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Artículos de revistas sobre el tema "Taxable amount"

Autor: Grafiati

Publicado: 4 de junio de 2021

Última modificación: 1 de febrero de 2022

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1

Boylan, Scott J. "Prior Audits and Taxpayer Compliance: Experimental Evidence on the Effect of Earned Versus Endowed Income." Journal of the American Taxation Association 32, no. 2 (2010): 73–88. http://dx.doi.org/10.2308/jata.2010.32.2.73.

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ABSTRACT: This paper provides evidence from a laboratory experiment designed to investigate the effect of prior audits on taxpayer compliance. The experiment provides evidence that when taxable income requires comparatively little time and effort to generate (endowed income), taxpayer compliance increases following an audit. In contrast, when taxable income requires comparatively large amounts of time and effort to generate (earned income), compliance decreases following an audit. The results from this study suggest that taxpayer compliance is influenced by whether one has been audited in the

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2

Babiarz, Stefan. "Taxation of Gratuitous Acquisition of the Ownership of Tangible Property and Property Rights in Polish and Lithuanian Tax Legislation Selected Problems." Teisė 111 (May 20, 2019): 218–33. http://dx.doi.org/10.15388/teise.2019.111.13.

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[full article, abstract in English] The comparison of the inheritance tax legislation in Poland and Lithuania shows clearly that inheritance tax is a simple tax, with no special legal or financial complexity. Therefore, there are no serious issues concerning the assessment and/or payment of the tax. The assessment process and the amounts of the tax are taxpayer-friendly. It is worth noting solutions such as a 30% reduction in the taxable amount, no deduction of debt and charges, no complicated procedure for determining the taxable amount, respecting the double taxation avoidance principl

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3

Bilicka, Katarzyna Anna. "Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms." American Economic Review 109, no. 8 (2019): 2921–53. http://dx.doi.org/10.1257/aer.20180496.

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In this paper, I use confidential UK corporate tax returns data to explore whether there are systematic differences in the amount of taxable profits that multinational and domestic companies report. I find that the ratio of taxable profits to total assets reported by foreign multinational subsidiaries is one-half that of comparable domestic standalones. The majority of the difference is attributable to the fact that a higher proportion of foreign multinational subsidiaries report zero taxable profits. I document how the estimated difference is related to profit shifting and show that using acc

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4

Sullivan, Michael J. "The Merger Tax Status Decision." Journal of Accounting, Auditing & Finance 8, no. 1 (1993): 77–90. http://dx.doi.org/10.1177/0148558x9300800105.

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In this study, the influence of the federal tax code on reorganization tax status chosen for a merger is examined with a logit model. Findings indicate that the potential to step up the depreciable basis of acquired assets less depreciation recapture significantly influences the tax status chosen for a merger. Carryover attributes of the acquired firm do not affect the choice of tax status for a merger; thus, legislative concern over the transfer of tax losses and other carryover items may be unjustified. Immediate recognition of taxable gain by the acquired firm's shareholders does not appear

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5

Englebrecht, Ted D., Calee Jo Holcombe, and Kristie Murphy. "An Empirical Assist In Determining Reasonable Compensation In Closely Held Corporations." Journal of Applied Business Research (JABR) 30, no. 1 (2013): 233. http://dx.doi.org/10.19030/jabr.v30i1.8298.

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Reasonable compensation is an often litigated issue in the Tax Court. This frequency of discord arises from the tax codes lack of definitive criteria for determining reasonableness. Moreover, classification of payments to shareholder-employees of closely held corporations can have a significant impact on their cash flows and tax burdens. According to 162 of the Internal Revenue Code, reasonable compensation can be deducted from taxable income of a corporation, but amounts paid to shareholders in excess of the reasonable amount should be classified as dividend payments. Dividend payments are no

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6

Tanjung, Abdul Hafiz. "THE EFFECT OF TAXATION ADMINISTRATION REFORM AND TAXTATION KNOWLEDGE ON COMPLIANCE OF PKP." ACCRUALS (Accounting Research Journal of Sutaatmadja) 4, no. 01 (2020): 35–46. http://dx.doi.org/10.35310/accruals.v4i01.233.

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This research aims to give an overview about administrative reform taxation, taxtation knowledge and compliance taxable enterpreneur for VAT purposes (PKP) descriptively, and whether there is or not an influence of administrative reform taxation and taxtation knowledge towards compliance taxable enterpreneur for VAT Purposes on KPP Pratama Cibeunying Kaler. Data used in this research was primer data collected by using questionnaire which was distributed to respondents. Respondent in this research is PKP listed on KPP Pratama Cibeunying Kaler. Amount of samples obtained as many as 49 PKP taken

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7

Marpaung, Christine Sada Meyranda. "PERANAN MANAJEMEN PAJAK PENGHASILAN DALAM MEMINIMALKAN BEBAN PAJAK PENGHASILAN TERUTANG CV PCIW." Jurnal Pitis AKP 1, no. 2 (2017): 56–65. http://dx.doi.org/10.32531/jakp.v1i2.104.

