PAJAK PENGHASILAN TERHADAP TENAGA KERJA ASING SEBAGAI SUBYEK HUKUM PAJAK by Hendy Ramadhan

“…The foreign workers residing in Indonesia may be subject to tax laws in Indonesia. For the implementatio of legal order in the field of taxation, there is a need to apply the law of income tax on foreign workers who work in Indonesia. …”
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A survey of perception towards tax evasion as a crime by Abdul Jabbar, Hijattulah, Abdul Manaf, Nor Aziah

“…This paper analyzes the perception of Malaysian citizens on the severity of tax evasion relative to other crimes and violations.Perception of tax evasion may somewhat explain the degree of non-compliance with the tax laws. Using data from a mail questionnaire survey, the results of mean and comparative analysis results show that tax evasion items were ranked as the five least serious crimes of 32 listed crimes.Tax evasions is categorised after drugs related offence, violent crimes and commercial crimes.The results also indicate significant differences on perception of tax evasion among ethnic groups, academic qualifications and employment sectors.Our results should be useful to policy makers in Malaysia and elsewhere, as we find an alarming signal that tax evasion is relatively ranked as the least serious offence which could lead to an environment where taxpayers may not be afraid of cheating on their tax returns.…”
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ENGINEERING ECONOMY / by Blank, Leland T., author 315718, Tarquin, Anthony, author 457108

“…Information on cost estimation, depreciation, and taxes has been updated to conform to new tax laws and a majority of the end-of-chapter problems are revised or new to this edition. …”

THE IMPACT OF REGULATIONS ON EXECUTIVE COMPENSATION IN THE US FINANCIAL INSTITUTIONS by Agnieszka Słomka-Gołębiowska

“…In particular, the impact of regulations, including tax laws, accounting principles and disclosure requirements of public companies on the practice of rewarding executives of the US banks is examined. …”
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Investigating the Role of Tax Consultant in Urgencies of Voluntary Disclosure Program 2022 by Luh Komang Merawati, I Dewa Made Endiana, Luh Kalpika Jyunda A. Suardyana

“…The government has made numerous attempts to raise tax revenues in response to the Covid 19 outbreak, either by enhancing or perfecting tax laws. The Voluntary Disclosure Program (PPS) is one of the government's policies. …”
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The effects of tax audit and investigation activities on individual tax compliance : evidence from Malaysia / Razilina A. Razak, Zaleha Abdul Shukor and Norsiah Ahmad. by A. Razak, Razilina, Abdul Shukor, Zaleha, Ahmad, Norsiah

“…In addition, feelings of resentment either towards tax authority or tax laws tended to have a mediating effect between the perception of reintegrative enforcement experience and the tendency for tax compliance. …”
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Tax administration problems and prospect: A case of Gombe State by Gurama, Zakariya’u, Mansor, Muzainah

“…Tax administration is a body responsible for implementing and governing the tax laws and other tax related matter.They are held responsible for assessing, collecting and administering tax processes.The main objective of this paper is to examine the problems and prospect of Gombe state board of internal revenue services.The method of data collection is based on secondary sources and field survey by the researcher.Furthermore, the study analyses and suggests recommendations for the problems highlighted.The problems identified include poor staffing, lack of facilities, poor record keeping and poor conducive environment.The findings shows that insufficient public awareness, lack of training, poor working condition, poor remuneration and lack of motivational incentives are among the issues lead to low tax generation. …”
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Geopolitics and its implications for tax administration by Al-Ttaffi, Lutfi Hassen Ali, Abdul Jabbar, Hijattulah

“…Geopolitical differences are often evident, where continuous political conflicts and instability exist, both within and among nations.Middle East is a fertile region for the existence of such conflicts, and thus the geopolitical differences exist, in some countries.However, the geopolitical differences issue is not confined to the matter itself, but the environment and mistreatment by the regimes create additional issues and challenges.According to the social influence theory, the behaviour of people is intentionally or unintentionally influenced by their surrounding environment.Therefore, the different geopolitics of people results in different attitude, and likely leads to the different behaviours among individuals.The geopolitical circumstances pose issues and challenges to government in administrating law and policy, including in the area of taxation.The government, particularly the tax administrators, need to understand the geopolitical differences in administering the tax laws and accordingly come up with a strategy that will ensure efficient collection of tax.This paper provided a brief concept of geopolitical differences and accordingly discussed key issues and challenges that are faced by the tax authority.…”
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NEXUS BETWEEN TAXATION AND FOREIGN DIRECT INVESTMENT IN NIGERIA by Daniel Ayegbeni Ulokoaga, Esther Ikavbo Evbayiro-Osagie

