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Trends in the Development of Legal Regulation of Tax Payment in the Context of Digitalization of the Economy

open access: yesТеоретическая и прикладная юриспруденция
The article is devoted to the analysis of trends in the development of legal regulation of the obligation to pay taxes, caused by digital transformation.
O. I. Lyutova
doaj   +1 more source

Tax License of Legal Person [PDF]

open access: yesSocietas et Iurisprudentia, 2016
Enacting of tax license means an important change in taxation of incomes of legal persons, because determination of minimum tax partially eliminates the possibility to avoid paying of income tax.
Matúš Filo
doaj  

The Effect of NPWP Ownership Obligations, Tax Audits and Tax Collection on Tax Revenue

open access: yesJournal of Social Science, 2023
Stand up comedy Indonesia is a talent search event held by Kompas TV. This type of verbal humor is more dominant than nonverbal. The language used in humor is different from the language used in serious communication. This study aims to analyze the humorous discourse in stand up comedy "Beni Siregar" on youtube.
Raden Ai Lutfi   +3 more
openaire   +1 more source

Monolithic Oxidation Enables Ultrathin Vertically Graded Tantalum Oxide for Low‐Voltage, Low‐Variability Memristive Switching

open access: yesAdvanced Functional Materials, EarlyView.
Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang   +11 more
wiley   +1 more source

Pengaruh Kebijakan Pengurangan Beban Pajak Penghasilan bagi Pembayar Zakat (Studi Kasus Muzakki di Lembaga Amil Zakat YDSF Surabaya)

open access: yesIslamic Economics Journal, 2016
Zakat is an obligation for a capable Muslim, while tax is also an obligation borne by every citizen. Meanwhile, zakat and taxes are two instruments that have the same function, which is to perform the income distribution function and overcome the poverty
Muhammad Zaki, Royyan Ramdhani Djayusman
doaj   +1 more source

Leaftronics: Bio‐Fractal Scaffolds From Leaf Venation for Low‐Waste Electronics

open access: yesAdvanced Materials, EarlyView.
“Leaftronics” transforms naturally evolved leaf venation into quasi‐fractal scaffolds for sustainable electronics. Polymer‐infiltrated leaf skeletons can be used to fabricate ultra‐smooth, reflow‐ and thin‐film‐compatible decomposable substrates, while making the same lignocellulose networks conducting results in flexible transparent electrodes.
Rakesh Rajendran Nair   +3 more
wiley   +1 more source

e-Bupot Unification as an Application to Fulfill Tax Obligations for Tax Withholder

open access: yesProceedings, 2023
The e-Bupot Unification application was published in order to provide ease of administration, especially for tax with holders. The purposes of this study are to describe what tax obligations can be fulfilled by a tax withholder using this application and
Fitria Arianty
doaj   +1 more source

Determinant Compliance With People's Tax Obligations

open access: yesJurnal Akuntansi dan Pajak, 2020
Study aims to determine the effect of tax knowledge, awareness, and knowledge of tax amnesty on individual taxpayer compliance. Research at KPP Pratama East Semarang and KPP Pratama Semarang Candisari. Study uses the Slovin formula to determine the number of samples by purposive sampling method. The analysis technique used is multiple linear regression.
Yulianti Yulianti   +2 more
openaire   +1 more source

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia   +4 more
wiley   +1 more source

Legal conditions for the imposition of income taxes - taxation at source and in the country of residence

open access: yesJournal of Modern Science
Withholding tax collection has an undoubted advantage in that the tax is paid shortly after the income has been made available to the taxpayer (paid by the payer). Withholding tax can be treated as a kind of advance payment of income tax.
Artur Grzesiak   +4 more
doaj   +1 more source

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