/jmlc-09-2018-0056.

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Purpose Numerous studies have been done on various aspects of tax evasion in recent years. Some studies focus on compliance, while others examine more esoteric topics, such as optimum tax evasion. A third group of studies discusses theoretical issues, such as when tax evasion can be justified on moral grounds. A few studies have addressed the relative seriousness of tax evasion compared to other infractions. The purpose of this paper is in the latter category. Design/methodology/approach Wave 6 of the World Values Surveys (2010-2014) asked hundreds of questions to participants in 57 countries.

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Yusuf, Bahrudin, and Deden Tarmidi. "THE EFFECT OF PERCEIVED FAIRNESS, TAX KNOWLEDGE, AND RELIGIOSITY, ON MALE AND FEMALE TAXPAYER COMPLIANCE (Case Study of MSMEs in Bekasi City)." International Journal of Management Studies and Social Science Research 05, no. 04 (2023): 419–37. http://dx.doi.org/10.56293/ijmsssr.2022.4693.

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Nyberg, Anita. "Hemnära marknadstjänster - kvinnornas befriare?" Tidskrift för genusvetenskap 20, no. 3 (2022): 31–48. http://dx.doi.org/10.55870/tgv.v20i3.4450.

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In Sweden — as in other European countries - the question of tax deduction of domestic services is being discussed. The argument is that the high taxes in Sweden hinder the growth of a märket for domestic services. By introducing tax deductions prices would be lowered and the demand for such services would increase. This would in turn enhance employment and transform "black märket work" into regular employment. It would also further gender equality since women who could buy domestic services would spend less time performing household work and more on paid work or a career. However, in all coun

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Susilowati, Wahyu Tri, and Wing Wahyu Winarno. "PENGARUH PROGRAM SAMDES TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEPUASAN KUALITAS PELAYANAN SEBAGAI VARIABEL INTERVENING." Jurnal Riset Akuntansi & Keuangan, February 15, 2023, 194–204. http://dx.doi.org/10.54367/jrak.v9i1.2467.

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The purpose of this study was to determine the effect of the SAMDES program on motor vehicle tax compliance through service quality satisfaction as an intervening variable in Bantul Regency. This study uses primary data. The test equipment used in this study was WARP-PLS with 170 respondents.The sampling method used was purposive sampling with the criteria of Bantul vehicle taxpayers both male and female, taxpayers aged between 17 to 60 years, taxpayers who have motorized vehicles and are registered at the Regional Tax Service Office (KPPD) Bantul Regency . The results of the study prove that

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Nurmayani, Nurmayani, and Marlia Eka Putri A.T. "Fulfilling Gender Equality Rights for Women Taxpayers in The Concept of Pink Tax in Indonesia." International Journal of Social Science and Human Research 08, no. 05 (2025). https://doi.org/10.47191/ijsshr/v8-i5-05.

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The concept of gender equality for female taxpayers in Indonesia is still of little concern, in contrast to other countries which have paid attention to the position of women as taxpayers from planning types of taxes, tax rates, and tax payments to the state. Through the method used, which is normative juridical, with a statutory approach and taxation theory that is legally just, the desired impacts in this research include: 1) Identification of the rights of female taxpayers and problems of inequality of rights among female taxpayers in tax regulations in Indonesia. 2) Finding the most approp

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Keller, Elena, Willings Botha, and Georgina M. Chambers. "Does in vitro fertilization (IVF) treatment provide good value for money? A cost-benefit analysis." Frontiers in Global Women's Health 4 (March 1, 2023). http://dx.doi.org/10.3389/fgwh.2023.971553.

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BackgroundUsing traditional health technology assessment (HTA) outcome metrics, such as quality-adjusted life-years, to assess fertility treatments raises considerable methodological challenges because the objective of fertility treatments is to create new life rather than extend, save, or improve health-related quality of life.ObjectiveThe aim of this study was to develop a novel cost-benefit framework to assess value for money of publicly funded IVF treatment; to determine the number of cost-beneficial treatment cycles for women of different ages; and to perform an incremental cost-benefit a

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Stanley, Nicklaus, and Luky Patricia Widianingsih. "Women in the Boardroom: A Catalyst for Tax Avoidance?" El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 5, no. 12 (2024). https://doi.org/10.47467/elmal.v5i12.5205.

