Results 21 to 30 of about 388,533 (212)

VOLUNNTARY COMPLIANCE DENGAN KONSEP KEADILAN PAJAK PERSPEKTIF IBNU KHALDUN BAGI WAJIB PAJAK

open access: yesEl Muhasaba: Jurnal Akuntansi, 2021
This research is to identify and analyze the concept of voluntary compliance with the concept of Ibn Khaldun's perspective of tax justice for tax duty.
Sri Andriani
doaj   +1 more source

Double Taxation Avoidance Agreement (Tax Treaty) Against International Transactions According to the Islamic Economic Perspective

open access: yesIslamiconomic: Jurnal Ekonomi Islam, 2023
Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade transactions.
Firqotus Sa'idah, Tulus Suryanto
doaj   +1 more source

IMPLEMENTASI RESTORATIVE JUSTICE DALAM PENEGAKAN HUKUM PAJAK

open access: yesYuridika, 2014
In order to prevent the tax evasion, the tax law can be enforced by tax collection, tax assessment and tax investigation. This paper is based on legal research using statute and conceptual approaches. The legal issues of this paper focus on two problems;
Sarwirini -
doaj   +1 more source

The Purpose of the Tax System that Gives Meaning and Legitimacy to Taxes

open access: yesFinanse i Prawo Finansowe, 2022
The purpose of this article is to analyze the ultimate purpose of the tax system that gives meaning and legitimacy to taxation. The citizen thus becomes an integral part of the State, has the ability to elect its representatives through suffrage. The law
José Luis Muñoz López
doaj   +1 more source

PENYEMPURNAAN PRINSIP KEADILAN DALAM PENYELESAIAN TAGIHAN PAJAK PADA PROSES KEPAILITAN

open access: yesMimbar Hukum, 2023
Indonesian regulation upholds justice as a principle, including when conducting tax regulation and bankruptcy law. A conflict of justice principles arises when a taxpayer is declared bankrupt, the receiver’s authority in carrying out a general ...
Asvini Puspa, Firman Darajat
doaj   +1 more source

Tax uniformity as a requirement of justice [PDF]

open access: yes, 2020
Barbara Fried takes the view that uniform taxation-that is, a single rate applicable to all income levels-cannot be defended on any grounds of justice. She goes further by saying that, of all possible rate structures, it might be "the hardest one"?
Delmotte, Charles
core   +1 more source

Sustainable Development and Justice between Generations in Latvia. Case of IT Professionals [PDF]

open access: yesE3S Web of Conferences, 2021
The ideas of social justice between members of the same generation and between members of different generations are described in scientific literature as the main normative principles of sustainable development.
Gribanova Svetlana
doaj   +1 more source

Fringe Benefits in Tax Law: Matching Principle and Tax Justice Perspective

open access: yesIlomata International Journal of Tax and Accounting, 2023
This study addresses a significant issue within Indonesia's income tax policy, focusing on the taxation of fringe benefits and non-monetary compensations. Fringe benefits, being non-monetary rewards granted to employees, have gained prominence in various
Heriantonius Silalahi, Budi Kurnia
semanticscholar   +1 more source

Principles of Law: Features in the Law of Taxation

open access: yesНаукові записки НаУКМА: Юридичні науки, 2018
The principles of law belong to one of the fundamental concepts of law which has been studied by human thought for a long time. As fundamental principles, the principles of law find their legislative presentation in the world legal systems, and ...
Olga Lobach
doaj   +1 more source

Legal Justice: The Abolition of the Principle of Bank Secrecy for Tax Interests in Indonesia

open access: yesJambura Law Review, 2023
As a member of the international community, Indonesia has a responsibility to participate in the execution of global policy. Recently, a global policy was implemented to address the sharing of financial information between countries. Financial information transparency between countries requires the sharing of bank customers’ financial information via ...
Putri Anggia   +2 more
openaire   +1 more source

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