Results 11 to 20 of about 74,678 (288)
The effect of income and expense shifting on the corporate income tax evasion [PDF]
Central European Management Journal, 2023 Purpose – This paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax agents.
Sabina Kołodziej +2 more
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The Income tax source in Iraqi tax Legislation A comparative study [PDF]
الرافدین للحقوق, 2011 The system of funds is one of the most important legal centres that lead to disputes of laws because money is the result of work and humanitarian efforts to all human beings wherever they are and repeated every day.The income tax source is the item ...
Abd Al Basit Ali Al Zobaidi
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Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria [PDF]
Public and Municipal Finance, 2023 Developing countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals.
Tajudeen John Ayoola +4 more
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Income Tax: Genesis of Definition and Object of Accounting
Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2020 Income tax in many countries is one of the main sources of filling the public budget and levers of influence on the development of economic processes at the macro level.
G. BASHYROVA
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Analisis Pajak Penghasilan Bagi Wajib Pajak Badan Usaha Kecil- Menengah Di Indonesia
Binus Business Review, 2012 Income Tax on Small and Medium Enterprises (SMEs) has been amended in the Tax Law number 36 of 2008 concerning Income tax (the latest Income Tax Act). In the the latest Income Tax Act, tax rate for small and medium business entity with gross circulation ...
Fany Inasius
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Jurnal Ekonomi dan Bisnis Airlangga, 2020 Tax Laws changes made Direktorat Jenderal Pajak (DJP) in order to create Tax Laws that allows taxpayers to carry out their tax obligations and in accordance with the state of today's dynamic economy. One of the Tax Laws amended is Income Tax Law seen
FARISKA SEPTARINA RAJIANTO
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交大法學評論, 2023 因為資訊與通信科技（Information and Communication Technology）突破 式的發展，促成了數位經濟的實現，數位經濟除在商業模式展現其多元化之面貌外，更在支付方法上提供多樣化的選擇，除傳統的線上轉帳、提款機轉帳、信用卡付款外，新型態例如超商條碼、超商代碼、超連結提供QR 碼、虛擬貨幣交易等，一個洗錢計畫通常會附帶逃漏稅捐的結果。 本文首先分析洗錢行為與逃漏稅行為的共通性要素與常見的洗錢判斷指 標，接續從實務角度觀察常見之稅務犯罪態樣 ...
梁建道 Ching-Tyo Liang
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Jurnal Akuntansi, 2017 The purpose of research is to determine the influence of tax extensification, tax intensification, non-taxable income increases, and tax holiday to individual tax income.
Ngadiman Ngadiman, Felicia Felicia
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International Journal of Business, Economics, and Social Development, 2023 Personal income tax is a tax imposed on personal tax subjects on income received or earned in one tax year and has been regulated in Law no. 36 of 2008 concerning Income Tax.
Muhtarudin Muhtarudin +4 more
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KEPATUHAN WAJIB PAJAK MEMEDIASI DETERMINAN PENERIMAAN PAJAK PENGHASILAN
Jurnal Akuntansi, 2017 This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the ...
Rachmawati Meita Oktaviani +2 more
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