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Income tax is an expense that must be paid by the taxpayer to the State because of theincome that the taxpayer earns. For taxpayers, the amount of tax expense is as little aspossible. By utilizing the tax collection system which is a self assessment system,taxpayers can calculate their own income tax amount that must be paid to the State sothat the taxpayer&#39;s business arises to minimize the tax expense on income owed. Thepurpose of this research is to find out the taxpayer&#39;s efforts in minimizing the incometax payable which can be done by applying income tax management in accor

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8

Bikas, Egidijus, and Julius Raškauskas. "VALUE ADDED TAX DIMENSION: THE CASE OF LITHUANIA." Ekonomika 90, no. 1 (2011): 22–38. http://dx.doi.org/10.15388/ekon.2011.0.958.

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The article sums up works of different scientists, dealing with the impact of value added tax (VAT) on the economy of some countries. The authors analyse the Lithuanian VAT structure, the dynamics of income from this tax and amendments in the Law on Value Added Tax in terms of narrowing and widening the taxable base according to the theoretical analysis of the sources. It is aimed to determine the impact of VAT standard tariff, reduced tariffs and shadow economy on income from this tax. Multiple regression, correlation, optimization and C-effectiveness ratio are used for the analysis. The anal

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9

Setyowati, Mrenda Ayu, Muhaimin Dimyati, and Wiwik Fitrianingsih. "The Influence of Differences in Income Tax Rules on Income Tax Growth in the Private Tax Taxes and Acceptance of Tax Income in the Office of Jember Pratama Tax Service." ABM : International Journal of Administration, Business and Management 2, no. 1 (2020): 62–68. http://dx.doi.org/10.31967/abm.v2i1.390.

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The purpose of this study was to determine the different effects of changes in Non-Taxable Income (PTKP) regulations on the growth rate of the number of Individual Taxpayers (WPOP) and income tax article 21 (PPh 21) in the Jember KPP. The data used in this study are secondary data collected from KPP Pratama Jember period 2008-2018. Data processing methods using Descriptive Statistics, Analysis Of Variance (ANOVA) and Multivariate Analysis Of Variance (MANOVA) with SPSS analysis tool version 20. The results of the study show that there are different effects of changes in Non-Taxable Income (PTK

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10

Băbălau, Anişoara, and Adriana Ionescu. "Rules of Taxing Property Buildings." Applied Mechanics and Materials 880 (March 2018): 377–82. http://dx.doi.org/10.4028/www.scientific.net/amm.880.377.

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An Integral Part of the Economic and Financial Mechanism, Taxation Means, on the One Hand, the Collection of Resources to the State Budget, but Also a Legal Relationship between a Debtor and a Creditor, Including their Correlation Rights and Obligations. the Determinants of Budgetary Revenues Refer to the Subjects of Taxation, the Object of Taxation, the Unit of Taxation, the Tax Rate, the Rights and Obligations of the Debtors, their Liability, as well as the Payment Terms. Building Tax is an Annual Tax due to the Local Budget of the Administrative-Territorial Units in which the Building is Lo

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11

Lukito, Harjo. "Studi Efektifitas dan Efisiensi Kenaikan Besaran Penghasilan Tidak Kena Pajak Tahun 2016 terhadap Penghasilan Buruh." JEBDEER: Journal of Entrepreneurship, Business Development and Economic Educations Research 1, no. 1 (2017): 1–8. http://dx.doi.org/10.32616/jbr.v1i1.49.

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This research is intended to know, whether the increase in the amount of Increase in Non-Taxable Income (PTKP) in 2016 by 50% is effective and efficient to the income of workers in furniture export companies in East Java? The selected research sample is primary data of income and marital status of laborers in furniture export company through PT. Kurnia Anggun that in Mojokerto regency, period of June 2016 - March 2017. The research method used sumatif evaluation method. From the results of this study shows the amount of increase of PTKP in 2016 effective for workers with efficiency: 1. the num

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12

Plakhtii, Tetiana, Lidiia Fedoryshyna, and Olena Tomchuk. "SOCIO-ECONOMIC COMPONENT OF PREFERENTIAL TAXATION OF INDIVIDUAL INCOME." Baltic Journal of Economic Studies 5, no. 2 (2019): 171. http://dx.doi.org/10.30525/2256-0742/2019-5-2-171-175.

