Collective Rationality and Collective Reasoning

From material flow analysis to material flow management Part II: the role of structural agent analysis

“…It became clear that the goals and motivations of the different agents have to be consolidated if change and optimization in the material flows are to be achieved. Therefore, for implementing the selected strategies and achieving changes in the structural factors, consensus building [40,46] and the design of supervision and monitoring tools [70,71] should be carried out. These steps could be institutionally framed to ensure the implementation of strategies.…”

Tax compliance in Indonesia : the role of public officials as taxprayers

“…voluntary compliance) as part of the self-assessment system, given their responsibility in calculating, paying and reporting timely tax payable (Roth et al, 1989); Tax compliance refers to the motivation of a person, group, or organization to act or not act in accordance with the tax laws (Gibson et al, 1991); Tax compliance is the degree to which a taxpayer complies (or fails to comply) with the tax rules of his country, for example by declaring income, filing annual tax return, and paying the tax due in a timely manners (Sarker, 2003); Tax compliance refers to the responsibility in submitting the annual tax return and in reporting accurately all actual incomes, in line with a self-assessment system (Sommerfeld, 1994); Tax compliance is the extent to which the taxpayer comply with tax laws (Hom, 1999); Tax compliance consists of individual activities carried out to meet obligations in accordance with the applicable rules, either conscious or as a result of coercion (Mc Mahon, 2001); Tax compliance is the willingness to pay without threat or coercion (Samuel, 2011); Tax compliance is the awareness of taxpayers to fulfill their tax obligations in accordance with applicable regulations without previous investigation, warnings, threats, or applying either criminal or administrative sanctions (Alm et al, 2004);9 Pajak' program as the most successful contact center that aims to provide information and receive complaints from the public about taxes. Still, discrimination in services, the complexity of using tax applications, unequal service facilities, and lack of dissemination are regular features of the Indonesian tax administration, especially on the regional level (Zulfikar, 2011;Sari 2012).…”

Transparent trust and oppression

“…Many theorists rightly tout the possibility and effectiveness of collective reasoning in groups (Hardin 2002, McMahon 2001, Pettit 2001. Collective reasoning is cooperation as shared deliberation that incorporates multiple ideas and perspectives from community members to produce a justified solution to questions that would be unanswerable if approached individually (McMahon 2001).…”