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2.516  Articles
1 of 253 pages  |  10  records  |  more records»
Changes in taxation policies generate uncertainty for companies that can potentially encourage companies perform more aggressive tax planning. Aggressive tax planning can lead to tax avoidance. This study aims to investigate the effect of managerial abili... see more

The number of High Net-Worth Individuals (HNWI) in Indonesia is increasing. However, this increase was not followed by an increase in state revenues originating from the types of income taxes related to HNWI. This issue can be overcome by applying blockch... see more

This study examines the effect of student perception in online learning on student satisfaction and its impact on student learning performance and intention to use in the future. The regression analysis method was used based on the survey results from 157... see more

Ketika suatu jenis pajak merupakan sumber utama dalam struktur penerimaan di suatu daerah, tentu akan berimplikasi pada biaya pemungutannya yang tinggi. Demikian halnya pada Pajak Kendaraan Bermotor (PKB) yang merupakan penyumbang penerimaan pajak provins... see more

This study investigates the factors that influence student satisfaction with online tax brevet and their preferences in the future, using theory of perceived user satisfaction. There have been several studies examining tax education, but research on techn... see more

State revenue from the taxation sector remains dominating over revenue from other sources. This revenue will be constantly increased in the future. In so doing, the Government has issued the Minister of Finance Regulation Number 169/PMK.010/2015 (PMK-169)... see more

This study aims to analyze the perception of the targeted group to the smoke-free policy as part of university community service. Several studies have supported that smoke-free policy is a useful tool to reduce the smoke prevalence and minimize risk facto... see more

Abstract: An Analysis of Local Taxes Revenue’s Effect on Human Development Index. Regional tax reform in Indonesia has been ongoing for approximately twenty years. The aim of the tax reform is to increase regional revenues from tax which will be used soci... see more

ABSTRACT The aim of this study was to evaluate the effect of electric field exposure duration at the voltage of 10 volt on goldfish Carassius auratus auratus gonadal development maintained in 3 ppt salinity media. The experiment consisted of four tre... see more

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