Results 21 to 30 of about 934,712 (290)
CORPORATE GOVERNANCE DAN PERILAKU TAX COMPLIANCE PADA USAHA KECIL DAN MENENGAH
Profit: Jurnal Administrasi Bisnis, 2019 Small and medium enterprises (SMEs) have a very important role in the Indonesian economy. The existence of SMEs in Indonesia is strongly influenced by several factors including those offered by the market and corporate governance.
Rosalita Rachma Agusti +1 more
doaj +1 more source
Binus Business Review, 2014 Tax collection is not an easy matter. Active participation from the tax authorities also requires the willingness of the taxpayer. A public reaction can be seen from the taxpayer’s willingness to pay taxes.
Maya Tantio Dharma, Stefanus Ariyanto
doaj +1 more source
Penal (financial) sanctions for non-payment of agreed amounts of tax obligations
Opolskie Studia Administracyjno-Prawne, 2023 The relevance of the research of applying penal (financial) sanctions for non-payment of agreed amounts of tax obligations has been determined by multifaceted and controversial relations that arise regarding tax and fee collection, competence of ...
Anna Barikova
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
Jurnal Akademi Akuntansi, 2022 The purposes of this study were to determine the interpretation and compliance of SME taxpayers in Bengkulu city to tax obligations and differences of interpretation between the micro and small enterprises.
Rafles Ginting +2 more
doaj +1 more source
About taxes and patriotism [PDF]
Ekonomski PoglediStates often call for patriotism in order to secure the loyalty of their citizens when fulfilling various obligations, including tax obligations. This paper analyses the influence of patriotism on tax compliance, in other words, it tries to answer the ...
Cvjetković-Ivetić Cvjetana M. +2 more
doaj +1 more source
Islamiconomic: Jurnal Ekonomi Islam, 2018 The purpose of this research is to analyze the influence of perceptions of tax fairness towards compliance in fulfilling taxation of obligations.
SOLIYAH WULANDARI, ANDRIE BUDIAJI
doaj +1 more source
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
Legal guarantees for tax obligations in the digital era
RUDN Journal of LawThe article examines the issues surrounding the definition of the concept and establishment of the content of specific types of legal guarantees that ensure the implementation of mechanisms for fulfilling tax obligations in the context of digitalization.
Olga I. Lyutova
doaj +1 more source
Tax Obligations in the Digital Era: Periodization of Legal Regulation
АнтиномииThe current stage of development of Russian law is closely connected with the processes of digitalization, which significantly change the landscape of legal regulation in many spheres of public relations.
Olga I. Lyutova
doaj +1 more source