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The purpose of the article is to study the socio-economic component of the preferential taxation of individuals. It is shown that the Tax Social Benefit is the ability of the taxpayer to reduce the calculated total monthly taxable income in the form of wages. Methodology. The object of taxation is determined according to the status of the payer. So, for a resident – is: the total monthly (annual) taxable income; income from the source of their origin, which are finally taxed when they are charged (payment, provision), and foreign incomes – income (profit) received from sources outside. The obj

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13

Nurgalieva, R. N., Y. A. Veriga, and E. V. Koba. "Proportional method under the conditions of separate accounting of objects of taxation." Bulletin of "Turan" University, no. 2 (June 13, 2021): 160–66. http://dx.doi.org/10.46914/1562-2959-2021-1-2-160-166.

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Recently the definition and verification of taxable objects are associated with the so-called business loophole “commercial secret”. In these tough conditions, auditors and taxpayers should master the techniques of conducting separate tax accounting of taxable objects. Taxpayers are forced to make a choice: which side of the tax system is more preferable to this or that version of the proportional method? The purpose of the article is to recommend ways of applying the proportional method of determining the objects of taxation in the conditions of separate tax accounting. The data of the first

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14

김두형. "A Study on the Taxable Amount of Gaming Machine Service for the Purpose of VAT." Seoul Tax Law Review 14, no. 2 (2008): 68–113. http://dx.doi.org/10.16974/stlr.2008.14.2.002.

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15

Jóźwiak, Edyta. "Tax subsidies for entrepreneurs in case of property tax." Acta Scientiarum Polonorum Administratio Locorum 19, no. 3 (2020): 161–71. http://dx.doi.org/10.31648/aspal.5698.

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In Polish tax law, real estate is subject to taxation. Property tax rates depend not only on the type of property but also on the taxable person. Thus, as far as persons conducting business activity are concerned, real estate in their possession is taxed at a higher rate than that of natural persons. The amount of the tax payable annually may exceed the income of the trader concerned, since it does not depend on the taxable person's financial situation (as is the case with other taxes, e.g. personal income tax). Due to this fact, a catalog of tax reliefs and exemptions, i.e. the so-called tax

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16

Tardin, Neyla, and Lohami Rizzi Sevirino. "Corporate social responsibility as a determinant of tax aggressivity." Revista Pensamento Contemporâneo em Administração 15, no. 2 (2021): 24–35. http://dx.doi.org/10.12712/rpca.v15i2.50027.

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This research verified whether the practices of corporate social responsibility (CSR) and tax aggressiveness are complementary, substitute or unrelated. A total of 1,081 observations from Brazilian companies listed on B3 were analyzed between 2010 and 2017. The survey used the guidelines of the Global Reporting Initiative (GRI) to measure the degree of CSR. The results show a substitution relationship between companies with a high GRI degree and tax aggressiveness when measured by the differences between accounting profit and taxable profit (BTD), however, this relationship becomes complementa

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17

HARRISON, MARGARET. "The Reformed Australian Child Support Scheme." Journal of Family Issues 12, no. 4 (1991): 430–49. http://dx.doi.org/10.1177/019251391012004003.

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The Australian child support reforms were introduced in two stages between mid-1988 and late 1989. The first stage sought to increase the collection and payment of money due by reason of a court order, by establishing the Child Support Agency within the Taxation Office. This agency assumes responsibility for locating missing liable parents and, where possible, withdraws the amount owed from the salaries of liable parents. The second stage uses the collection and payment mechanisms established under Stage 1 and also assesses amounts due administratively by applying a formula that takes account

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18

Milewska, Anna. "SPATIAL DIVERSITY OF INCOMES FROM FOREST TAX IN RURAL COMMUNES IN POLAND." Annals of the Polish Association of Agricultural and Agribusiness Economists XIX, no. 6 (2018): 170–75. http://dx.doi.org/10.5604/01.3001.0010.7924.

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The article presents the results of research on the spatial diversity of incomes from forest tax. The analysis covered the amount of forest tax in the budgets of rural communes and their share in total revenues. Based on the conducted research it was found that the dynamics of changes related to this phenomenon is not significant. This applies to forest tax as income, as well as its amount determined by the occurrence in rural areas, land qualified in the register of lands and buildings as forests – Ls. After Poland’s accession to the EU structures, the number of hectares of land designated fo

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19

Shahgaldiyeva, Nigar Yadulla. "VALUE ADDED TAX IN THE EUROPEAN UNION." SCIENTIFIC WORK 62, no. 01 (2021): 186–89. http://dx.doi.org/10.36719/2663-4619/62/186-189.

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Value-added tax is an indirect tax based on the sale value of goods, production and non-manufactured goods as an object of taxation. According to the mechanism and procedures for the calculation and payment of value added tax, this tax is not directly imposed by a particular person, but applies to consumers in the process of return. In this case, the value added tax is neutral for securities. In addition, value added tax is universal and is characterized by the difference between purchases at each stage of production and turnover. In connection with the calculation of value added tax, the taxp

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20

Randolph, David W., Gerald L. Salamon, and Jim A. Seida. "Quantifying the Costs of Intertemporal Taxable Income Shifting: Theory and Evidence from the Property-Casualty Insurance Industry." Accounting Review 80, no. 1 (2005): 315–48. http://dx.doi.org/10.2308/accr.2005.80.1.315.

