Results 21 to 30 of about 7,700 (107)

Penerapan Tax Planning Dalam Upaya Meningkatkan Efisiensi Pembayaran Beban Pajak Pada Cv. Iqbal Perkasa

I-Finance, 2015
The aims of this research are to analyze and explore the application of tax planning to push up the efficiency of CV. Iqbal Perkasa’s tax burden payment, which is specialized in construction project services in Banyuasin.
Muhammadinah Muhammadinah
doaj  

Secondary tax liability: In dubio contra reum [PDF]

Zbornik Radova: Pravni Fakultet u Novom Sadu
Secondary tax liability in domestic law is designed as a mechanism for combating both lawful and unlawful tax evasion by expanding fiscal responsibility to individuals who are not primary taxpayers.
Drobnjak Bojana T.
doaj   +1 more source

THE ECONOMIC AND LEGAL NATURE OF THE MINIMUM TAX LIABILITY

Baltic Journal of Economic Studies
The relevance of the study of the economic and legal nature of the minimum tax liability is due to several factors. Firstly, being relatively new for Ukraine, this type of tax has not yet been sufficiently studied by scholars.
Olena Hafurova, Volodymyr Yermolenko, Tamara Novak   +2 more
doaj   +1 more source

Analisis Dampak Perubahan UU Pajak Penghasilan terhadap Besarnya Pajak Penghasilan pada PT JAJ

Binus Business Review, 2011
One of company aims is improve company value by minimize tax burden that must paid. Nevertheless, for minimaze tax burden is referred must in accordance with Indonesia Tax Law.
Maya Safira Dewi, Hana Setiawati
doaj   +1 more source

PELATIHAN PERHITUNGAN PAJAK PENGHASILAN TERUTANG BAGI WAJIB PAJAK UMKM DENGAN PENGHASILAN BRUTO TERTENTU MENURUT PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013

Buletin Udayana Mengabdi, 2018
Community service activities aims to provide training to the taxpayer MSMEs, to be able to calculate the tax payable correctly according to government regulation number 46 year 2013.
N.L. Supadmi, I.D.G.D. Suputra, K. Budiartha, N.L.S. Widhiyani   +3 more
doaj   +1 more source

Evasion of taxes and other levies in sport

Zbornik Radova Pravnog Fakulteta u Splitu, 2012
In this paper, the authors have investigated the tax liability of sport clubs and athletes and their criminal liability for evasion of taxes and other levies. The first presented is specificity of the tax system in the sport with concretized calculations
Lucija Sokanović, Zoran Šinković, Matko Pajčić   +2 more
doaj  

HIPOTEKA PRZYMUSOWA JAKO FORMA ZABEZPIECZENIA WYKONANIA ZOBOWIĄZAŃ PODATKOWYCH

Zeszyty Prawnicze, 2016
The Judicial Mortgage: A Form of Securing Tax Liability Summary This paper incorporates a characterisation and a thorough dogmatic analysis of the judicial mortgage as a form of securing the satisfaction of tax liabilities in Polish law.
Aneta Makowiec
doaj   +1 more source

MECHANISM OF TAX-PAYER’S LIABILITY IN REALIZATION OF THE BUSINESS GOAL DOCTRINE

Russian Journal of Economics and Law, 2013
Objective: to prove that the mechanism of business goal doctrine realization forms a new type of liability in tax relations. Methods: The methodological basis of the research is dialectics method allowing to reveal the properties of liability institution
S. P. Bortnikov
doaj  

TAX REFORM AND NONCOMPLIANCE IN INDONESIA

Journal of Indonesian Economy and Business, 2017
The purpose of this paper is to examine the impact of Indonesia’s tax reforms of 2000 and 2008/2009 on taxpayers’ noncompliance. Noncompliance is defined as the difference between the Value Added Tax (VAT) liability and the actual revenue.
Heru Iswahyudi
doaj   +1 more source

Missing Trader Intra-Community and Carousel VAT Frauds – ECJ and ECtHR Case Law

Croatian Yearbook of European Law and Policy, 2012
This paper deals with explaining what missing trader intra-Community and carousel frauds are and how they are performed. A fault in taxing intra-Community supplies with Value added tax (VAT) enables these frauds. Member States and the European Commission
Jernej Podlipnik
doaj   +1 more source