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Pеndaftaran tanah sistеmatis terhadap akta tеrutang pajak
This article has the intent and purpose to find out the implementation of PRONA systematic land registration for the deed of transfer of land rights that are tax payable, specifically related to Income Tax (PPh) and Land Acquisition Fees (BPHTB) which ...
Yuliana Fatma Ira Crisantika +2 more
doaj +1 more source
Tax audit: impact on taxpayers' tax obligations
The audit is an essential part of accounting since it allows to identify, verify that all the financial information made by the company is correct, with the application of the audit it helps to have a reasonable security about the operations of the taxpayers this in order to detect errors and know if they comply with the tax obligations to which they ...
Campos Rodríguez, Kimberlyn Selena +7 more
openaire +1 more source
Tax culture and compliance with tax obligations
The purpose of this study is to determine the relationship of the tax culture and the tax obligations of the merchants of the Las Pirias district, applied research at the descriptive level, of a non-experimental crosssectional design, since information was collected in only a period of time without manipulating variable Some, describing the events as ...
Ordoñez Vásquez, Marianela +1 more
openaire +1 more source
Approximation of tax law in the taxpayer's tax obligations
Tax law represents a fundamental part in the collection of taxes since in it the regulations with which it is carried out are governed, the payment of taxes was created so that the state obtained the resources to be able to provide quality services to society which are within the public expenditure which seeks to satisfy the basic needs that every ...
Magaña Estrada, Samantha Del Carmen +7 more
openaire +1 more source
The Effect of NPWP Ownership Obligations, Tax Audits and Tax Collection on Tax Revenue
Stand up comedy Indonesia is a talent search event held by Kompas TV. This type of verbal humor is more dominant than nonverbal. The language used in humor is different from the language used in serious communication. This study aims to analyze the humorous discourse in stand up comedy "Beni Siregar" on youtube.
Raden Ai Lutfi +3 more
openaire +1 more source
The Taxpayers' Charter: A case study in tax administration [PDF]
The Australian Taxpayers’ Charter was introduced in 1997 and a revised version in November 2003. This is therefore an appropriate time to review the contribution of this initiative.
Murphy, Kristina +4 more
core
Tax investigation is the mean through which tax authorities check how taxpayers fulfil their filling and payment obligations, determining the actual tax situation and identifying the appropriate fiscal treatment on the basis of the verifications carried ...
Raluca Cristina ANDREI
doaj +1 more source
This study aims to determine the influence of Tax Knowledge, Tax Obligation Rights, and Tax Sanctions on the Fulfillment of UMKM Tax Obligations in Baktijaya Village, Depok City. This research data uses primary data in the form of questionnaires to 130 MSME respondents.
Nabila Aura Hany +2 more
openaire +1 more source
Tax Havens - An Insidious Mechanism for Evading Tax Obligations
ABSTRACT: The development of world trade along with accelerated globalization has an effect not only on economic development or the strengthening of international cooperation but also facilitated sophisticated mechanisms by which the payment of tax obligations by multinational companies is circumvented.
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SMES TAX AWARE: Analysis of the Obligation to Pay Taxes, Knowledge and Tax Incentives
Taxes are still perceived negatively by the public, because paying taxes means losing some of the profits, especially in small and medium scale businesses, the obligation to pay taxes is considered a burden. Therefore, there needs to be a revolution in the application of benefits-based taxes, so that awareness of paying taxes is built.
openaire +1 more source

