Results 11 to 20 of about 16,836 (304)

Legal guarantees for tax obligations in the digital era

RUDN Journal of Law
The 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   +2 more sources

Tax Obligations in the Digital Era: Periodization of Legal Regulation

Антиномии
The 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   +2 more sources

Tax Havens - An Insidious Mechanism for Evading Tax Obligations

, 2021
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.
Narciz Bălășoiu
openaire   +3 more sources

The Influence of Tax Knowledge, Tax Obligation Rights, and Tax Sanctions on Fulfilling Tax Obligations of Umkm in Baktijaya District, Depok City

Journal of Social Science
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, Herry Krisnandi, Kumba Digdowiseiso   +2 more
openaire   +2 more sources

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

International 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, Akram Sukma, M Irwan   +2 more
doaj   +1 more source

TAX EVASION BETWEEN LEGALITY AND FRAUD [PDF]

Analele 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  

Analisis Kemampuan Fiskus Dalam Pemeriksaan Pajak Guna Meningkatkan Kepatuhan Wajib Pajak

Jurnal Wacana Kinerja, 2020
Regarding the importance of public awareness in achieving tax compliance, it required a competent tax administration. The competence of tax authorities are an important factor in determining taxpayer compliance, especially in the self assessment system ...
Dadang Tahyu
doaj   +3 more sources

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]

Russian 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

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

Abdimas: 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, Sylvia Fettry Elvira, Felisia Liu, Monica Paramita Ratna   +3 more
doaj   +1 more source

Income Tax and VAT Review as Evaluation of Tax Obligations

Journal 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, I N Darmayasa, I N Mandia   +2 more
openaire   +2 more sources