Results 21 to 30 of about 1,011,260 (296)

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 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

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

CORPORATE GOVERNANCE DAN PERILAKU TAX COMPLIANCE PADA USAHA KECIL DAN MENENGAH

open access: yesProfit: 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

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

Hellerstein publishes article on state tax obligations of online platforms

open access: yes, 2021
Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein published Platforms: The Postscript in 100 Tax Notes State 1365 (2021) (with A. Appleby).
Communications and Public Relations, Office of
core   +3 more sources

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

Analisis Faktor-Faktor yang Memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di Lingkungan Kantor Pelayanan Pajak Pratama, Tigaraksa Tangerang

open access: yesBinus 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

About taxes and patriotism [PDF]

open access: yesEkonomski Pogledi
States 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

Penal (financial) sanctions for non-payment of agreed amounts of tax obligations

open access: yesOpolskie 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

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