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PENGARUH PERSEPSI KEADILAN PAJAK DALAM PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN DALAM MEMENUHI KEWAJIBAN PERPAJAKAN

open access: yesIslamiconomic: 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

Studi Fenomenologi Tentang Ungkapan Makna Dalam Sebuah Sorotan Kepatuhan Wajib Pajak Untuk Menunaikan Kewajiban Perpajakan

open access: yesJurnal 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

The obligation to obey tax laws [PDF]

open access: yesRevenue 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

Tax Planning and Tax Obligations at Indonesian Private Company

open access: yesKaav 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

Research Insights: How to Best Remind Taxpayers of Their Obligations?

open access: yes, 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

The enigma of voluntary fulfilment of tax obligations [PDF]

open access: yesZbornik Radova Pravnog Fakulteta u Nišu
The financial existence of modern states and civilized societies has been primarily facilitated by taxation. Creating an environment for taxpayers to demonstrate positive attitudes towards fulfilment of tax obligations therefore appears to be a permanent
Dimitrijević Marina
doaj   +1 more source

Caregiver Perspectives on the Burden of Disease and Treatment in Uncontrolled Gout

open access: yesArthritis Care &Research, EarlyView.
Objective Uncontrolled gout (UG) refers to persistently elevated serum urate (SU) levels >6 mg/dL and ongoing gout symptoms despite use of urate‐lowering therapy (ULT). The objective of this study was to evaluate the burden associated with informal caregiving for individuals with UG.
Angelo Gaffo   +6 more
wiley   +1 more source

ANALYSIS OF THE TYPE OF COMPANIES INVOLVED IN TAX FRAUD [PDF]

open access: yesOradea Journal of Business and Economics
Due 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

Factors Associated With Fibromyalgia Diagnosis Among People Meeting Criteria: Results From UK Biobank

open access: yesArthritis Care &Research, EarlyView.
Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities, and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification.
Sung‐A Kim   +2 more
wiley   +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]

open access: yes, 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

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