Results 11 to 20 of about 344,001 (391)
Legal Protection Efforts for Taxpayers in the Tax Dispute Resolution Mechanism [PDF]
QISTINA: Jurnal Multidisiplin Indonesia, 2023 Tax is one of the income of the state treasury as an instrument of development with the ultimate goal of people's welfare and prosperity. Rather than that, paying taxes is a mandatory payment for all Indonesian citizens which is coercive by using a self ...
Hizkia Ivan Nugroho +2 more
semanticscholar +2 more sources
The Role of Tax Consultants as Client Advisors in Facing Tax Disputes: A Phenomenological Approach
Eduvest - Journal of Universal StudiesTax regulations often provide only guidance and not concrete steps, leaving significant room for interpretation by the relevant parties themselves. The DGT and taxpayers frequently disagree when differences arise in the interpretation of tax regulations applied in business processes, often resulting in disputes.
Yoel Adinata Tenardi +1 more
openaire +3 more sources
Tax Mediation as a Tools for Resolving Tax Disputes [PDF]
Business Inform, 2021 The article is concerned with the theoretical and practical issues of resolving tax disputes with the help of such tools as tax mediation. The article is aimed at examining the essence of the institute of tax mediation as an effective tools for pre-trial resolution of tax disputes, taking into account the experience of foreign countries.
I. K. Shushakova +2 more
openaire +2 more sources
Tax Treaty Disputes: A Global Quantitative Analysis [PDF]
, 2017 This chapter offers the first global quantitative analysis of tax treaty disputes emerging in the almost first 100 years of the international tax regime (ITR). The time and space dimensions of the analysis are as follows. The time dimension covers the era that ran from 1923 — when four economists produced the League of Nations’ Report on Double ...
Baistrocchi, Eduardo, Hearson, Martin
openaire +3 more sources
Правоприменение, 2021 The subject of research is the study of mediation procedure and embedding of mediation techniques in such a specific area of relations, the participants of which are the tax authority and the taxpayer.
L. L. Arzumanova
doaj +1 more source
Coercive measure-sequestration for environmental crime [PDF]
E3S Web of Conferences, 2021 In general there are no many scientific papers on coercive measures determined under Criminal Procedural Code of Georgia. Though, based on aforesaid issue we may not state that aforesaid issues were not subject of controversy and does not include ...
Berestova-Gadilia Ketevan
doaj +1 more source
Nurani, 2022 Dispute resolution has been regulated in a free trade agreement (FTA) so the dispute resolution procedure should follow the dispute resolution procedure established by the FTA (das sollen).
Ardiansyah Ardiansyah
doaj +1 more source
IMPLEMENTATION OF TAX DISPUTE SETTLEMENT PROCEDURE THROUGH THE TAX COURT IN SEMARANG
Jurnal Meta-Yuridis, 2023 Tax disputes often arise between the fiscus (examiner) and the taxpayer concerned, the authors take the main problem of the source that causes tax disputes and the procedure for resolving tax disputes through the tax court. The method used is a normative
Widiati Dwi Winarni +2 more
semanticscholar +1 more source
The Effect of Tax Disputes on Firm Value (Analysis Based on Signal Theory and RBV Theory)
Jurnal Bisnis dan Kewirausahaan, 2022 Tax dispute cases in Indonesia is increasing during 2014-2020. The potential risk of Taxpayer losing in a tax dispute is relatively high (48%). On the other hand, the voluntary disclosure of tax disputes in the published Company Report is of great ...
Naniek Noviari +3 more
doaj +1 more source
The Use of Mediation as Alternative Tax Dispute Resolution
International journal of research and review, 2023 Legal remedies that can be taken by taxpayers in the event of a tax dispute by filing an objection to the objection institution located in the Directorate General of taxes.
Noviansyah ., Sabela Gayo
semanticscholar +1 more source