Results 11 to 20 of about 4,308 (259)
The urgency of reforming Indonesia’s tax Law in the face of economic digitalization
Cogent Social Sciences, 2023 Tax reform in Indonesia occurred from 1983 to 2009. In the last few years, several changes have been made to the same tax law in a short period.
Amelia Cahyadini +2 more
doaj +1 more source
Trento Student Law Review, 2023 This paper will shed a light on the application of legitimate expectations and legal certainty principles against recovery orders in tax ruling cases.
Amil Jafarguliyev
doaj +1 more source
Preliminary tax opinion: Plaidoyer for its redesigning in Serbian tax law [PDF]
Anali Pravnog Fakulteta u Beogradu, 2020 Advance tax ruling represents a missing link in Serbian tax law. It is aimed at advancement of taxpayers' legal certainty and deals with the tax treatment of their future transactions. By issuing a ruling at the taxpayer's request, the tax administration
Popović Dejan, Ilić-Popov Gordana
doaj +1 more source
Assets: Jurnal Akuntansi dan Pendidikan, 2019 ABSTRAK Pengampunan pajak telah dilakukan berulang kali di Indonesia yaitu 1964, 1989, 2008 dan 2016. Penelitian ini menguji apakah ada perbedaan kepatuhan pajak antara yang mengetahui pengampunan pajak berulang serta merasakan kepastian penegakan hukum
Ade Lisa Matasik +1 more
doaj +1 more source
TAX INDUCTION AS A MEANS OF CONSTRUCTION OF AN EFFICIENT TAX ADMINISTRATION
Revista Eletrônica do Curso de Direito da UFSM, 2017 This paper deals with tax induction as an effective tax administration. Through a bibliographic study and the application of the logical deduction, it was noticed that the efficient Tax Administration should focus on reducing administrative costs and on ...
Maria Lírida Calou de Araújo e Mendonça +1 more
doaj +1 more source
TAX PLANNING AS A TAX AVOIDANCE STEP IN INDONESIA [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2019 Tax planning is the first step in tax management. Tax management itself is a means to fulfill tax obligations correctly, but the amount of tax paid can be reduced to a minimum to obtain the expected profit and liquidity.
Sari R.P.
doaj +1 more source
Implikasi hukum penahanan validasi BPHTB terhadap developer sebagai wajib pajak mineral
Jurnal Cakrawala Hukum, 2022 The results show that the Regional Government Polewali Mandar Regency has added housing developers to the taxpayers of NMMR to increase revenue from the lack of local revenue (LR) due to the income in the tax sector.
Alvira Aslam, Abrar Saleng, Muh Hasrul
doaj +1 more source
Environmental policy integration in terms of section 37d of the Income Tax Act 58 of 1962
Journal of Economic and Financial Sciences, 2015 Environmental policy integration is essential in achieving environmental sustainability goals across non-environmental sectors. Dilution of environmental goals in environmental policy integration should be avoided.
Ellane Van Wyk
doaj +1 more source
Retroactivity of statutes in tax law [PDF]
Anali Pravnog Fakulteta u Beogradu, 2015 As a rule, in comparative tax law statutes do not have a retroactive effect. This principle may be either postulated in constitutions or derived by constitutional courts from the principle of legal certainty.
Popović Dejan, Ilić-Popov Gordana
doaj +1 more source
Digital challenges and tax equity
Цифровое право, 2020 Historically, tax reforms have always been a response to societal transformations, which aim to modernize relations between states, businesses and citizens.
I. M. Stepnoff, Julia A. Kovalchuk
doaj +1 more source