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This paper presents a model of optimal tax-motivated intertemporal income shifting given a quadratic cost function that relates the costs associated with shifting income to the amount of income shifted. By formally modeling the income-shifting decision, we: (1) show how parameter estimates of the income-shifting cost function can be extracted from a linear regression where a proxy for income shifted is the dependent variable, (2) provide insight into prior tax-motivated income-shifting research, and (3) clarify the interpretation of independent variables that capture the interaction between ta

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21

Slemrod, Joel. "THE CONSEQUENCES OF TAXATION." Social Philosophy and Policy 23, no. 2 (2006): 73–87. http://dx.doi.org/10.1017/s0265052506060171.

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The consequences of taxation matter for the optimal design of the tax system. Those consequences depend on behavioral responses to taxation, as summarized by the elasticity of taxable income. Although this elasticity depends on characteristics of preferences, such as the elasticity of substitution between goods and leisure, it also depends on the avoidance technology, and on the response of government to avoidance behavior. It depends on the size of states, and the amount of tax coordination and harmonization. To some degree the elasticity of response can be affected by government policies, an

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22

Boylan, Scott J., and Geoffrey B. Sprinkle. "Experimental Evidence on the Relation between Tax Rates and Compliance: The Effect of Earned vs. Endowed Income." Journal of the American Taxation Association 23, no. 1 (2001): 75–90. http://dx.doi.org/10.2308/jata.2001.23.1.75.

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In this paper, we report the results of an experiment designed to determine whether the manner in which income is obtained (earned vs. endowed) affects the relation between tax rates and taxpayer compliance. Our experiment consisted of an income phase and a tax-reporting phase. In the income phase, participants were either endowed with $20 or were required to earn $20 by performing a one-hour multiplication exercise. In the tax-reporting phase, participants decided how much of their $20 in income to report on their tax returns. Consistent with prior experimental evidence, we find that when inc

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23

Ostojski, Przemysław. "Gloss to the judgement of the Supreme Administrative Court composed of seven judges dated 28 October 2019, file reference I FSK 164/17 (infrastructure lease by the commune for the symbolic rent)." Nieruchomości@ : kwartalnik Ministerstwa Sprawiedliwości IV, no. IV (2020): 97–106. http://dx.doi.org/10.5604/01.3001.0014.4821.

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The Commune applied to the tax authority for issuance of an individual interpretation concerning value added tax within the scope of the right to deduct, by way of adjustment, the tax charged in connection with the implemented investment – Construction of the mobile seasonal playing field [...]. The application states that the Commune is an active and registered taxable person for the purpose of value added tax. The subject infrastructure was ransferred for uncharged use in 2012. The investment has not been applied for taxable services due to its character. Currently, the Commune considers let

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24

Avram, Silvia. "Who benefits from the ‘hidden welfare state’? The distributional effects of personal income tax expenditure in six countries." Journal of European Social Policy 28, no. 3 (2017): 271–93. http://dx.doi.org/10.1177/0958928717735061.

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We use a tax-benefit microsimulation model to investigate the size and distributional effects of tax allowances and tax credits in six European countries. Results indicate that tax allowances and tax credits benefit large sections of the population, not just individuals with high incomes and that together they amount to substantial amounts of foregone revenue. However, with some (important) exceptions, their effect on inequality is small. Tax allowances are generally regressive while tax credits tend to be proportional or mildly progressive. Yet, the redistributive effect of tax allowances and

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25

Nurhandono, Furqon, and Amrie Firmansyah. "PENGARUH LINDUNG NILAI, FINANCIAL LEVERAGE, DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK." Media Riset Akuntansi, Auditing & Informasi 17, no. 1 (2017): 31. http://dx.doi.org/10.25105/mraai.v17i1.2039.

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<em>This research is aimed to provide empirical evidence about relationship between hedging, financial leverage, and earnings management on tax aggressiveness.</em> <em>Frank and Rego (2009) defines tax aggressiveness as the act of manipulation to reduce the amount of taxable income through tax planning efforts either it can or can not be categorized as an act of tax evasion. Using purposive sampling this research selected 24 firms that are listed in Indonesian Stock Exchange from 2011-2015 as samples. The result of multiple regression of panel data shows that there is positi

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Djatmiko, Harry. "Re-formulation zakat system as tax reduction in Indonesia." Indonesian Journal of Islam and Muslim Societies 9, no. 1 (2019): 135. http://dx.doi.org/10.18326/ijims.v9i1.135-162.

