Results 21 to 30 of about 1,190,661 (291)

FOREIGN CAPITAL LOSS, FOREIGN INCOME TAX CREDIT, AND DOMESTIC INCOMES / Foreign Capital Loss, Foreign Income Tax Credit, and Domestic Incomes

Uluslararası Ekonomi, İşletme ve Politika Dergisi, 2021
A taxpayer has a different interpretation about compensation for capital loss in the USA with taxable income in Indonesia from the tax authority (DGT). This compensation is related to foreign income tax credit.
Muhammad Santoso
doaj   +1 more source

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, Pancawati Hardiningsih, Ceacilia Srimindari   +2 more
doaj   +1 more source

Impact of tax competition on fiscal incomes of Kazakhstan in terms of tax competitive environment [PDF]

E3S Web of Conferences, 2020
International tax competition requires tax reforms from all countries in the world. To meet international standards, countries use different methods to attract resources to their economies.
Shakbutova Aliya, Saparbayev Abdizhapar, Stanislaw Popek, Makulova Aiymzhan, Nurmukhan Aigerim   +4 more
doaj   +1 more source

Income Tax “Need to Knows” for Military Families

EDIS
This publication discusses general information about income tax terminology, general information about income tax rules, rates, and refunds, military-specific income tax challenges, military-specific income tax regulations, five income tax planning tips
Barbara O'Neill, Martie Gillen, Kristen Jowers   +2 more
doaj   +3 more sources

The underground economy in the U.S.A.: preliminary new evidence on the impact of income tax rates (and other factors) on aggregate tax evasion 1975-2008

PSL Quarterly Review, 2014
This empirical study seeks to identify determinants of the underground economy in the U.S. in the form of aggregate federal personal income tax evasion over the period 1975-2008, with a specific focus upon the impact of higher federal income tax rates ...
Richard J. Cebula
doaj   +3 more sources

Penerapan Perencanaan Pajak Penghasilan pada Fa Trico Paint Factory

Binus Business Review, 2011
The most important parts of government income comes from taxes, especially income taxes. The different point of view arises between government and tax payer.
Stefanus Ariyanto, Andrew Hartanto
doaj   +1 more source

Slovenian income taxes and analysis of their tax expenditure in 2006-2010 [PDF]

Financial Theory and Practice, 2012
Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and the management of a correct tax policy.
Maja Klun
doaj  

Reforming of the Object of Income Tax: A Retrospective Analysis of the Legal Framework [PDF]

Облік і фінанси
Stability and reasonableness in calculating the object of income tax, on which the filling of the country's budget significantly depends, are important factors for developing a business and the national economy.
Hanna Kovtseniuk
doaj   +1 more source

Tingkat Kepatuhan Wajib Pajak Dan Tarif Pajak: Uji Pengaruh Karakteristik Pendapatan

Jurnal Manajemen Teori dan Terapan, 2010
The research was intended to investigate the relationship between tax tariff and the compliance of tax payer; and how this relationship was affected by type of income (endowed income vs earned income).
Puput Tri Komalasari, Moh. Nasih
doaj   +1 more source

Income Tax Issues on the Omnibus Law and Its Implications in Indonesia

Akrual: Jurnal Akuntansi, 2021
This research has two objectives. The first objective is to analyze the issue of income tax policy based on the idea of taxation omnibus law. In 2020, Law No. 36 of 2008 concerning Income Tax was amended twice as stipulated in Law No.
Prianto Budi Saptono, Cyntia Ayudia
doaj   +1 more source