THE EFFECT OF IMPLEMENTING THE E-FILING AND E-BILLING SYSTEM ON THE FULFILLMENT OF TAX OBLIGATIONS WITH AN UNDERSTANDING OF THE INTERNET AS A MODERATION VARIABLE [PDF]
The government continues to modernize the tax administration system to increase state revenues from taxes. This research aims to determine the effect of implementing the E-Filling and E-Billing system on fulfilling the Tax Obligations of Individual ...
Supadmi N.L., Sari M.M.R.
doaj +2 more sources
Tax reform conducted by the Directorate General of Taxes, Ministry of Finance by providing more efficient service facilities to taxpayers in fulfilling taxation obligations through the modernization of tax applications that is tax reporting using an e ...
Suharyono
doaj +2 more sources
The Buy-back Development Contract for Phases 2&3 of South Pars Gas Field and Incomplete Contract [PDF]
An incomplete contract is an exchange in which some aspects of a transaction is unspecified. Contractual incompleteness decrease contract effectiveness.
Mahdi Akhavan
doaj +1 more source
Single Return Corresponding to 2024
The Order of the President of the National Agency for Fiscal Administration No. 6/2024 provides the model, content and instructions for filling in the single return (Form 212), by means of which the taxpayers natural persons who achieve extra-salary ...
Lucian CERNUȘCA
doaj +2 more sources
Monitoring the gas storage filling trajectory in the European Union in 2022 [PDF]
The new Gas Storage Regulation (EU) 2022/1032 enhances the security of supply of the European Union (EU) and provides amendments to the previous Regulation (EU) 2017/1938 concerning measures to safeguard the security of gas supply and Regulation (EC) No ...
BOLADO LAVIN Ricardo +2 more
core +1 more source
A simple implementation of pan-European storage obligations [PDF]
About 1,100 TWh of natural gas can be stored in 115 storage facilities in 19 countries in the EU27 area, accounting for 25-30% of European consumption in winter periods. Securing high storage filling levels can therefore reduce the impact of large demand
CONTI, Ilaria +2 more
core +1 more source
THE ACCESS TO JUSTICE IN SYNERGIZING PAYMENT OBLIGATIONS OF SPECIAL MINING BUSINESS LICENSE HOLDERS WITH TAX COMPLIANCE IN INDONESIA [PDF]
The obligations of the Special Mining Business License (IUPK) holders to the Government are only given without the active participation of the DGT and the central and local governments to test IUPK compliance as taxpayers.
Barus, Leo B +2 more
core +1 more source
Traditionally, human rights law (treaties in particular) applies only to the territories of states that have ratified such treaties, and only states are legally bound by these agreements.
Künnemann, R +5 more
core +1 more source
The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology
The article discusses a series of conceptual and practical aspects regarding the taxation of the income obtained from advisory activity in the field of information technology.
Lucian CERNUȘCA
doaj +1 more source
Filling the Accountability Gap in Structured Finance Transactions: The Case for a Broader Fiduciary Obligation [PDF]
This article examines the legal structure of complex structured finance transactions – notably collateralised debt obligation (CDO) – and explores in particular the regime of legal duties and liabilities designed to protect investors. The article critically assesses whether the existing law is adequate to hold to account the main actors involved in ...
openaire +2 more sources

