Results 11 to 20 of about 5,728 (263)

PENGARUH PPN, PPnBM, DAN PKB DENGAN TARIF PROGRESIF TERHADAP DAYA BELI KONSUMEN KENDARAAN BERMOTOR RODA EMPAT DI KOTA SEMARANG

Akuntansi Dewantara, 2023
Tax is an obligation paid to the state. Taxes are an obligation for the public. The purpose of this research is to analyze the effect of the imposition of value-added tax, consumption tax on luxury goods, and progressive road tax on consumers ...
Andre Teguh Santoso, Juli Ratnawati
doaj   +1 more source

Factors influencing taxpayers to engage in tax evasion: evidence from Woldia City administration micro, small, and large enterprise taxpayers

Journal of Innovation and Entrepreneurship, 2021
The main purpose of this paper is to investigate factors that influence taxpayers to engage in tax evasion. The researcher used descriptive and explanatory research design and followed a quantitative research approach.
Erstu Tarko Kassa
doaj   +1 more source

VOLUNTARY TAX COMPLIANCE WAJIB PAJAK PERUSAHAAN PERHOTELAN: DETERMINAN, KEPERCAYAAN DAN KEKUASAAN LEGITIMASI

Jurnal Akuntansi, 2017
The aim of this research are to give empirical proof about: (1)the influence procedural juctice and moral obligation toward voluntary tax compliance. (2) the influence of trust within mediation influence between procedural juctice and moral obligation ...
Zulkarnain Hakim, Lilik Handajani, Biana Adha Inapty   +2 more
doaj   +1 more source

Attitudes towards the payment obligation property tax [PDF]

Ekonomski Signali, 2015
In this paper, the citizens' attitudes toward their obligation to pay taxes on the property, as well as the potential problems of property tax collection.
Miladinović Violeta
doaj   +1 more source

Taxpayers 'rights and obligations under tax controls and sanctioning mechanisms on the prevention of control actions / Drepturile și obligațiile contribuabililor în cadrul controalelor fiscale și mecanismele de sancționare privind împiedicarea acțiunilor de control

EcoSoEn: Ştiinţe Economice, Sociale şi Inginereşti = Economics, Social and Engineering Sciences, 2022
This article is a comprehensive analysis of the legal relationships between taxpayers and the State Tax Service, as well as the presentation of the consequences of deviating from the legal framework by preventing the control actions of the competent ...
ȘARGU Nicu
doaj   +1 more source

The use of evidence collected in other procedures in the course of Polish tax proceedings – comments on the background of the judgment of the Court of Justice of the European Union of October 16, 2019 (C-189/18)

Prawo Budżetowe Państwa i Samorządu, 2020
The subject of the analysis is the legal regulation regarding the materials which are used in tax proceedings. Although the applicable tax regulations provide for the possibility of using material from other procedures as evidence, numerous doubts arise ...
Paweł Majka
doaj   +1 more source

Social Security Contribution (CAS) Owed by Natural Persons that Obtain Revenues from Independent Activities

CECCAR Business Review, 2021
This article presents a series of theoretical and practical concepts regarding the social security contribution owed by natural persons that obtain revenues from independent activities (production, retail, rendering of services, liberal professions ...
Lucian CERNUȘCA
doaj   +1 more source

Tax withholding by the remitter based on the example of the lump-sum corporate income tax (WHT) – selected issues

Review of European and Comparative Law, 2022
This article deals with the role and responsibility of the remitter in corporate income tax with respect to the socalled “withholding tax” (WHT) levied on income earned by non-residents.
Beata Kucia-Guściora, Rafał Piszel
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

Income Tax and VAT Review as Evaluation of Tax Obligations

Journal of Applied Sciences in Accounting, Finance and Tax, 2020
This research aims to provide a further understanding on the matter of (1) the condition of tax compliance of income tax and VAT on foreign services, (2) contingent liabilities arising after a review of tax obligations. The data used in this research are primary data such as interviews about the general description of the company and tax obligations ...
I Kadek Yoga Sanjaya, I N Darmayasa, I N Mandia   +2 more
openaire   +2 more sources