Results 61 to 70 of about 6,419 (305)

Telaah Integratif Filsafat Hukum Publik dan Teori Maslahah terhadap Kebijakan Amnesti Pajak di Indonesia

Al-Manahij: Jurnal Kajian Hukum Islam, 2021
Tax amnesty policy has been issued by the Government of Indonesia for six times, i.e., 1964, 1984, 2007, 2009, 2015, and 2016. But actually, such policy is not a common one, because taxes are obligation for everyone who has met the criteria as a ...
Karimatul Khasanah
doaj   +1 more source

The impact of the current student loans regime on Muslim student engagement and retention in English higher education

British Educational Research Journal, EarlyView.
Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall, Yusraa Maryam, Sumeya Loonat   +2 more
wiley   +1 more source

Reformulating Tax Dispute Regulations as an Effort to Address Substantive Injustice in Indonesia's Tax Court System

Yurisdiksi: Jurnal Wacana Hukum dan Sains
This study examines the urgency of reformulating tax dispute resolution regulations in Indonesia to address the substantive injustice experienced by taxpayers within the tax judiciary system.
Ryandi Ferdiannur Usman, Prija Djatmika, Heru R. Hadi   +2 more
doaj   +1 more source

TAX AUDIT - BASED ON THE PRINCIPLES OF SOCIAL – JUSTICE

In this article, the risk of committing tax offenses can exist in any enterprise today, as well as the fact that many taxpayers unknowingly fall into tax audits due to increased tax risks, procedures and forms of tax audits, and adherence to the principles of justice during the audit process.
Akbarova Bibixon Adxamovna, Olimjonov Sherzod Baxramjon o`g`li   +1 more
openaire   +1 more source

Implementation of the Principles of Legal Certainty and the Principles of Justice towards Tax Amnesty II Policy on Voluntary Tax Disclosure

Journal of Law, Politic and Humanities
This research is motivated by the existence of a voluntary tax disclosure policy that creates a gap that is considered unfair between individual taxpayers who are compliant and less compliant. Of course, this has an impact on discrimination and bias between one party for taxpayers.
null Ahmad Zumar Syafiq, null Suparnyo
openaire   +1 more source

Cultivating Circularity: Harnessing Industry 4.0 and Stakeholder Engagement for a Sustainable Agrifood Future in Brazil

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem, Lucila M. S. Campos, Tais Provensi, Charbel Jose Chiappetta Jabbour   +3 more
wiley   +1 more source

Digital technologies as a vector of transformation of the principle of justice and efficiency in the tax system of the modern state

Juridical Journal of Samara University, 2022
The article is devoted to a close analysis of digitalization in the life of the state and its citizens in the field of taxation. The article shows that digitalization affects relations in all spheres of life, from the educational process to taxation. The author focuses on the fact that the state should first of all apply the principles of fairness and ...
openaire   +1 more source

PRINCIPLES OF LEGAL CERTAINTY AND JUSTICE: REALIZATION DURING THE IMPOSITION OF SANCTIONS FOR DECLINE IN THE NUMBER OF TAX DISPUTES

Globus, 2021
this article is devoted to the study of current method and ways of improvement of admeasuring the penalty for materially defined offences based on principles of legal certainty and justice. Proposed new objective standards of the admeasuring are intended to reduce to decline in the number of tax disputes.
openaire   +1 more source

Tax Fairness by Convention: A Defense of Horizontal Equity [PDF]

, 2019
Horizontal equity is the principle that people who earn equal income should owe equal tax. It has gotten a bad name. Although horizontal equity remains a textbook criterion of tax fairness, scholarly literature is largely hostile.
Lindsay, IK
core   +1 more source

Boundary work and tax regulation : a Bourdieusian view [PDF]

, 2012
Boundaries are ubiquitous in modern social life, and the work of creating and maintaining boundaries is particularly evident within regulatory fields.
Oats, Lynne, Gracia, Louise
core   +1 more source