State revenue in the role of taxpayers is very large. In order for to comply with laws and regulations, are required so that state revenues can increase. However, also increasing number may not increase because arrears payment vehicle taxes do pay taxes. The purpose this study was examine effect tax procedures, sanctions, taxpayer awareness on motor compliance. population all motorized register...

Audio visual communication is a type of collective expression. Due to inform the masses, give direction to opinions, and establish public opinion, audio visual communication must be subjected to special restrictions. This has been stipulated in both the Constitution and the European Human Rights Agreement. This paper aims to review freedom of expression and its restriction in audio visual media...

This study aimed to determine the effect of taxpayer awareness, income level, sanctions, knowledge level and service quality on mandatory compliance. The research method used is a quantitative survey approach. data in this primary form questionnaire distributed taxpayers registered Maluriwu Village, Palue District, Sikka Regency. sample has sampling limit 90 respondents. results showed that F t...

The use of social sanctions against behaviour which contradicts a set of informal rules is often an important element in the functioning of informal institutions in traditional societies. In the social sciences, sanctioning behaviour has often been explained in terms of the internalisation of norms that prescribe the sanctions (e.g. Parsons 1951) or the threat of new sanctions against those who...

The United States has long leveraged economic sanctions as powerful instruments to achieve foreign policy objectives [1]. Economic sanctions have been described as a “cheaper form of coercion, less aggressive than war with fewer human costs, and more politically feasible” [1]. Sanctions may be implemented as tariffs on imported goods, quotas on how much can be imported or exported, embargoes th...

This study aims to empirically examine the effect of level understanding taxation, tax sanctions, taxpayer awareness, and socialization on compliance e-commerce merchants. The research was conducted online business people in OKU Regency. sampling method used saturated sample size measured by formula. analytical is Multiple Regression Analysis. results showed that sanctions awareness taxpayers h...

Abstract This article is an empirical attempt to explore the relationship between sanctions (financial and non-financial), oil price shocks and Iran-Russian bilateral trade flows over the period 1991–2014. In contrast to earlier studies in which a gravity model has been estimated through a panel data approach, in this paper the authors apply a gravity model for only two countries and do the es...

Past research on information technology (IT) security training and awareness has focused on informing employees about security policies and formal sanctions for violating those policies. However, research suggests that deterrent sanctions may not be the most powerful influencer of employee violations. Often, employees use rationalizations, termed neutralization techniques, to overcome the effec...

OBJECTIVE To assess the role of sanctions as the highest level of enforcement in Australia's residential aged care quality assurance (QA) system. DESIGN ANALYSIS of secondary data on accreditation activities and outcomes from 1999-2000 to 2007-08, extracted from the Annual Report on the Aged Care Act 1997. SETTING A total of 138 sanctioned homes among all aged care homes in Australia (n ...