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32.263  Articles
1 of 3.227 pages  |  10  records  |  more records»
In response to the crisis caused by Covid- 2019 outbreak, the government issued the Minister of Finance Regulation Number 23/PMK.03/2020 regarding tax incentives for taxpayers affected by the coronavirus outbreak as part of the national economic recovery ... see more

Compliance is one of the important factors in increasing revenue from the tax sector. Indonesia’s low tax ratio is an indicator that there are still many taxpayers who do not comply with tax payments and reporting. The study examines how the relationship ... see more

This research has two objectives. The first objective is to analyze the issue of income tax policy based on the idea of taxation omnibus law. In 2020, Law No. 36 of 2008 concerning Income Tax was amended twice as stipulated in Law No. 2 of 2020 and Law No... see more

Based on the background, the formulation of the problem is: How are the arrangements regarding the Agreement on Binding of Sale of Land and / or Buildings, What is the effectiveness of the implementation of Income Tax payments (hereinafter referred to PPh... 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

Financial literature has developed a theoretical framework on business management called Value Management, this topic has not yet been accounted for economic and monetary policies as a key factor to establish the convenience and effects of tax related dec... see more

This study empirically investigates the impact of improving income-detectiontechnology, as well as a variety of other factors, on aggregate income taxevasion. The study focuses on the U.S., using available data... see more

In a previous paper by the author, the effects that taxes in general and income taxes in particular might have on an individual’s choice between holding money and holding other assets was called to attention. An empirical study was thus performed how this... see more

The article comments on V. Tanzi’s “Inflation, Indexation and interest income taxation”. The author agrees with the proposition that, for equity reasons, it would be desirable to find some offset to the transfer of wealth which takes place under inflation... see more

1 of 3.227 pages  |  10  records  |  more records»