Purpose of the study: This research explores the role of taxpayer awareness as an intervening variable in analyzing the effect of tax penalties and tax audits on taxpayer compliance. Methodology: The Research to use a purposive sampling method with the type of sample selection based on consideration the judgment sampling. Main Findings: The results of the SmartPLS Version 3.0 test provide evidence that tax penalties and tax audits carried out by professional auditors proved to be able to increase taxpayer compliance in paying their taxes in a timely manner. Applications of this study: The population of this study is individual taxpayers who carry out free work recorded at Tax Offices (KPP) Pratama Makassar (KPP Pratama Makassar Utara, KPP Pratama Selatan, and KPP Pratama Makassar Barat). whose status is still active, until January 2017 there were 234,104 effective taxpayers. Novelty/Originality of this study: The nationalism of the people as citizens and as high taxpayers creates a high sense of tax awareness that has an impact on their high compliance in paying taxes.
The purpose of this research is to determine the effects of the income (GDP), renewable-energy consumptions and the non-renewable energy consumptions over the (CO 2 ) carbon dioxide emission for Indonesia by Kuznets Environmental Curve (EKC) model for the time span of 1980 to 2018 period. The study uses the time series data so in order to check the order of integration of the variables, the Augmented Dickey-Fuller (ADF) and Phillips Perron (PP) unit root test have been applied. Furthermore, the study has used the autoregressive-distributed lag (ARDL) methodology to estimate the cointegration in-between the model and also for long and short-run estimates of the model. ARDL Bound test confirms the cointegration among the CO 2 , income, energy consumption, renewable and nonrenewable energy consumption. Long-term estimates obtained from ARDL. model show that increasing renewable energy consumptions reduces degradation of the environment while increasing nonrenewable energy consumptions boosts the level of CO 2 emissions. GDP has a negative while the square of GDP has a positive impact on CO 2 emission levels. Moreover, the EKC. assumption does not hold for Indonesia because the coefficient of income and income square are opposite, and the results of current studies are consistent and unbiased. This study suggested that in order to reduce the CO 2 emissions Indonesian government needs to: adopt renewable energy resources, encourage the industries to adopt clean technology and renewable energies, and raise public-awareness of healthy ways of energy-consumptions.
Dalam kehidupan sehari-hari, kita selalu dihadapkan dengan berbagai keterbatasan seperti waktu. Setiap orang dibatasi waktunya oleh Tuhan 24 jam dalam satu hari. Dalam kerterbatasan (waktu) tersebut berarti kita harus membuat pilihan dalam mengalokasikannya. Setiap individu berbeda dalam memilih pengalokasian waktu tersebut. Orang yang rasional selalu akanmemilih alokasi waktu yang optimal.Ilmu ekonomi mengajarkan kepada kita bahwa keterbatasan sumber daya dan tidak terbatasnya keinginan manusia mengharuskan kita melakukan suatu pilihan untuk menciptakan barang dan jasa dariberbagai alternatif yang ada dalam rangka memenuhi keinginan manusia yang tidak terbatas. Setiap pilihan yang diambil akan menimbulkan biaya peluang (opportunity cost) atau biaya yang dikorbankan untuk penggunaan sumber daya untuk tujuan tertentu, yang diukur dengan manfaat yang dilepas karena tidakdigunakannya sumber daya tersebut untuk tujuan lain.
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