Results 1 to 10 of about 64,063 (291)

Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities [PDF]

open access: yesRevista Romana de Economie, 2010
The paper aims to provide a panoramic view of the dynamics of tax evasion in Romania, reflected in terms of fiscal inspection activities. The author used the official data published by the institutions with attributions on the line of identification and ...
CORINA-MARIA ENE
doaj   +2 more sources

PROBLEM HUKUM PENUNTASAN KASUS PAJAK SUATU ANALISIS TERHADAP PUTUSAN KASASI MAHKAMAH AGUNG NO. 2239 TAHUN 2012 [PDF]

open access: yesMasalah-Masalah Hukum, 2013
This research focused on the study of law to the decisions of the Supreme Court to the taxpayer  who allegedly improper tax payments and subject to criminal sanctions.
Wirawan B. Ilyas
doaj   +4 more sources

Value Added Tax and Its Influence on Pricing and Price Decision Making of Companies – A Case Study [PDF]

open access: yesSHS Web of Conferences, 2021
Pricing is a complex process that is influenced by many factors, which companies must constantly take into account when creating prices. The final selling price is formed by various influences, including the impact of value added tax (VAT).
Kubjatkova Anna   +2 more
doaj   +1 more source

THE DIRECT AND INDIRECT EFFECT TAX PAYER UNDERSTANDING ON TAX PAYER COMPLIANCE BY TAX COMPLIANCE COST

open access: yesInternational Journal of Business, Law, and Education, 2023
The purpose of this research is to test Taxpayer understanding and Tax Compliance Costs regarding Taxpayer Compliance. Even though payments always increase every year, if we look back at the number of Indonesian people who are supposed to fulfil their tax obligations or Indonesian people who are still running away from their responsibility to fulfil ...
Dodik Juliardi, Triadi Agung Sudarto
openaire   +1 more source

PECULIARITIES OF TAX MANAGEMENT OF MICROENTERPRISES SELLING TOBACCO PRODUCTS IN THE CONDITIONS OF MARTIAL LAW [PDF]

open access: yesÊvropejsʹkij Vektor Ekonomìčnogo Rozvitku, 2023
The article examines the peculiarities of tax management on the example of microenterprises selling tobacco products operating in wartime. The sequence of opening a business entity is considered. The author notes the peculiarities of the selected types
Zhanna V. Piskova, Viktoria N. Varenyk
doaj   +1 more source

The Effect of Motivation, Tax System Complexity, and Financial Conditions on Taxpayer Compliance

open access: yesJournal of Economics, Business & Accountancy Ventura, 2021
This study was conducted to determine the factors that influence the behavior of taxpayer compliance through tax planning, both internal and external factors.
Firna Muflihani   +2 more
doaj   +1 more source

PENERBITAN SURAT TAGIHAN PAJAK DAN TINDAKAN PENAGIHAN DENGAN TINGKAT PELUNASAN KEWAJIBAN PERPAJAKAN [PDF]

open access: yesJurnal Akuntansi Multiparadigma, 2016
: Initiated Publication Of The Tax Claim Letter (TCL) and Billing Action with Degree of Tax Compliance Payment of Tax Payer or Individual Tax Charger. This Research is a descriptive study with case approach on Tax Payer or Individual Tax Charger on Tax
Whedy Prasetyo
doaj   +1 more source

PENGARUH SUNSET POLICY DALAM PENERIMAAN PAJAK Studi Kasus Pada Kantor Pelayanan Pajak Pratama “X” di Bandung

open access: yesJurnal Akuntansi, 2011
Sunset Policy is one of government regulation that give facility about tax to old tax payer and new tax payer.  The implementation of that regulation is abolish the tax administation punishment (in this context is interest).
Soddin Mangunsong
doaj   +1 more source

An economic activity of a commune and tax on goods and services

open access: yesPrawo Budżetowe Państwa i Samorządu, 2023
The commune is the basic unit of local government, implementing public tasks of various nature. In terms of non-authoritarian tasks, the commune manages its own assets and provides public services to residents.
Małgorzata Cilak
doaj   +1 more source

PENGARUH PENGETAHUAN PAJAK DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

open access: yesAkuntansi dan Teknologi Informasi, 2019
The Directorate General of Taxation has been done strategic role as one of steps to increase the tax payer's compliance. This research attempts to see the influence of tax knowledge, tax payer perception of fiscus and criterions of tax payer of ...
Supriyanti, Nur Hidayati
doaj   +1 more source

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