Results 71 to 80 of about 2,667 (223)
Pelaksanaan Tax Service di Pustekbang Lapan [PDF]
, 2016 The internship was conducted at Pustekbang Lapan and was positioned in tax services division on July until August 2015. During the internship the task that were done are prepare Tax Payment Slip (SSP) and processing the Periodic Tax Return (SPT) of PPh ...
Ansyori, Muhammad Luthfi
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Business Strategy and the Environment, EarlyView.ABSTRACT Small enterprises (SEs) constitute a major component of economic systems, and their socio‐environmental commitment is critical for promoting societal well‐being. This paper examines the direct effect of sound financial practices on socio‐environmental commitment and evaluates the mediating role of financial constraints—specifically debt and ...
Marcos Álvarez‐Espiño +2 more
wiley +1 more source
Rethinking Imposition of a Legal Duty to Correct Material Tax Return Errors
, 1997 I. Introduction ... A. Propriety of a Duty to Correct Material Tax Return Errors ... B. Penalty Structure and Statutes of Limitations ... C. Article Organization II. Merits of an Amended Return Obligation ... A.
Temple, Judson L.
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The Role of Institutional Pressures in Technology Adoption for Low‐Carbon Manufacturing
Business Strategy and the Environment, EarlyView.ABSTRACT Existing research highlights that the adoption of low‐carbon technologies in manufacturing operations is shaped by the external environment. However, limited understanding exists regarding how technology‐related uncertainty interacts with institutional pressures to influence firms' adoption strategies.
Diellza Salihu +2 more
wiley +1 more source
Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates? [PDF]
The Jobs and Growth Tax Relief Reconciliation Act of 2003 reduces the maximum statutory personal tax rate on dividends from 38.1 percent to 15 percent. This study analyzes dividend declarations in the quarter following passage.
Jana Smith Raedy +2 more
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Property taxes and dynamic inefficiency: A correction of a “correction”
, 2020 According to Homburg’s (2014) comment on Kim and Lee (1997), an ad-valorem property tax on land cannot cause dynamic ineffciency of equilibrium allocations in an overlapping-generations model unless the tax is "confiscatory", i.e., equal to or greater ...
Hellwig, M., Hellwig, Martin
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the critical role that state‐owned enterprises (SOEs) can play in the green transition, relatively little is known about governments' environmental behavior as foreign shareholders. This study examines the effect of state ownership on domestic and foreign environmental performance.
Pablo Torres, Germà Bel, Marc Esteve
wiley +1 more source
WACC: Definition, misconceptions and errors [PDF]
The WACC is just the rate at which the Free Cash Flows must be discounted to obtain the same result as in the valuation using Equity Cash Flows discounted at the required return to equity (Ke) The WACC is neither a cost nor a required return: it is a ...
Fernandez, Pablo
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Interest in favor of Taxpayers and Monetary Correction in Taxes for Tax Returns
, 2020 En el escrito se expone la jurisprudencia de la Sección Cuarta del Consejo de Estado desde el año 1990 hasta el 2019, sobre el reconocimiento de intereses y la corrección monetaria en las devoluciones a favor de los contribuyentes.
Madera Argumedo, Pedro Emiro
core +1 more source
Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review
Business Strategy and the Environment, EarlyView.ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte +2 more
wiley +1 more source