Results 21 to 30 of about 3,108 (258)

New Approach of Tax Litigation in Quasi-judicial Authorities, with Emphasis on Dispute Resolution Systems in France, the United Kingdom and Germany [PDF]

حقوق فناوریهای نوین, 2021
The purpose of enacting laws and regulations in each country is to guarantee the fundamental rights of individuals in society by observing the principles of fair trial and not encroaching on the private rights of individuals, as well as protecting the ...
Jalil Ghanavati, sajjad Hooshmandy
doaj   +1 more source

The Tax Dispute Settlement According To Justice And Court System In Indonesia

Nurani Hukum, 2020
This research is motivated by an inconsistency in the regulation of the existence of tax justice in the Indonesian justice system, where the tax court is an appeal court against a decision in the field of tax dispute. A taxpayer who objects to the amount
Rustian Mushawirya
doaj   +1 more source

Penyelesaian Sengketa Pajak

Binus Business Review, 2011
Indonesia has ‘self assessment’ tax system to fulfill taxpayer obligation in complying Tax Laws and Regulations. In fact tax administration could occasionally make tax audit resulting a different assessmentand therefore taxpayers still have to pay.
Hanggoro Pamungkas
doaj   +1 more source

Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax Court Decrees

Jurnal Kajian Akuntansi, 2021
Due to the lengthy, complicated, and expensive process, tax disputes in Indonesia are often in the spotlight. Moreover, the frequently recurring disputes for similar cases add to the long list of the issues.
Prianto Budi Saptono, Ismail Khozen, Cyntia Ayudia   +2 more
doaj   +1 more source

IPSAAS Attributes Dissensions and SMEs Tax Payment Compliance Integrity

Jurnal Economia, 2023
This study analyses International Public Sector Accounting Standards' effects on the integrity of Small and Medium Enterprises (SMEs) tax payment compliance.
Shakirat Adepeju Babatunde
doaj   +1 more source

A Comparative study of The Rights of tTaxpayers in Iran and America [PDF]

مطالعات تطبیقی حقوق کشورهای اسلامی, 2023
Today, tax is one of the most important sources of government income, which plays an important role in providing public expenses. In addition, tax can be used by the government as the main tool of financial policies and ensuring social justice.
Sayyed Jaber hasani, vali vsjld
doaj   +1 more source

Reformulating Tax Dispute Regulations as an Effort to Address Substantive Injustice in Indonesia's Tax Court System

Yurisdiksi: Jurnal Wacana Hukum dan Sains
This study examines the urgency of reformulating tax dispute resolution regulations in Indonesia to address the substantive injustice experienced by taxpayers within the tax judiciary system.
Ryandi Ferdiannur Usman, Prija Djatmika, Heru R. Hadi   +2 more
doaj   +1 more source

Mediazione civile e mediazione tributaria: un accostamento nominalmente ingannevole

Il Diritto degli Affari, 2022
Despite the common deflationist intent of dispute, civil and commercial mediation regulated by Legislative Decree No. 28/2010 and tax mediation regulated by Art. 17-bis of Legislative Decree No.
Davide Corraro
doaj  

VALUE ADDED TAX ON ARBITRATION FEES [PDF]

Challenges of the Knowledge Society, 2022
Private alternative jurisdiction (as defined in art. 541 of the Romanian Code of Civil Procedure) arbitration is not free of charge. Those who judge a dispute, being chosen and empowered to do so by the parties by their arbitration agreement, provide a ...
Viorel ROȘ, Andreea LIVĂDARIU
doaj  

Analisis Putusan Banding Pengadilan Pajak Sengketa Nilai Pabean: Studi Kasus di KPU BC Tipe A Tanjung Priok

Jurnal Ekonomi Akuntansi dan Manajemen
This study aims to evaluate and mitigate the factors causing the low victory of KPU BC Type A Tanjung Priok in the customs value dispute at the Tax Court. This study is qualitative with triangulation method of content analysis and interview.
Ahmad Sholihin, Siti Nuryanah
doaj   +1 more source