Results 61 to 70 of about 3,380 (149)

Pemeriksaan Pajak Sebagai Upaya Untuk Mendorong Kepatuhan Wajib Pajak

Journal of Accounting and Investment, 2015
The role of taxation in financing the development of the country, as reflected in the State Budget (APBN) - today are becoming increasingly important. Under the self-assessment system, taxpayers are given full credence to calculate, pay and report tax ...
Antariksa Budileksmana
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INVESTIGATING TAX CULTURE OF THE TAX PAYERS OF THE IRANIAN TAX ADMINISTRATION

Revista Inclusiones
The purpose of this study is to investigate the tax culture of tax payers in the Iranian Tax Administration. This was an applied-descriptive survey study. The statistical population was divided into three groups according to the share of tax revenue in 2017 and 12 provinces from 31 provinces selected by cluster and quota sampling.
Asgharpour, Leila, Pourkiani, Masoud, Jalaee, Sayyed   +2 more
openaire   +1 more source

Transfer pricing model for tax payers and tax administrators

, 2012
This paper reveals the universal transfer pricing model which includes the methodology for application of the transfer pricing methods to be used by tax payers for setting the arm ’s length price as well as the methodology for controlling the transfer prices by tax administrators.
Mackevičius, Jonas, Novikovas, Martynas
openaire   +1 more source

It's good news for tax-payers

, 2018
Economy
openaire   +2 more sources

PENGARUH KESADARAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Survey di PT Intikom Berlian Mustika)

Jurnal Ilmiah Wahana Akuntansi, 2019
This research aims to demonstrate empirically the effect of awareness of taxpayers, tax services and tax sanctions on the compliance of individual taxpayer. The sample in this research were employees who worked at PT Intikom Berlian Mustika.
Indri Febriani, Suparno
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REGULATION OF THE INCOME TAX OF MICROENTERPRISES [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Entities owe profit tax or microenterprise income tax, direct taxes applied on the income earned. A microenterprise income tax payer is a legal entity that opts and fulfills a series of conditions, the most important being the turnover, which must ...
CIUMAG MARIN, CIUMAG ANCA
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Arieratele înregistrate de persoanele fizice din România

Revista Transilvană de Ştiinţe Administrative, 2020
In this article I wanted to analyze the level of the amounts due and unpaid by individual taxpayers at the legal payment deadline, as well as the amounts that are collected by enforcement by the Romanian tax authorities.
Andrei Ioan Haas
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Los precedentes en nuestro ordenamiento jurídico: su regulación y emisión en materia tributaria

Thēmis, 2013
Binding precedents are a tool that not only sustains legal certainty and the right to equality,but also is a unifying path between substantial criteria that is to be applied on similar cases.
María Eugenia Caller Ferreyros, Regina Ruiz Reyna Farje   +1 more
doaj  

Efficiency of Tax Administration Procedures

ACROSS
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, Mihail STRATULAT
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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK

Jurnal Riset Akuntansi dan Bisnis Airlangga, 2018
This study is to determine the influence of factors that comply with taxpayer compliance in paying taxes. The variables are sunset policy, tax amnesty, tax sanction, tax awareness, knowledge and understanding about taxes, and tax service as ...
Listyowati, Yuli Chomsatu Samrotun , Suhendro   +2 more
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