Results 51 to 60 of about 4,308 (259)
Jurnal Ilmu KenotariatanThe legal issue examined in this study concerns the lack of normative synchronization regarding inheritance income tax, as reflected in the Explanation of Article 7 of Government Regulation Number 34 of 2016, Article 200 paragraph (1) of Minister of ...
Muhamad Faiz Rahmadi +2 more
doaj +1 more source
Subordination of related party claims in insolvency: A suggestive framework for Asian regimes
International Insolvency Review, EarlyView.Abstract Related party loans, due to their inherent nature, warrant a higher threshold for scrutiny when compared to loans extended by unrelated parties. Why were these monies advanced as loans, carrying higher priority in insolvency, rather than being invested as share capital?
Aditya Jain, Dhanya Jha, Rebecca Parry
wiley +1 more source
Modernization of the Tax Administration System: A Theoretical Review of Improving Tax Capacity
E3S Web of Conferences, 2018 The canons of transaction theory requires taxation to rest on the principles of justice, certainty, comfort, and economics. However, as the government continues to demand for development finance and increasingly depend on tax revenues, the aforementioned
Taufik Kurniawan
doaj +1 more source
Analysis Of Construction Services Income Tax Law
Syariah: Jurnal Hukum dan Pemikiran, 2019 Penelitian ini menganalisis kepastian hukum pengenaan pajak penghasilan atas jasa konstruksi yang dikenai Pajak Penghasilan bersifat Final dan Pajak Penghasilan bersifat Tidak Final serta menganalisis bentuk penyelesaian konflik hukum atas pengenaan ...
Nor Hasan, Heru Tjaraka
doaj +1 more source
Psychology &Marketing, EarlyView.ABSTRACT This study introduces the Paradox of Escapism, exploring how the act of escaping reality can evolve from a short‐term avoidance strategy to a mechanism for self‐regulation and enhanced life satisfaction. Employing five rigorous, multimethod investigations, including qualitative interviews and sentiment analysis (Study 1), Structural Equation ...
Thamiris Magalhães de Sousa +3 more
wiley +1 more source
Journal of Accounting and Investment, 2017 The objectives of this study are to examine the economic (perceived probability to audit and gain) and psychological (certainty, severity, social stigma, cynicism, guilty, the fairness of law) factors that influence tax compliance.
Tri Utami, Susyanti Susyanti
doaj +1 more source
Unpacking the task of synthesis when weaving knowledge systems for biodiversity assessments
People and Nature, EarlyView.Abstract The pivot towards evidence‐based conservation since 2000 has inspired global environmental assessments to gather evidence across multiple knowledge systems, including through co‐production with Indigenous Peoples and local communities. Knowledge co‐production is highlighted as a strategy for transformative change towards a just future that ...
Maria Tengö +7 more
wiley +1 more source
Advance Tax Rulings in the System of Tax Administration: International practices
RUDN Journal of LawThe research aims to assess the role of tax rulings in ensuring legal certainty, protecting taxpayers’ rights, and reducing tax dispute risks, while balancing private and public interests.
Mikhail D. Nadtochiy +2 more
doaj +1 more source
Heterogeneous preferences for use and non‐use values provided by insects
People and Nature, EarlyView.Abstract Public support is essential for reversing insect declines, yet conservation efforts often focus on instrumental values, particularly pollination and pest regulation, while overlooking the many and varied cultural ecosystem services that may underpin broader public support for conservation.
Peter King +3 more
wiley +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2016 The purpose of this study was to determine the condition of knowledge of the perpetrators of social commerce as taxpayers specific employers to pay income tax on their business.
Dewita Puspawati
doaj +1 more source