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26.707  Articles
1 of 2.672 pages  |  10  records  |  more records»
This article is devoted to the consideration of the theoretical issues of tax accounting, which is considered a component of accounting. In addition, the article presents relevant conclusions and proposals on the formation of tax reports, which have been ... see more

The level of tax supervision on online sales has still amounted to a very minimal level by the Directorate of General of Taxes with the potential for taxes on online transactions that the number continues to increase from year to year. The purpose of this... see more

This study aims to determine how the Application of Article 21 Income Tax Accounting to civil servant salaries in the Port Authority Office Class II of Bitung. This study used descriptive research method. The data sources were primary data and secondary d... see more

The purpose of this paper is to provide evidence that accounting practices and tax accountability have been implemented in the ancient kingdom. This paper uses a qualitative approach and an interpretive study as a method. Data were collected through inter... see more

This study aimed to examine the influence of temporary differences between accounting profit and tax, proprietary costs, and Liquidity toward earnings growth of the companies listed in Indonesia Stock Exchange (IDX) 2011-2012. The factors examined in this... see more

This study aimed to examine the influence of temporary differences between accounting profit and tax, proprietary costs, and Liquidity toward earnings growth of the companies listed in Indonesia Stock Exchange (IDX) 2011-2012. The factors examined in this... see more

Introduction: the article is devoted to the analysis of normative acts regulating the taxation ?nd tax account of profits in budgetary institutions. Current tax law contains almost no rules on the acceptance of tax accounting of income and expenses, emerg... see more

The research’s first purpose is to analyze directly conservatism accounting influence towards book tax differences and tax avoidance. The second purpose is to analyse indirect influence towards tax avoidance through book tax differences. The research is c... see more

The purpose of this study was to determine the effect of understanding on tax accounting, tax justice toward tax compliance on SMEs tax. The research method applied in this study is quantitative deductive method. The population taken were SMEs registered ... see more

1 of 2.672 pages  |  10  records  |  more records»