Results 21 to 30 of about 3,111,011 (292)

PENGARUH KEBIJAKAN, PERATURAN, LOCUS OF CONTROL DAN SIFAT MACHIEVELLIAN TERHADAP PERENCANAAN PAJAK ORANG PRIBADI

open access: yesJurnal Akuntansi Kontemporer, 2019
Tax planning is an attempt to minimize taxpayer tax due legally by using taxation legislation. With self assessment system, taxpayer can do tax planning. Literature shows that there are external factors like taxation legislation.
Antony Yudi, jesica handoko
doaj   +1 more source

A Tax Plan for Endogenous Innovation [PDF]

open access: yesSSRN Electronic Journal, 2017
In times when elevated government debt raises concerns about dimmer global growth prospects, we ask: How can the government provide incentives for innovation in a fiscally sustainable way? We address this question by examining the Ramsey problem of finding optimal tax and subsidy schemes in a model in which growth is endogenously sustained by risky ...
Croce, Mariano   +3 more
openaire   +2 more sources

Tax Planning Value Added Tax (Vat) and Article 4 (2) Tax on Income In Indonesia

open access: yesInternational Research Journal of Business Studies, 2022
As the largest source of state budget revenue, the government continually increases tax revenues, one of which is by providing comprehensive tax reforms to the public.
Ermida Fermiana Sonbay   +2 more
doaj   +1 more source

Concept of Tax Planning at the Enterprise [PDF]

open access: yesEconomics, Entrepreneurship, Management, 2017
One of the main tasks of financial and economic activities of the enterprise is the receipt of a profit, which remains at its disposal after the payment of taxes and other mandatory payments. Therefore, the focus of enterprise management should be on increasing revenues, reducing costs and minimizing tax payments.
Zagorodniy, A., Olikhovskyi, V.
openaire   +2 more sources

Roles of tax planning in market valuation of corporate social responsibility

open access: yesCogent Business & Management, 2018
This study aims to examine the roles of tax planning in market valuations of corporate social responsibility (CSR). Specifically, this study examines tax planning activities for their direct, mediating and moderating roles.
Tye Wei Ling, Nor Shaipah Abdul Wahab
doaj   +1 more source

Analisis Faktor-Faktor Yang Memotivasi Manajemen Perusahaan Melakukan Tax Planning (Studi Pada Perusahaan Industri Kimia Yang Terdaftar Di Disperindag Surabaya 2010)

open access: yesAkrual: Jurnal Akuntansi, 2012
Tax Planning is a medium to fulfill tax obligations but the amount of tax paid can be kept to a minimum to obtain the expected profit and liquidity. In 2010, the realization of tax revenues at Direktorat Jendral Pajak Jawa Timur I Surabaya was only 92 ...
Jofita Meida Kadariyanty   +2 more
doaj   +1 more source

Research on Innovation and Risk Management of Enterprise Tax Planning under Big Data [PDF]

open access: yesSHS Web of Conferences
This paper discusses the innovation strategy and risk management of enterprise tax planning under big data. Through the impact of big data on enterprise tax planning, it proposes an innovation model of tax planning based on big data, and constructs a tax
Lei Zhixiang
doaj   +1 more source

The Investigation of the Relationship between Corporate Governance and Corporate Tax Planning [PDF]

open access: yesراهبرد مدیریت مالی, 2015
The purpose of this study was to investigate the role of corporate governance in corporate tax planning.The features of the used corporate governance include the size of board of directors, the size of off duty board, the stability of the position of CEO
Mohammad Ali Aghaei   +3 more
doaj   +1 more source

Environmental and economic impact analysis of levying VOCs environmental protection tax in China

open access: yesHeliyon
China is one of the largest volatile organic compounds (VOCs) emitters worldwide. The emission levels of and harm caused by VOCs have attracted much attention.
Ziwei Qian   +6 more
doaj   +1 more source

FENOMENOLOGI PRAKTIK TAX PLANNING PADA WAJIB PAJAK BADAN

open access: yesEl Muhasaba: Jurnal Akuntansi, 2014
Title: [The Phenomenology of Tax Planning Practice by Corporate Taxpayer] This study aims to reveal the meaning of the tax planning practice undertaken by the taxpayer.
Nurul Farida   +2 more
doaj   +1 more source

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