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Zakat is one of the Islamic financial instruments which is obligatory for every Muslim whose earnings reach the prescribed amount (nishab). On the other hand taxes must still be paid as an obligation of every citizen. Under the law, it is stated that zakat can be a deduction from taxable income. The aim of this research is to offer a more advanced concept, namely zakat can be a deduction from income tax. The technique used in this research is content analysis on the literatures discussing about zakat and tax in Islam. The results of this study suggest that zakat as a deduction from income tax

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Wuarmanuk, Benyamin Melatnebar. "Questioning the E-Invoicing System, Tax E-Billing & E-Filling Systems against Amount of VAT Receipt [Menyoal Sistem E-Faktur, Kanal E-Billing Pajak & E-Filling Terhadap Jumlah Penerimaan PPN]." Proceeding of Community Development 2 (February 21, 2019): 317. http://dx.doi.org/10.30874/comdev.2018.340.

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This research was conducted to test whether there was an effect on the independent variables consisting of; (Registered corporate taxpayer, e-Invoice, e-Billing, and e-Filling) on the dependent variable, namely Value Added Tax receipts, both partially and simultaneously testing. The data obtained by the authors for the study; came from the Tangerang West Pratama Tax Office, which consisted of the number of Registered corporate taxpayer, the number of e-Invoices, the number of e-Billing deposited by PKP, and the number of e-Filling reported by PKP Value Added Tax receipts. The author uses a cau

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Yörük, Bariş K. "Do Charitable Subsidies Crowd Out Political Giving? The Missing Link between Charitable and Political Contributions." B.E. Journal of Economic Analysis & Policy 15, no. 1 (2015): 407–35. http://dx.doi.org/10.1515/bejeap-2012-0026.

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Abstract In the United States, charitable contributions can be deducted from taxable income making the price of giving inversely related to the marginal tax rate. However, several other types of contributions such as donations to political organizations are not tax deductible. This paper investigates the spillover effects of charitable subsidies on political giving using five cross-sectional surveys of charitable and political giving in the United States conducted from 1990 to 2001. The results show that charitable and political giving are complements. Compared with non-donors, charitable dono

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Ubushaev, Evgeny N., Olga N. Abeeva, Vyacheslav N. Avliev та Narma A. Kamandzhaev. "К вопросу о раскладке окладных сборов у калмыков в XIX в. (на примере южной части Малодербетовского улуса в 1882 г.)". Oriental Studies 14, № 1 (2021): 33–42. http://dx.doi.org/10.22162/2619-0990-2021-53-1-33-42.

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Introduction. The article analyzes tax apportionment for Kalmyk population in the 19th century through examining aimak-level (Kalm. ‘locality, settlement’) data. Goals. The study mainly aims at identification of categories of taxes adopted at the aimak level, determination of the tax apportionment mechanism, analysis of average amounts of taxes across different aimaks. Materials. The analyzed documents include reports of 1882 on taxes from southern aimaks of Baga Dorbet (Russ. Maloderbetovsky) Ulus housed by the National Archive of the Kalmykia (Coll. И-15). Results. Apportionment, i.e. a fina

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Famulska, Teresa, and Beata Rogowska-Rajda. "Principle of Vat Neutrality and the Reverse Charge Mechanism." e-Finanse 14, no. 3 (2018): 87–97. http://dx.doi.org/10.2478/fiqf-2018-0022.

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AbstractThe principle of VAT neutrality is among the fundamental characteristics of this tax. It is implemented through reduction of VAT output by the amount of VAT input. The right of deduction constitutes an integral part of the VAT mechanism and is intended to free the entrepreneur entirely from the burden of VAT paid for the goods and services purchased within the framework of business activity. However, in certain situations it is possible to shift the obligation to pay VAT to the customer being a taxable person by introducing a reverse charge mechanism. The purpose of the article is to i

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Segal, Mark A. "The Unitary Tax Reconsidered." Journal of Applied Business Research (JABR) 10, no. 3 (2011): 1. http://dx.doi.org/10.19030/jabr.v10i3.5917.

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<span>How to determine the amount of income of essentially integrated multi-jurisdictional business entities that should be taxable by a particular state constitutes one of the most persistent issues in the state tax area. The need to resolve this issue is critical in light of states fiscal needs and the growing interdependence of the global economy. Unitary taxation constitutes a frequently employed approach to the issue. Unitary taxation, particularly its common variant of worldwide formula apportionment, has generated considerable controversy with regard to the appropriateness of its

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32

Anderson, John E. "Paying the State Use Tax." Public Finance Review 45, no. 2 (2016): 260–82. http://dx.doi.org/10.1177/1091142115614390.

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To improve use tax compliance, twenty-seven states have added a line to their income tax returns where taxpayers can report taxable sales. This article reports results of a behavioral study of a postcard “nudge” sent to income tax filers in one of those states, Nebraska, to encourage self-reporting of liability. The research question is whether the informational nudge was sufficient to alter self-reporting behavior. Data indicate that the nudge more than doubled the likelihood of use tax reporting and nearly doubled the amount of revenue collected, but the rate of use tax reporting remains ext

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Setianingrum, Any, Suhirman Madjid, and Masagus Asaari. "ZAKAT AS TAX CREDIT FOR HARMONIZE FISCAL SETTING IN INDONESIA." Jurnal Ekonomi Pembangunan 16, no. 1 (2018): 57. http://dx.doi.org/10.22219/jep.v16i1.8200.

