Results 31 to 40 of about 3,380 (149)

Challenges of Using NIK as a Tax Payer Identity

Proceedings, 2022
From 1 January 2024, the Indonesian government will require all parties administering the administration to use a 16-digit National Identity Number (NIK) and Tax Identification Number (NPWP).
Titin Fachriah Nur, Arie Widodo
doaj   +1 more source

The Tax Regime of Non-Profit Organisations

CECCAR Business Review, 2020
Considering the obligation of non-profit organisations to declare the corporate tax every year and taking into account that, nowadays, numerous entities of this type have a taxable income besides the nontaxable one, it is necessary that we apply the ...
Elena STĂNCIULESCU
doaj   +1 more source

Are Public Sector Tax Practitioners Satisfied with the Services of South Africa Revenue Service?

Central European Public Administration Review, 2012
The paper discusses the satisfaction with services provided by South Africa Revenue Service (SARS) to public sector tax practitioners to enhance tax compliance. A survey of 375 tax practitioners in eight provinces was made.
Oludele Akinloye Akinboade, Mandisa Putuma Mokwena   +1 more
doaj   +1 more source

Single Tax Rectifying Statement

CECCAR Business Review, 2021
The single tax statement may be corrected anytime by the tax-payers on their own initiative, wherever the information does not correspond with what was stated in the previously submitted form.
Lucian CERNUȘCA
doaj   +1 more source

ANALISIS MENGENAI ZAKAT PROFESI KAITANNYA DENGAN PAJAK PENGHASILAN

Jurnal Wawasan Yuridika, 2014
Tithe, as one of the Islamicpillars of faith is the obligationfor every Moslem who can afford to pay for it, and it is intended for those who are entitled to receive it.
Etty Rochaeti
doaj   +1 more source

Penerapan Perencanaan Pajak Penghasilan pada Fa Trico Paint Factory

Binus Business Review, 2011
The most important parts of government income comes from taxes, especially income taxes. The different point of view arises between government and tax payer.
Stefanus Ariyanto, Andrew Hartanto
doaj   +1 more source

Efficiency of Tax Administration Procedures

ACROSS, 2022
This paper analyses the tax administration procedures and their importance in order to ensure the functionality of the tax system. A special role is placed on the analysis of the methods of ensuring the performance of the State Tax Service (SFS) in ...
Corina BULGAC, Dr, Mihail STRATULAT
doaj  

TAX REFORM IN THE PERFORMANCE OF TAX OFFICERS AND ITS IMPLICATIONS ON TAX COMPLIANCE IN THE PERCEPTION OF TAX PAYERS?

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2019
Many complaints submitted to tax authorities have an impact on taxpayer compliance in carrying out their obligations, while also creating opportunities for non-compliance in applicable tax regulations. This study aims to determine how much influence tax reforms have on the performance of tax service officers and its implications for taxpayer compliance
Febrian Kwarto, Nenah Yunaenah
openaire   +3 more sources

PELAKSANAAN SELF ASSESMENT SYSTEM MENURUT PERSEPSI WAJIB PAJAK ORANG PRIBADI

Jurnal Analisis Bisnis Ekonomi, 2017
The aim of this research is to investigate the empirical evidence about influence perception personal tax payer to bring about self assesment system. Self assesment system is system of tax collection that give to tax payer o calculate, to report, to Tx ...
Nur Laila, Mustaqim Mustaqim
doaj  

Withholding tax on interest: Who has the withholding obligation?

Journal of Economic and Financial Sciences, 2019
Orientation: Non-residents receiving interest from a South African source will be taxable in terms of the gross income definition in the South African Income Tax Act. Effective 01 March 2015, new provisions for withholding of tax on interest (WTI) to non-
Marina Bornman, Charl Horn, Lizanne Barnard   +2 more
doaj   +1 more source