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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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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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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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Simplifying and Improving: Revisiting Bulgaria's Revenue Forecasting Models [PDF]
Economic Thought, 2023, 20 (6), 2023 In the thirty years since the end of real socialism, Bulgaria's went from having a rather radically 'different' tax system to adopting flat-rate taxation with marginal tax rates that fell from figures as high as 40% to 10% for both the corporate-income tax and the personal-income tax.
arxiv +1 more source
American Journal of Community Psychology, Volume 70, Issue 3-4, Page 314-326, December 2022., 2022 Abstract This randomized controlled trial examined the impact of The Connection Project, an experiential, relationship‐focused intervention designed to improve school belongingness and decrease symptoms of depression and loneliness among new college students.
Meghan A. Costello +6 more
wiley +1 more source
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
doaj
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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Wealth Inequality in the United States Since 1913: Evidence from Capitalized Income Tax Data
, 2014 This paper combines income tax returns with macroeconomic household balance sheets to estimate the distribution of wealth in the United States since 1913.
Emmanuel Saez, G. Zucman
semanticscholar +1 more source
Notching R&D Investment with Corporate Income Tax Cuts in China
The American Economic Review, 2018 We study a Chinese policy that awards substantial tax cuts to firms with R&D investment over a threshold or “notch.” Quasi-experimental variation and administrative tax data show a significant increase in reported R&D that is partly driven by firms ...
Zhao Chen +3 more
semanticscholar +1 more source
The Spanish personal income tax: facts and parametric estimates
SERIEs: Journal of the Spanish Economic Association, 2019 In this paper, we use administrative data on tax returns to characterize the distributions of before- and after-tax income, tax liabilities and tax credits in Spain for individuals and households.
Esteban García-Miralles +2 more
semanticscholar +1 more source