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This study examines the harmonization of zakah and tax synergy through the payment of zakah as tax credit in Indonesia. The research method used is case study, with data taking through document studies, literature study and indepth interviews on zakah and tax practitioners in Bekasi and Jakarta. Zakah as a tax credit is a policy that can directly reduce the amount of tax payable. The result of integration of analysis found that the tax credit from zakah can increase the acceptance in zalcat sector and tax, compared if zakah only as cost or as deductible of taxable income. Zakah as a means of t

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Anderson, Theresa. "A Revenue-Based Approach to Saving Social Security." Policy Perspectives 22 (May 4, 2015): 7. http://dx.doi.org/10.4079/pp.v22i0.15107.

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Social Security is a politically popular, broad-based social program that pays benefits to workers and/or their dependents upon disability, retirement, or death. Currently, Social Security expenditures exceed revenues. Without intervention, Social Security will have to reduce benefits to 77 percent of the scheduled amount in 2033 and by more in later years. This paper proposes a two-pronged revenue-based approach that would rebalance the Social Security trust fund for at least the next 75 years while improving program equity. The first proposed change is to remove the cap on taxable earnings.

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Rotkiewicz, Agnieszka. "INSTYTUCJA WYMIARU UZUPEŁNIAJĄCEGO W ORDYNACJI PODATKOWEJ." Civitas et Lex 12, no. 4 (2016): 33–44. http://dx.doi.org/10.31648/cetl.2340.

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This article analyses and presents the complementary assessment in a tax proceeding regulatedin the art. 230 the Act of 29 August 1997. The established solution raised great interest in literatureand judicial decisions of the administrative courts. The legislator decided that the administrativereviewauthority was obliged to remand the case to the first-instance tax authority in orderto amend the issued administrative decision if the tax liability or a taxable base was determinedor specified in an amount lower than that proceeding from provisions on tax law. The first-instancetax authority issu

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DE LA FERIA, RITA, and MICHAEL WALPOLE. "OPTIONS FOR TAXING FINANCIAL SUPPLIES IN VALUE ADDED TAX: EU VAT AND AUSTRALIAN GST MODELS COMPARED." International and Comparative Law Quarterly 58, no. 4 (2009): 897–932. http://dx.doi.org/10.1017/s0020589309001560.

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AbstractThe taxation of financial services is one of the most vexing aspects of a Value Added Tax (VAT). Conceptually, VAT should apply to any fee for service but where financial services are concerned there is a difficulty in identifying the taxable amount, ie the value added by financial institutions. As a result, most jurisdictions, including the EU, simply exempt financial services from VAT. Treating financial services as exempt, however, gives rise to significant legal and economic distortions. Consequently, a few countries have in recent years attempted an alternative VAT approach to fin

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Anggraeni, Erike, Muslim Marpaung, Ersi Sisdianto, Bayu Tri Cahya, and Muhammad Kurniawan. "The Influence’s Analysis of Deferred Tax Expense, Current Tax and Discretionary Accrual towards Earnings Management (Survey in Manufactured Company Registered at Indonesia Stock Exchange in the Period of 2014 – 2018." Webology 17, no. 2 (2020): 568–86. http://dx.doi.org/10.14704/web/v17i2/web17052.

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The study aims to provide an overview of the influence of deferred tax expense, current tax and discretionary accruals to earnings management towards Earnings Management where it was caused by the temporary differences between accounting income and taxable profit. In this PSAK, there is a statement paragraph that can provide freedom of management in determining an earning in deferred tax of the difference between accounting standard and tax regulations in the amount of deferred tax payable related to accounting income in a current perioed or a current fiscal year. The amount of current tax is

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Simamora, Patar, and Muhamad Ressa Mahardika Ryadi. "PENGARUH STRUKTUR MODAL TERHADAP PPh BADAN TERUTANG PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI SEMEN YANG TERDAFTAR DI BEI PERIODE 2010-2013." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 1, no. 2 (2015): 21–31. http://dx.doi.org/10.34204/jiafe.v1i2.513.

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The One of the company's goal is to maximize the welfare of shareholders or investors by maximizing the company's value by obtaining the maximum profit the other hand, paying taxes is one of the company's liabilities that cant be avoided. However, the company can undertake tax management so that the amount of tax to be paid to be low. One tax management relating to the use of debt is the interest expenses on debt including the cost of business that can be a deduction from income, causing the company's taxable income is reduced, which in turn will reduce the amount of tax to be paid by the comp

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Hendarto, Edgar. "PENGENAAN PAJAK PENGHASILAN BAGI AHLI WARIS ATAS TAMBAHAN PENGHASILAN YANG DIPEROLEH DARI WARISAN." Jurnal Magister Hukum ARGUMENTUM 6, no. 1 (2019): 1062–81. http://dx.doi.org/10.24123/argu.v6i1.1858.

