Results 41 to 50 of about 511,108 (290)

Manajemen Finansial Pendidikan di Indonesia (Diskursus Sistem Perpajakan pada Institusi Pendidikan)

open access: yesAl-Fikru, 2021
This study aims to analyze the Education Financing System in Indonesia and its relation to the tax system. The research method used in this research is qualitative by using a library research approach (library research).
Mesiono Mesiono, Rahmat Rifai Lubis
doaj   +1 more source

The New International Tax Diplomacy [PDF]

open access: yes, 2016
International tax avoidance by multinational corporations is now frontpage news. At its core, the issue is simple: the tax regimes of different countries allow multinational corporations to book much of their income in low-tax or no-tax jurisdictions ...
Grinberg, Itai
core   +1 more source

Swedish farmers' approval of nudges

open access: yesAgribusiness, EarlyView.
Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen   +2 more
wiley   +1 more source

The characteristics of misdemeanor prosecution according to the Law on Tax Procedure and Tax Administration

open access: yesZbornik radova Pravnog fakulteta, Novi Sad, 2022
After a misdemeanor and its perpetrator are discovered, the prosecution of the misdemeanor is initiated. Pursuant to the Misdemeanor Law either a request for initiation of a misdemeanor procedure is submitted against the defendant, or a misdemeanor warrant is issued. Without an "initiation act", a misdemeanor procedure cannot be pursued. In the current
openaire   +2 more sources

Pencegahan dan Pemberantasan Tindak Pidana Perpajakan melalui Penerapan Undang-undang Nomor 8 Tahun 2010 Tentang Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang [PDF]

open access: yes, 2014
Tax is the biggest revenue resources for a country. Tax criminal act results in inflicting loss to the country itself. Law on tax has been amended for three times until the enactment of Law No.28/2007 as the Third Amendment of Law No.6/1983 on General ...
Kalo, S. (Syafruddin)   +3 more
core  

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

TAXATION. FAIRNESS. EQUALITY [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2014
The issue of taxation is a phenomenon long past barriers fiscal regulations and procedures, as in the contemporary period is a phenomenon with multiple implications of economic, social and political. Tax procedures also were upgraded and complicated that
Morar Ioan Dan
doaj  

THE ROLE OF TAX KNOWLEDGE AS A MODERATION IN THE RELATIONSHIP OF TAX SANCTIONS, TAX AUDIT, AND TAX AMNESTY TOWARDS CORPORATE TAX COMPLIANCE

open access: yesЕкономіка та суспільство, 2023
Tax is a source of state revenue that plays an important role in the development and improvement of a country's economy. According to Law Number 16 of 2009 concerning the fourth amendment to Law Number 6 of 1983 concerning General Provisions and Tax ...
Noventinus Zagoto   +2 more
doaj   +1 more source

Differences in practice between FRS for SME and tax procedure LAW/GCASI and an application

open access: yesPressacademia, 2021
Amaç- KÜMİ FRS, AB kriterleriyle uyumlu; küçük ve mikro işletmelerin yararlanması açısından ortaya çıkarılmış finansal raporlama standartlarıdır. AB’nin 2013 yılında belirlemiş olduğu küçük ve mikro işletme tanımına göre hazırlanmıştır. Bu çalışmanın amacı, KÜMİ FRS uygulamaları ile MSUGT/VUK uygulamaları arasındaki farkları ortaya koymaktır.
KURBAN, Ibrahim Cem, POLAT, Levent
openaire   +2 more sources

The Role of Coordination Mechanisms and Transaction Costs Promoting Sustainability Performance in Agri‐Food Supply Chains: Evidence From Ecuador

open access: yesAgribusiness, EarlyView.
ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley   +1 more source

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