Tax Planning and Tax Obligations at Indonesian Private Company
Kaav International Journal of Economics , Commerce & Business Management, 2021 Tax is one of the establishment segments of state income, in order to guarantee progression of financing national improvement. In a business, charge may be a source takes a toll without accepting quick remunerate. Hence, we require an arrangement for companies to discover ways to streamline the charge and one of the ways utilized is through assessment ...
openaire +1 more source
The obligation to obey tax laws [PDF]
Revenue Law Journal, 2012 The obligation to pay tax is a controversial one. Comparatively little has been written from a philosophical point of view. The obligation is something that is assumed to exist mainly because of the coercive powers of the relevant legislation and enforcement processes. This discussion starts from the taxpayer’s perspective.
openaire +1 more source
Research Insights: How to Best Remind Taxpayers of Their Obligations?
, 2020 Tax compliance can be affected by how taxpayers are informed of their outstanding liabilities. In Colombia, in-person visits from a tax inspector were compared to more impersonal methods such as mailers and emails.
Inter-American Development Bank
core +1 more source
ANALYSIS OF THE TYPE OF COMPANIES INVOLVED IN TAX FRAUD [PDF]
Oradea Journal of Business and EconomicsDue to the constant increase in taxpayers’ tax obligations, increasingly varied methods have emerged to evade the tax provisions that establish these categories of obligations.
Corina BOLOȘ, Lorant HERCZEG
doaj +1 more source
Hellerstein publishes article on state tax obligations of online platforms
, 2021 Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein published Platforms: The Postscript in 100 Tax Notes State 1365 (2021) (with A. Appleby).
Communications and Public Relations, Office of
core +2 more sources
Jurnal Akuntansi dan Audit Syariah, 2022 The purpose of this research is to ascertain how is the tax education, the religious attitude of students in carrying out their obligations towards taxation if later they become taxpayers because they have fulfilled the requirements as taxpayers and the ...
Bahtiar Effendi +2 more
doaj +1 more source
Does the proposed dividends tax overcome the international tax flaws that secondary tax on companies may have, namely exclusion from the scope of some double tax agreements and violation of the anti-discrimination provisions embodied in the OECD mode [PDF]
, 2011 Includes bibliographical references (leaves 54-55).Secondary tax on companies (STC) and the new dividends tax and its exemptions therefrom could be in contravention of the non-discrimination provisions of Article 24(5) of the OECD MTC.
Lovely, Graham
core +1 more source
THE INFLUENCE OF KNOWLEDGE OF TAXATION, TAX SERVICES, TAX SANCTIONS, AND MORAL OBLIGATIONS ON INDIVIDUAL TAXPAYER MOTIVATION IN PAYING TAXES: EMPIRICAL STUDY OF INDIVIDUAL TAXPAYERS AT KPP PRATAMA ILIR BARAT PALEMBANG [PDF]
Eurasia: Economics & Business, 2023 The level of tax revenue that has continued to decline from year to year, especially since the Covid-19 pandemic has become a special concern for the tax sector. Therefore, the tax authorities must know important factors that can motivate taxpayers to be
Jenova A., Susetyo D., Siddik S.
doaj
Examining the Scope of Tax Liabilities under Article 187 of Direct Taxes Act of Iran: A Consideration in Islamic Jurisprudence and the Iranian Law [PDF]
پژوهشنامه حقوق اسلامی∴ Introduction ∴ This paper delves into the examination of article 187 of Direct Taxes Act of Islamic Republic of Iran, which mandates the role of Public Notaries in guiding property owners through the tax obligations associated with the transfer of ...
Mohammad Reza Abbasi, Mohammad Shokri
doaj +1 more source
Unveiling the factors shaping corporate tax behavior: an empirical study
Journal of Accounting and InvestmentResearch aims: This research investigates the determinants of corporate tax management practices through an empirical analysis. It examines the influence of various factors, including profitability, leverage, capital intensity ratio, presence of ...
Melly Agustina Ningsih, Gemi Ruwanti
doaj +1 more source