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Jurnal Ilmiah Akuntansi dan Bisnis, 2011 Non-taxable income (Penghasilan Tidak Kena Pajak/PTKP) is theminimum living cost to be able to live a decent life. Income tax is a subjectivetax, so that the imposition should consider personal factors which is realizedby granting concessions in the form
Nuritomo -
doaj
Alternatives to the Current Maximum Tax on Earned Income [PDF]
The Maximum Tax on Personal Service Income was intended to reduce the maximum marginal tax rate on earned income to 50 percent. In general it did not achieve this result, although it did lower marginal tax rates on both earned and unearned income.
Lawrence B. Lindsey
core
When Does Top Management Team Diversity Matter in Large Organizations?
Journal of Organizational Behavior, EarlyView.ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian +2 more
wiley +1 more source
Political Signaling via Equity Ownership: Impacts on Supplier Financial Performance
Journal of Operations Management, EarlyView.ABSTRACT This study offers a new application of signaling theory to better understand the role of equity linkages and political influence on buyer–supplier relationships (BSRs). We examine the signaling effects of a politician's personal equity investment in a buyer firm on the financial performance of the supplier firms located in the politician's ...
Wenming Wang +3 more
wiley +1 more source
Business and Professional Income Under the Personal Income Tax [PDF]
C. Harry Kahn
core +12 more sources
Profit With Purpose: How CSR Fuels UK SMEs' Success
Strategic Change, EarlyView.ABSTRACT Corporate social responsibility (CSR) has become an essential strategy for firms, particularly small and medium‐sized enterprises (SMEs), to enhance their social impact and secure long‐term financial sustainability. This study explores the relationship between CSR investments and financial performance in UK listed SMEs from 2021 to 2024 ...
Renato Pereira +3 more
wiley +1 more source
Do Robots Improve the Work–Live Balance? Evidence From a Shared Services Center
Knowledge and Process Management, EarlyView.ABSTRACT This article examines the effects of process automation on the work–life balance of management accounting professionals in a shared services center (SSC), with the intervention of perceived usefulness of automation and upskilling. A single entity survey was carried out in a SSC of a player in the electricity sector listed on the Brazilian ...
Ilse Maria Beuren +2 more
wiley +1 more source
Nonprofit Management and Leadership, EarlyView.ABSTRACT Under the roof of Christian churches in Central Europe, some nonprofit organizations (NPOs) grow, while others are in marked decline. Our study in this context extends a previous focus on financial indicators to NPO managers' experiences, their role clarity and job satisfaction, during phases of organizational growth and decline. Specifically,
Max Niehoff, Johannes Stark
wiley +1 more source
Fundraising as Contracting: Why Nonprofits Accept In‐Kind Donations
Nonprofit Management and Leadership, EarlyView.ABSTRACT In‐kind (nonmonetary) donations are a popular form of philanthropy that have received much less scholarly attention than monetary gifts. This study documents the prevalence of types of in‐kind giving and associated organizational practices, then explores links between the perceptions of nonprofit managers, organizational practices, and ...
Elizabeth Searing +3 more
wiley +1 more source
The impact of imaginary future generations on the preference for carbon tax schemes. [PDF]
PLoS OneKuo YL +7 more
europepmc +1 more source