Results 21 to 30 of about 16,836 (304)

Cultura y obligaciones tributarias: un análisis en el sector comercial en Ocaña, Colombia

Mundo Fesc, 2022
This article presents a detailed analysis of the tax component within the framework of the research project "Characterization of Legal, Accounting, and Tax Processes in Companies in the Commercial Sector in Ocaña, Norte de Santander," carried out between
Wilder Quintero Quintero, José Gregorio Arévalo Ascanio, Genny Torcoroma Navarro Claro   +2 more
doaj   +1 more source

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, Brillyanes Sanawiri   +1 more
doaj   +1 more source

Tax Avoidance: Employment Benefits Liability, Sales Growth, Capital Intensity, Profit Management, And Inventory Intensity

JAS (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, Nita Andriyani Budiman, Zamrud Mirah Delima   +2 more
doaj   +1 more source

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

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

Review of jurisprudence in criminal and fiscal cases regarding tax obligations and other obligations in relation to the so-called financial interest of the state (in 2021)

, 2022
The article shows a jurisprudence in criminal and fiscal cases regarding tax obligations and other obligations in relation to the so-called financial interest of the state in 2021.
Jacek Izydorczyk, Izydorczyk, Jacek
core   +2 more sources

Electronic platform operators as participants of tax relations in the digital era (the case of professional income tax)

Правоприменение, 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

About taxes and patriotism [PDF]

Ekonomski 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., Milošević Goran B., Baturan Luka O.   +2 more
doaj   +1 more source

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

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

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

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, Ardimansyah Ardimansyah, Rizky Firmansyah   +2 more
doaj   +1 more source

The main theses of the latest cases of the Supreme Court on penal fiscal law concerning tax obligations

, 2023
Review of the new sentences of the Supreme Court on criminal tax cases; author presents such cases with commentary on law of tax obligations in relation to the so-called financial interest of the state. The review is based on the provisions of the fiscal
Izydorczyk, Jacek
core   +2 more sources