Results 71 to 80 of about 962,255 (200)

Dynamics of Individual Tax Compliance in the Urban Area of Surabaya City

open access: yesJournal of Economics, Business & Accountancy Ventura
This study aims to understand the experiences and considerations of Individual Taxpayers in fulfilling their tax obligations in Surabaya. Using a qualitative phenomenological approach, the study collected data through in-depth interviews, observations ...
WULANDARI HARJANTI   +3 more
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

Tax Rights and Obligations

open access: yes
Simple Poster DescriptionTitle:Tax Rights & ObligationsDescription:This poster explains the importance of taxes and introduces the basic rights and obligations of taxpayers. It highlights how taxes support public infrastructure, education, healthcare, economic development, and business sustainability.The poster also describes several taxpayer ...
Perdana, Devano Tommy   +2 more
openaire   +1 more source

Walmart on Tax Day: How Taxpayers Subsidize America's Biggest Employer and Richest Family [PDF]

open access: yes, 2014
"On tax day, when millions of American taxpayers and small businesses pay their fair share to support critical public services and the economy, they will also get stuck with a multi-billion dollar tax bill to cover the massive subsidies and tax breaks ...

core  

Preventing Unacceptable Tax Treaty Overrides

open access: yes, 2022
Tax treaty overrides are improper, and something should be done about it. This was the conclusion and the recommendation of the Council of the Organisation for Economic Co-operation and Development (OECD) in 1989.
Elliffe, Craig
core  

The Implementation of Electronic Money In Increasing Tax Payment Compliance For Taxpayers In Indonesia

open access: yesYurisdiksi: Jurnal Wacana Hukum dan Sains, 2021
Tax payment compliance has always been a polemic in any country in the world, including in Indonesia. Indonesia applies a taxation system in the form of self-assessment in which taxpayers have full authority in carrying out their tax obligations.
Regi Handono
doaj  

Tax liability and tax obligation: problems of theory and codification

open access: yesОбщество: политика, экономика, право, 2018
The paper deals with the legal regulation of tax lia-bility. The research discusses the methods of legal regulation, the components of the financial and tax law methods and identifies their characteristics in this regard. The focus is on the imperative method applied to regulate the tax relations.
openaire   +1 more source

Funding Universal Service Obligations with an Essential Facility: Charges vs. Taxes and Subsidies [PDF]

open access: yes
This paper compares three schemes for funding Universal Service Obligations in network industries with an essential facility: an uplift to the network access charge, the establishment of a Universal Service (US) fund financed through a lump-sum tax and a
Poudou, J.-C.   +3 more
core  

The Impact of Recent Tax Changes on Tax Complexity and Compliance Costs: The Tax Practitioners' Perspective

open access: yes, 2016
This article reports the results of an online survey of Australian tax practitioners conducted in May 2014. The purpose of the survey was to gain further insight into how tax changes impact on the role of tax practitioners in assisting their clients to ...
Evans, CC ; https://orcid.org/   +2 more
core  

Asas certainty dalam mekanisme pembayaran kewajiban perpajakan bea perolehan hak atas tanah dan bangunan

open access: yesJurnal Cakrawala Hukum, 2020
It is necessary to understand how arrangements should be made for the paymentmechanism for BPHTB tax obligations in accordance with certainty principles andreflect legal certainty for taxpayers.
Riskha Indah Respati   +2 more
doaj   +1 more source

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