Results 21 to 30 of about 3,110 (302)
PEMERIKSAAN ULANG ATAS PEMBATALAN KETETAPAN PAJAK SECARA FORMAL
Akuntansi dan Teknologi Informasi, 2022 Directorate General of Taxes has several times faced the fact that the tax assessments that have been issued have been formally canceled. The purpose of this study is to determine the re-audit procedure for tax assessments that are formally canceled ...
Suparna Wijaya, Yudhan Wahyu Illahi
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The Indonesian Journal of Accounting Research, 2022 This study aims to analyze the factors that influence personal tax compliance in paying the income tax from online sales of MSME, namely tax policy, tax knowledge, tax sanctions, and tax incentives.
Eko Lasmono, Dekar Urumsah
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Performance of tax investigations and tax sanctions for income concealment in Poland
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2022 This paper gives an insight into the application of one of the institutions of law adopted nearly twenty years ago by the government to counteract income tax evasion in Poland. The contents of the paper focusses on two main issues. First it enquires into the institution in question – in particular into its design, giving consideration both to ...
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Pidana Perpajakan dalam Perspektif Hukum Islam
Al-Manahij: Jurnal Kajian Hukum Islam, 2017 In some countries, tax is one of the primary incomes for the states revenues. Countries with high tax often have problems from citizens such as tax avoidance, evasion, manipulation and other efforts to reduce their obligation of tax.
Farkhani Farkhani
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The legal nature of the Slovenian special tax on undeclared income [PDF]
Anali Pravnog Fakulteta u Beogradu, 2018 This paper deals with Slovenian special tax on undeclared income and attempts to determine its legal nature by presenting and analysing the regulation. The author believes that this public levy is actually not a tax since it lacks the financial purpose ...
Podlipnik Jernej
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Journal of Leadership, Accountability and Ethics, 2019 Are sanctions the most efficient means for convincing a nation to stop threatening security? We incorporate sanctions in a Robert Kohn trade model, likening security threats to global pollutants. Results suggest that Pigouvian taxes may contain the threats more efficiently than sanctions can.
Dulat Altynkhanov, Leon Taylor
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Studia Iuridica Lublinensia, 2020 The subject of the study is to outline the boundaries within the legislator may sanction the obligations to provide information to tax authorities using tax sanctions.
Paweł Majka
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The Effect of Knowledge, Taxpayer Awareness and Tax Sanction on the Tax Compliance
Journal of Economics, Business, and Government Challenges, 2021 This study aims to determine the effect of knowledge, awareness of taxpayers, and tax sanctions on taxpayer compliance. The population of this study is an individual taxpayer registered at the Pratama Surabaya Mulyorejo Tax Service Office and the determination of the sample using incidental sampling. This study used a sample of 100 respondents who were
Yosy Fryli Mianti EBGC +1 more
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Transformation of Tax Policy in the Context of Iran’s Changing Anti-Sanctions Strategy [PDF]
Финансовый журналThe Iranian resistance economy model increasingly relies on tax policy in search of a stable replacement for oil revenues. However, the rising tax burden causes discontent within the country and encourages tax evasion.
L.P. Koroleva
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The Effects Of Tax Sanction, Fiscal Services, Tax Knowledge, And Tax Amnesty On Taxpayer Compliance [PDF]
Proceedings of the Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia, 2019 exaly +2 more sources