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Piotr Lis
Pág. 2 - 6
Dear Readers,I have the pleasure of presenting to you the first issue of our research journal entitled ?Research Papers in Economics and Finance? (REF), published by the Faculty of Economics at Poznan University of Economics and Business. Caring about th...
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Alifiya Sandyah Putri, Priyo Hari Adi
Pág. 1677 - 1689
The authority of local governments in regulating PBB-P2 is regulated in Law Number 28 of 2009 concerning regional taxes and regional levies. The government requires by 2014 that all districts and cities in Indonesia carry out their obligations to regulat...
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Moza Dela Fudika, Rosyidi Hamzah
Pág. 516 - 523
Changes in tax regulation policies as an implication of regional autonomy in Indonesia starting from Law Number 18 of 1997 concerning Regional Taxes and Regional Levies, then amended by Law Number 34 of 2000 concerning Amendments to Law Number 18 of 1997...
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Prily Kurnia Pontoh,Linda AO Tanor,Aprili Bacilius
Pág. 92 - 98
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 ...
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Muhammad Rifky Santoso,Erlina Erlina
Pág. 26 - 35
Indonesia?s Tax Amnesty potentially will increase state tax revenues in rupiah; however, it cannot increase tax compliance as measured by the tax ratio value. Tax audit as a law enforcement needs to be carried out on taxpayers with high risk in utilizing...
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Maria R.U.D. Tambunan,Haula Rosdiana,Edi Slamet Irianto
Pág. 187 - 192
This article examines the challenges on taxing digital economic performed by Indonesian government through online marketplaces engaged as the withholder of the merchants selling their products through their platform on gross basis. Online marketplace, se...
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Brinda Sooreea-Bheemul,Uzma Shataz Rasool,Rajeev Sooreea
Pág. 195 - 207
This paper examines whether economic freedom matters to inward Foreign Direct Investment in Sub-Saharan Africa. A key contribution of this study is that it uses disaggregated measures of economic freedom from the Heritage Foundation and the Fraser Instit...
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Neria Magombo-Bwanali
Pág. 50 - 63
The paper assesses the relationship between leader behaviours and subordinates? work performance in the context of tax administration. Data were collected in Malawi using two validated questionnaires administered online for subordinates and team leaders ...
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Sinan Abdullah Harjan,Min Teng,Sayyed Sadaqat Hussain Shah,Jamal Hadash Mohammed
Pág. 212 - 216
The purpose of this study is to investigate whether politically connected firms play a significant role in cost of debt financing. To emphasize this evidence, we empirically analyzed the panel data of the period 2011-2013. We found that politically conne...
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Marko S Hermawan,Pamela Abigail,Yanthi Hutagaol Martowidodjo,Valentina Tohang
Pág. 424 - 434
This study was motivated by one of President Joko Widodo?s projects, which is to build better infrastructure in Indonesia. Tax amnesty is used as a way of receiving undeclared assets expecting that Indonesia revenues will increase. This study focuses on ...
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