Results 141 to 150 of about 2,598 (253)
Legal discovery in Indonesia’s Tax Dispute Framework [PDF]
There exists a normative disharmony between the Tax Court Law, the Judicial Power Law, and the General Provisions and Tax Procedures (KUP) Law, which adversely affects the independence and authority of the Tax Court in adjudicating tax disputes.
Azizah, Faqiah Nur +3 more
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O papel da Organização Mundial do Comércio no processo de aproximação das ordens tributárias nacionais [PDF]
, 2009 Tese (doutorado) - Universidade Federal de Santa Catarina, Centro de Ciências Jurídicas. Programa de Pós-Graduação em DireitoO presente estudo está relacionado com a atuação das organizações internacionais na atual cena internacional, mais ...
Michels, Gilson Wessler
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Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source
Digitalization and International Tax Dispute Resolution: A Window of Opportunity for BRITACOM
, 2020 Digitisation technologies are facilitating and transforming tax administration and dispute resolution in various ways. This paper presents some existing and emerging best practices in digitalized tax administration and smart dispute resolution.
Li, Jinyan +4 more
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Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley +1 more source
Wacana: Jurnal Sosial dan Humaniora, 2019 Taxes are one source of state revenue derived from public participation. In Indonesia, the government in conducting tax collection will be in direct contact with the interests of the community.
Satria Amiputra, Ning Rahayu
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
The increasing number of tax disputes in Indonesia has created a new problem in the form of tax uncertainty, which this research aims to resolve through a paradigmatic study based on the participatory paradigm in normative studies with empirical support ...
Prabowo, Bagus Harie
core +1 more source