Results 21 to 30 of about 1,985,905 (207)

KEPATUHAN WAJIB PAJAK MEMEDIASI DETERMINAN PENERIMAAN PAJAK PENGHASILAN

open access: yesJurnal 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
doaj   +1 more source

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

open access: yesUluslararası 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

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

open access: yesPSL 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

Analysis of Deposit Calculations and Reporting Personal Income Tax Uses E-Form Application on Personal Wp Registered at Kpp Tegalaga

open access: yesInternational 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
doaj   +1 more source

Penerapan Perencanaan Pajak Penghasilan pada Fa Trico Paint Factory

open access: yesBinus 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]

open access: yesFinancial 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  

Income tax management in banks in the Republic of Serbia

open access: yesEconomic Horizons, 2019
Income tax management includes a set of activities aimed at the legal minimization of income tax liabilities. Due to the tax law flexibility and cross-country differences in income taxation, banks may be in a position to significantly reduce their tax ...
Violeta Todorovic   +2 more
doaj   +1 more source

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

open access: yesJurnal 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

Simulating the Effects of Personal Income Tax on Government's Tax Income and Income distribution [PDF]

open access: yesFaslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2015
In this paper, to evaluate income and distributional effects of Personal Income Tax, a hypothetical society is simulated. 12 income sources are defined that each member of society can earn income from one income source or more.
Ali Nasiri Aghdam, Ashraf Razmi
doaj  

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

open access: yesОблік 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

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