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Tax is pivotal in a country’s economy because it is a nation’s largest source of income, However, taxpayers and the government have contrasting viewpoints regarding taxation. Taxpayers perceive taxation as a financial “burden” whereas the government considers tax as their source of revenue “revenue.” Due to the differing perspectives on taxation, taxpayers, especially firms, tend to resort to tax avoidance strategies to reduce their tax expenses. Therefore, the intent of this empirical study is to examine the effect of board gender diversity on corporate tax avoidance practices in the financia

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Vieceli, Cristina Pereira, and Róber Iturriet Avila. "BRAZILIAN TAX STRUCTURE AND ITS EFFECTS ON GENDER INEQUALITIES." Revista de Economia Contemporânea 28 (2024). https://doi.org/10.1590/19805527242815.

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ABSTRACT: The objective of this study is to analyze whether the Brazilian tax model reinforces gender and class inequalities in the country. To do so, in addition to conducting a theoretical review, we analyze data from the Household Budget Survey (2017-2018) and the 2020 Brazilian income tax return. We conclude that the Brazilian tax structure reinforces gender and class inequalities in the country. Female taxpayers pay higher rates of income taxes and female-headed households pay higher rates of indirect taxes, whereas the totality of direct taxes show a higher tax incidence in male-headed h

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Sunarsih, Uun, and Lila Nurdiana. "MACHIAVELLIAN RELATIONSHIP MODEL, LOVE OF MONEY, RELIGIOSITY AND TAX EVASION: MULTI-GROUP ANALYSIS BASED ON GENDER." Proceeding of The International Seminar on Business, Economics, Social Science and Technology (ISBEST) 4, no. 1 (2024). http://dx.doi.org/10.33830/isbest.v4i1.3382.

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This study aims to test whether there is an influence of Machiavellian, love of money, and religiosity on tax evasion with gender as a moderating variable. The method in this study is quantitative explanatory type with a correlational approach. The data used is primary data by distributing questionnaires to taxpayers throughout Indonesia using purposive sampling and using the Issac and Michael formula so that 350 respondents were obtained. The analysis technique uses the Partial Least Square Multi-Group Analysis technique (PLS-MGA). The results of the study prove that, first, Machiavellian inf

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SANDAL, J.-U. "Innovation � the Foundation of Entrepreneurship." Modern Economic, October 25, 2022, 106–11. http://dx.doi.org/10.31521/modecon.v35(2022)-16.

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Abstract. Introduction. The article deals with a number of research questions. The main questions are what are the roots and definitions of innovation and entrepreneurship, who is the entrepreneur, what role does gender play, what are the consequences of interest on productive loans, what is the meaning of innovation managements and do organizations create innovations. Purpose. The purpose of the article is a scientific analyzes of the roots, definitions, and use of the phenomena described by the terms innovation and entrepreneurship Results. The research method is based on identifying a numbe

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Martínez, Raya Antonio, de la Cal Alejandro Segura, and Oromendía Ainhoa Rodríguez. "Financialization of Real Estate Assets: A Comprehensive Approach to Investment Portfolios through a Gender-Based Study." September 30, 2023. https://doi.org/10.3390/buildings13102487.

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Abstract Financialization is a process within the global economy wherein financial markets have been gaining ground in recent years. And yet, whether it has a beneficial or detrimental impact is almost totally unstudied, notably in terms of market effects on the real estate sector. To probe more deeply into such a research issue, this study addresses how real estate’s financialization impacts asset distribution by analyzing investment attitudes based on verifiable data from the Spanish wealth tax return. Despite scarce previous literature in the field, the study focused on the gender asp

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Kukuh Hanna Prapanca, Agus Santoso, and Dwi Putranto Ria. "Pengaruh Working From Home Terhadap Kinerja Pegawai Kementerian Keuangan." Reslaj: Religion Education Social Laa Roiba Journal 7, no. 5 (2025). https://doi.org/10.47467/reslaj.v7i5.7120.

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The sudden shift from a traditional work system to a remote work system / Work From Home (WFH) due to the COVID-19 pandemic raises questions about how this condition affects employee productivity and performance achievement. This study aims to analyze the impact of Work From Home (WFH) implementation on employee performance at the Regional Office of the Directorate General of Taxes East Java III during the 2019–2020 period. This study focuses on comparing Employee Performance Achievement (EPA / CKP) before and during WFH to understand whether this policy has a significant impact on employee pe

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