Results 51 to 60 of about 1,980 (263)

Tax Compliance and Sanctions in the Field of Transfer Pricing. Romania’s Position in the European Context [PDF]

Audit Financiar
Sanctions for non-compliance with the arm’s length principle represent a key instrument for ensuring tax compliance in intra-group transactions. In the European Union, where tax regulations are influenced by OECD guidelines and domestic legislation ...
Renata FULOP
doaj   +1 more source

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

Advanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen, Boris Rivkin, David Castellanos‐Robles, Ivan Soldatov, Lukas Beyer, Mariana Medina‐Sánchez   +5 more
wiley   +1 more source

Impact of tax discrimination, tax knowledge, and sanctions on tax Evasion perception

Jurnal Inovasi Pajak Indonesia
Purpose – The purpose of this study is to analyze effect of tax discrimination, tax knowledge, tax sanctions and taxpayer ethics on perception of tax evasion. It seeks to discover is how these factors affect the behavior and compliance of Indonesian taxpayers.Design/methodology/approach – Tax discrimination, tax knowledge, tax sanctions, taxpayer ...
Putri Indah Wahyuni, Najela Tsaqila Fatma Meimun, Amri Amrulloh   +2 more
openaire   +1 more source

The Effect of Tax Awareness, Tax Sanctions, Tax Amnesty and Fiscal Services on Taxpayer Compliance

Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan, 2023
The purpose of this study was to see whether tax awareness, tax sanctions, tax amnesty, and tax service services had an effect on individual taxpayer compliance at KPP Pratama Batam Utara. This study uses quantitative methods to collect data with SPSS. The sample is 100 active taxpayer respondents and registered at KPP Pratama Batam Utara from 2017 to ...
Eka Rahmawani, Afriyanti Hasanah
openaire   +1 more source

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

Advanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar, Zhengtong Xu, Siavash Mahmoudi, Pouya Sohrabipour, Chaitanya Pallerla, Yu She, Wan Shou, Philip Glen Crandall, Dongyi Wang   +8 more
wiley   +1 more source

PAJAK PENGHASILAN TERHADAP TENAGA KERJA ASING SEBAGAI SUBYEK HUKUM PAJAK

Media Iuris, 2018
Foreign workers who work in Indonesia, have rights and obligations that are governed by the laws and regulations applicable in Indonesia, including rules relating to taxation.
Hendy Ramadhan
doaj   +1 more source

Rethinking Criminal Law Policies in Taxation to Overcome Tax Violations

Bestuur, 2022
Taxes are the largest source of state revenue for Indonesia's development, but the tax compliance rate of Indonesians is still low. This study aims to analyze issues related to rethinking criminal law policies in taxation to overcome tax violations. This
Bambang Ali Kusumo, Siti Marwiyah, Nur Rohim Yunus, Stefan Koos   +3 more
doaj   +1 more source

A Comprehensive Microbial Gene Catalog of the Human Airway Microbiome Across Anatomical Sites and Geographic Regions

Advanced Science, EarlyView.
An integrated Human Airway Microbiome Gene Catalog (iHAMGC) is constructed from 12,273 metagenomic airway samples, providing a high‐resolution reference of respiratory microbial genes. The catalog enables systematic exploration of taxonomic and functional variation across airway niches and geographic regions, revealing site‐specific and region ...
Qing Zhang, Dashu Li, Bo Liu, Yue Zhang, Min Li, Ruochun Guo, Yawen Ni, Shibin Chen, Biao Ni, Lijie Qiu, Guorui Xing, He Dong, Qiulong Yan, Shenghui Li, Xiaohui Zou, Bin Cao   +15 more
wiley   +1 more source

PENGARUH KUALITAS PELAYANAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA MEDAN BELAWAN

JKBM (Jurnal Konsep Bisnis dan Manajemen), 2017
The objective of this research is to measure the influence of tax service quality and tax sanctions to taxpayer compliance in Tax Service office (KPP) Pratama Medan Belawan. This research using survey method for approachment.
Reza Hanafi Lubis
doaj   +1 more source

Accounting for Substitution: Improving Estimates of GHG Reductions From Cattle‐Based Product Demand Shifts

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden, Sara Gardner Hedgecock, Lawton L. Nalley, Alvaro Durand‐Morat, Aaron Shew, Rodolfo M. Nayga Jr   +5 more
wiley   +1 more source