Results 11 to 20 of about 934,712 (290)

Determinants of Tax Compliance for Individual Taxpayers: The Moderating Role of Tax Consultants at West Mataram Tax Office [PDF]

open access: yesInternational Journal of Management, Accounting and Economics
This study aims to examine the influence of understanding tax regulations, willingness to pay taxes, quality of tax office services, and tax sanctions on the fulfilment of individual taxpayers' tax obligations, by analyzing the role of tax consultants as
Misbahruddin Misbahruddin   +2 more
doaj   +1 more source

Tax Avoidance: Employment Benefits Liability, Sales Growth, Capital Intensity, Profit Management, And Inventory Intensity

open access: yesJAS (Jurnal Akuntansi Syariah), 2023
This research analyzes the influence of employee benefit obligations, sales growth, capital intensity, earnings management, and inventory intensity on tax avoidance.
Musyafa’ah Musyafa’ah   +2 more
doaj   +1 more source

Pendampingan Penyusunan Laporan Keuangan untuk Pemilik UMKM Sesuai dengan SAK EMKM dan Perhitungan Pajak

open access: yesAbdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang, 2021
Nowadays, the conditions of economics require housewives to be more creative in finding additional income to support their families. One alternative is to establish SMEs. SME owners need to make regular financial reports and fulfill their tax obligations.
Puji Astuti Rahayu   +3 more
doaj   +1 more source

TAX EVASION BETWEEN LEGALITY AND FRAUD [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2020
Tax evasion is, from a semantic point of view, an evasion from the payment of legal obligations due to the state. Therefore tax evasion is an actual or potential behavior of the economic subject (individually or collectively, as the case may be) likely
Luigi Popescu
doaj  

Cultura y obligaciones tributarias: un análisis en el sector comercial en Ocaña, Colombia

open access: yesMundo Fesc, 2022
This article presents a detailed analysis of the tax component within the framework of the research project "Characterization of Legal, Accounting, and Tax Processes in Companies in the Commercial Sector in Ocaña, Norte de Santander," carried out between
Wilder Quintero Quintero   +2 more
doaj   +1 more source

Deriving individual obligations from collective obligations [PDF]

open access: yes, 2003
A collective obligation is an obligation directed to a group of agents so that the group, as a whole, is obliged to achieve a given task. The problem investigated here is the impact of collective obligations on individual obligations,i.e.
Laurence Cholvy   +3 more
core   +1 more source

THE EFFECT OF IMPLEMENTING THE E-FILING AND E-BILLING SYSTEM ON THE FULFILLMENT OF TAX OBLIGATIONS WITH AN UNDERSTANDING OF THE INTERNET AS A MODERATION VARIABLE [PDF]

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences
The government continues to modernize the tax administration system to increase state revenues from taxes. This research aims to determine the effect of implementing the E-Filling and E-Billing system on fulfilling the Tax Obligations of Individual ...
Supadmi N.L., Sari M.M.R.
doaj   +1 more source

Electronic platform operators as participants of tax relations in the digital era (the case of professional income tax)

open access: yesПравоприменение, 2021
The subject. The research concerns analysis of legal status of a new participant of tax relations in the digital era - an operator of electronic platform.The purpose of the article is to confirm or disprove hypothesis that operators of electronic ...
O. I. Lyutova
doaj   +1 more source

Income Tax and VAT Review as Evaluation of Tax Obligations

open access: yesJournal 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   +2 more
openaire   +2 more sources

Taxation and tax obligations of restaurants: The portuguese case study [PDF]

open access: yes, 2019
The main goal of this paper is to understand the taxation and tax obligations of Portuguese restaurants. For this purpose the Portuguese tax law was investigated, mainly the Corporate Income Tax Law, the Value-Added Tax Law, and the Social Security law ...
Aldeia, Susana
core   +1 more source

Home - About - Disclaimer - Privacy