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21.206  Articles
1 of 2.122 pages  |  10  records  |  more records»
This study aims to analyze the policy of collecting restaurant taxes to increase local revenue (PAD) in Gorontalo Regency. This study uses a qualitative descriptive method with primary and secondary data types. The focus of this research is optimizing gov... see more

The COVID-19 pandemic has an impact on the economic downturn on a national scale, which also impacts a number of regions in Indonesia, one of which is the Garut Regency. The business sectors affected by the COVID-19 pandemic include the hotel, restaurant,... see more

Regional Original Revenue (PAD) is regional revenue originating from regional economic sources in the form of taxes, levies, separated wealth management results, and other legitimate PAD. This study aims to determine the role of the Street Lighting Tax (P... see more

Restaurant tax is one type of state income that can strengthen economic stability. However, due to the economic crisis due to the pandemic, the target for restaurant tax revenues is not optimal. The purpose of this study aims to examine the impact of soci... see more

Taxes are the most reliable source of the State Revenue and Expenditure Budget (APBN). Without taxes, the Indonesian government may not be able to develop all the infrastructure from the life sector of the state and human resource development that cannot ... see more

This paper investigates the implementation of restaurant tax policy to increase local revenue in Gorontalo City, including the factors determining the effectiveness of tax revenue. The objective of this study is to develop the effective tax revenue policy... see more

Purpose of the article: This paper examines the incidence of increased burden of the consumption taxes imposed on beer in the Czech Republic, where there was a last change of the excise duty on beer and the value added tax rates from 2010. The general ass... see more

This study examines the impact of Covid-19 tax incentive of income tax article 25 disclosure and profitability during pandemic on firm value. The sampling techique used purposive sampling based on selected criterias. The population of this study are firms... see more

Abstract. This study aims to examine whether tax knowledge and tax service quality affect restaurant taxpayer compliance, with tax awareness and tax sanctions as moderating variables. Respondents in the study were 100 restaurant taxpayers in Surabaya. Thr... see more

1 of 2.122 pages  |  10  records  |  more records»