This study analyzes how the tax incentive policies that have been given to MSME actors. research was conducted in one of capital areas Semarang regency, namely Ungaran. The problem this observation is examine a policy form incentives provided by government during COVID-19 pandemic can be accepted or enjoyed taxpayers, especially aims determine socialization taxation and understanding on issuanc...

This study aims to examine the effect of tax Socialization, understanding taxation, awareness taxpayers, and rate on compliance e-commerce user taxpayers. The object this were SMES taxpayers who uses service in pekanbaru. using primer data, which distributed all questionnaires directly online by google form that obtain a sample 51 respondents. data obtained analyzed Statistical Package for Soci...

This paper analyses the relationship between governance, asset allocation, and risk among state and local government-operated pension systems in the United States. It is argued that governance influences investment decisions and risk profiles of public sector pension systems, creating the potential for agency problems to exist between decision makers, plan members, and taxpayers. JEL Codes: J2,...