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This research discusses the basis for imposing income tax for heirs on income accrued from inheritance, as well as conformity with the objectives of the law as certainty, justice, and benefit of the law. This study is a normative study with a statutory approach and a conceptual approach, using qualitative analysis. The results of the study state that inheritance that has not been divided is subject to tax, and inheritance that has been divided is not a tax object, heirs who receive additional income from inheritance are exempted from the income tax from the transfer of rights to land and / or

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Bettinger, Pete, H. L. Haney, and W. C. Siegel. "The Impact of Federal and State Income Taxes on Timber Income in the West Following the 1986 Tax Reform Act." Western Journal of Applied Forestry 6, no. 1 (1991): 15–20. http://dx.doi.org/10.1093/wjaf/6.1.15.

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Abstract Nineteen eighty-eight federal and state income tax liabilities for a hypothetical nonindustrial private forest landowner case were calculated for 13 western states. The state portion of the total income tax liability for the passive case (without timber sale revenue) ranged from 15% in Arizona, California, and Colorado to 25% in Hawaii for the medium income level. It ranged from 12% in Arizona and Colorado to 20% in Hawaii for the high income level. The state portion for the active case (with timber sale revenue) ranged from 12% in Arizona and Colorado to 21% in Hawaii, and from 10% i

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,, Mardiana, and Fibby Rismawati. "ANALISIS PERHITUNGAN PAJAK PENGHASILAN KARYAWAN PADA PT.KDC SAMARINDA." Research Journal of Accounting and Business Management 3, no. 1 (2019): 13. http://dx.doi.org/10.31293/rjabm.v3i1.4217.

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The purpose of this study is to determine the calculation of income tax (PPh) Article 21 for employees of PT.KDC Samarinda is in accordance with Law Number 36 of 2008 and Minister of Finance Regulation Number 101 / PMK.010 / 2016. Tax is a compulsory contribution to the State owed by an individual or entity that is a force based on the Law, by not getting compensation directly and used for the State's needs for the greatest prosperity of the people. Income is any additional economic capability that is received or obtained by taxpayers, both from Indonesia and from outside Indonesia, which can

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Ashriana, Ahfi Nova. "Analisa Perhitungan PPh 21 dengan Menggunakan Metode Gross Up di CV. MUSTIKA Mojokerto." JEBDEER: Journal of Entrepreneurship, Business Development and Economic Educations Research 1, no. 1 (2017): 45–56. http://dx.doi.org/10.32616/jbr.v1i1.54.

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The Gross Up method is a way of calculating income tax by batching net income after tax to get DPP, then after DPP is obtained newly multiplied by tax rate. This method can be used for alternative calculation of Income Tax Article 21 in relation to income tax saving efforts. The purpose of this study is to find out how the treatment of income tax article 21 on the salary of company employees and to know sebesapa big differences in the amount of corporate tax between Gross Up method with non Gross Up. This type of research is a case study that is a detailed study of a certain obek over a

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Van Dyk, Herman, and Danie Calitz. "An Analysis Of The Risks Associated With Estate Duty In Retaining Control Over Trust Assets." Journal of Applied Business Research (JABR) 32, no. 5 (2016): 1375. http://dx.doi.org/10.19030/jabr.v32i5.9766.

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The use of trusts to minimise estate duty and other taxes has recently come under scrutiny from government. The DTC has proposed amendments to income tax legislation to serve as a deterrent against using trusts to avoid estate duty. Such amendments will, however, only discourage the use of trusts if the trust assets generate a significant amount of income and the donor of the assets or the beneficiaries of the trust have little or no other taxable income.The objective of this paper is to identify the estate duty risks associated with retaining control over trust assets. It was concluded that t

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Hossain, Tanjela, and Md Asad Noor. "Training for Cost-Effectiveness vs. Training as Tax Evasion Tool – A Study on Selected Private Companies in Bangladesh." Global Disclosure of Economics and Business 7, no. 1 (2018): 7–20. http://dx.doi.org/10.18034/gdeb.v7i1.103.

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Bangladeshi organizations consider employee training as an indispensable strategic tool for enhancing employee’s performance. Although training seems to be an expense, it is regarded as an investment. Every company is increasing the amount of the budget on training programs showing the reason that training brings the competitive edge. The study is focused on analyzing the tendency of increasing the training budget to know whether it is an investment or an evasion medium of tax in Bangladesh. A survey has been administered to find the degree of effectiveness of training programs, the utilizatio

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Chazova, I. Yu, and I. A. Mukhina. "ROLE OF PUBLIC AUTHORITIES IN THE DEVELOPMENT OF ENTREPRENEURIAL ACTIVITY." Bulletin of Udmurt University. Series Economics and Law 30, no. 2 (2020): 222–29. http://dx.doi.org/10.35634/2412-9593-2020-30-2-222-229.