“…From the findings, it is recommended that policy makers in the area of corporate tax laws should enact laws that offer incentives to attract FDIs. …”
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Companies Experiences in Applying IFRS in Iran by Ali Rahmani, Azam Valizadeh Larijani, Elham Rabihavi

“…For banks, the biggest challenge was the cost of training at the level of companies and users of financial information, for insurers it was the difference between tax laws and international financial reporting standards, and for other companies, the lack of accountants and auditors that have the technical skills of implementing international financial reporting standards.…”
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The Effect of Information Sharing on Tax-to-GDP Ratio by Zahra Ziya’i, parisa mohajeri, Ali Nasiri Aghdam

“…This issue gives rise to the so-called asymmetric information problem, seriously preventing tax laws from being justly and efficiently enforced. …”
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Tax-legal and economic-management determinants of the liability of the health resort fee collector by Tomasz Wołowiec, Iwona Florek, Mariusz Paździor, Piotr Czarnecki, Natalia Rak, Joanna Magdalena Sitek

“…Objectives The role of the tax collector is to facilitate the fulfilment of tax obligations by taxpayers. The applicable tax laws provide for the possibility to use it for the collection of taxes constituting the income of local government units, while the decision-making on the ordering of tax collection by means of collection, the determination of collectors and the amount of remuneration for collection is entrusted to municipal councils by means of acts of local law (resolutions). …”
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Detecting tax evasion: a co-evolutionary approach by Rosen, Jacob, Warner, Geoff, Wijesinghe, Sanith, Hemberg, Erik, O'Reilly, Una-May

“…Unfortunately when tax administrators change the tax laws or auditing procedures to eliminate known fraudulent schemes another potentially more profitable scheme takes it place. …”
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How Sales Taxes Affect Customer and Firm Behavior: The Role of Search on the Internet by Anderson, Eric T., Fong, Nathan Minsheng, Simester, Duncan, Tucker, Catherine Elizabeth

“…They conclude that current U.S. sales taxes laws have significant effects on both customer and firm behavior.…”
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Corruption and tax noncompliance variables: An empirical investigation from Yemen by Obaid, Mohammed Mahdi, Mat Udin, Noraza

“…The implication of the study is that the government and the tax authority should update and institute new tax laws and policies that could minimize corruption among their officials and create more awareness among the taxpayers on the importance of paying tax to the government, so as to increase their compliance behaviour…”
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Analysis and restoration of a 1960s ear vacuum tube AM-FM reflex receiver by Golden, Adam J

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Conflict of interests in declaring state/regional loss of tax income in Indonesia by I Nyoman Wara, Dumaria Simanjuntak, Reny Yemimalina Sinaga

“…First, the calculation of losses on state/regional (of income) in the field of taxation does not comply with the mandate of the constitution, namely independent, accountable, and transparent because there are no applicable tax laws and regulations to regulate procedures and experts who calculate losses on state/regional (of income) areas in the field of taxation in Indonesia. …”
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Conflict of interests in declaring state/regional loss of tax income in Indonesia by I Nyoman Wara, Dumaria Simanjuntak, Reny Yemimalina Sinaga

“…First, the calculation of losses on state/regional (of income) in the field of taxation does not comply with the mandate of the constitution, namely independent, accountable, and transparent because there are no applicable tax laws and regulations to regulate procedures and experts who calculate losses on state/regional (of income) areas in the field of taxation in Indonesia. …”
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Optimizing the Process of Countering the Corruption of Tax Regulations under the Conditions of the Coronavirus Infection Pandemic by V. V. Firsov

“…The present article is devoted to the analysis of corruption in the optimization of the tax laws and regulations. An attempt is made to analyze the limits of the admissibility of anti-corruption regulation of tax legal relations by subordinate legal acts. …”
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Critical Factors Influencing the Bid / No-Bid Decision in the Palestinian Construction Industry by I. Mahamid

“…On the other hand, the least affecting factors are the type of the project, client’s requirements, taxes, laws and government regulations, and weather conditions. …”
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