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Doing business requires certain rules that are formed and regulated by public authorities. The main results of the development of local self-government in the Volga Federal district from the point of view of entrepreneurial activity of public authorities are analyzed. The indicators of local self-government in the Udmurt Republic that characterize the economic activity of municipalities are considered. It is revealed that representatives of local self-government bodies are not able to solve not only financial issues, but also issues of local economy. At the same time, for the period from 2010

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Warih Anjarwi, Astri, and Linda Kharisma. "PENGARUH JUMLAH PERCEPATAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara)." Profit 15, no. 01 (2021): 120–29. http://dx.doi.org/10.21776/ub.profit.2021.015.01.13.

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The Accelerated of Value Added Tax Restitution is Indonesian government’s policy to a preliminary refund of value added tax overpayment. The simplification or the acceleration of the provision of restitution is done without strict examination and long process, but by simple research. Accelerated restitution policy is given to the Taxpayer who fulfills certain requirements (certain amount of restitution as mentioned above), certain criteria (Taxpayers who comply) and they are low risk Taxable Entrepreneurs that determined by the Minister of Finance. The Acceleration of Value Added Tax restituti

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Prasetyo, Kristian Agung, and Muhammad Djufri. "PENGGUNAAN BENFORD'S LAW UNTUK MENENTUKAN PRIORITAS AUDIT PAJAK PERTAMBAHAN NILAI." Scientax 1, no. 2 (2020): 167–83. http://dx.doi.org/10.52869/st.v1i2.40.

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Value Added Tax has contributed significantly in Indonesia’s tax revenue and continually to progress in the term of its role in increasing the tax revenue. Unfortunately, the phenomenon of VAT fraud, intended to minimize VAT payment, would give consequences in violating the tax revenue. In order to minimize this phenomenon, DGT has been maximizing the use of technology in VAT administration. Since the 1st of July 2016, the use of e-Faktur has been enforced to all registered Taxable Entrepreneurs. The enforcement of the e-Faktur has been effectively reducing the number of counterfeit tax invoic

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BAHTIZINA Nafisa V., BAHTIZINA Nafisa V. BAHTIZINA Nafisa V., and B. R. Khabriev. "IMPROVEMENT OF THE MECHANISM OF SELECTION OF SUBSOIL PLOTS TO TRANSFER TO TAX ON ADDITIONAL INCOME FROM THE EXTRACTION OF HYDROCARBONS." Federalism, no. 2 (July 22, 2019): 106–15. http://dx.doi.org/10.21686/2073-1051-2019-2-106-115.

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Since 2019, in pilot mode (a list of pilot projects — 35 subsoil plots, the volume of production of which is about 4% of Russia’s annual oil production), a federal tax on additional income from the extraction of hydrocarbon raw materials (TAI) has come into effect. TAI refers to tax mechanisms based on economic results, in contrast to the current mineral extraction tax, where taxable items are gross indicators of the amount or cost of hydrocarbons produced. The transition from tax mechanisms based on gross figures to taxation based on economic results has been the global trend of the last fift

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Fuadah, Sofia, and Arif Afendi. "IMPLEMENTASI ZAKAT PENGHASILAN SEBAGAI PENGURANG PENGHASILAN KENA PAJAK PERORANGAN (STUDI KASUS MUZAKKI DI BAZNAS KABUPATEN SEMARANG)." At-Taqaddum 11, no. 2 (2020): 142. http://dx.doi.org/10.21580/at.v11i2.4445.

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<p><em>Tax is a obligatory payment to the country by a person or company and one of the highest source of income for a country. Amid the increasing role of taxes in this country revenue, raising awareness of Muslims on the role of zakat. This requires the proper management of Zakat and Tax. The government strives to minimize the double obligation by making regulations that can be a solution, namely Law Number 36 of 2008 concerning Income Tax and Law No. 23 of 2011 concerning Management of Zakat.</em><em> </em><em>The purpose of this study was to find out the

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Khamisan, Mayang Sekar Pembayun, Silvy Christina, and Silvy Christina. "Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance." 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, no. 1 (2020): 54. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(54).

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One of the biggest state's income is tax. In Indonesia, almost all activities carried out by the public are taxable, for example; grocery for daily activities, electronic equipment purchased, and employee income tax. Taxes have a very important role on state revenue because of taxes were main sources in contributing funds used to finance government spending and national development, but for the tax company is a burden that reduces the company's net profit, so the company will try to reduce the tax burden. To control the amount of tax payments is through tax avoidance, known as tax avoidance wh

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