To lessen distortions, we recommend a broad economic nexus standard, combined reporting, and an entity level tax on limited liability companies.
Taxation or tax review is a measure of all company transactions to calculate the amount of tax payable and predict potential taxes that may arise under applicable tax laws and regulations.
Comparing the results of tax reporting by the company with the calculation of Corporate Income Tax and Value Added Tax at PT.
Although the European Parliament has begun negotiations on robot taxation, South Korea announced that it is working on the robot tax law.
Concludes that legitimacy is a crucial normative influence in shaping how fair tax systems are perceived to be and how likely people are to comply with their tax obligations.
The net tax gain from use of corporate debt is proportional to nominal interest rates, so that behavioral responses should be larger when interest rates are higher.
It is widely agreed that, whilst the commercial accounts are a starting point for calculating taxable profits, there is a continuing role for tax legislation in providing for modifications in some cases to meet specific tax objectives.
The main purpose of this robot tax is to reduce the impact of labor loss and slow the progress of automation.
These developments might be seen by some as an opportunity to use global accounting standards as a step towards harmonising the tax base, especially within the European Union.
The purpose of this study is to determine the effect of the implementation of tax review of corporate income tax and value added tax.
It is argued here, however, that the objectives of accounting standards are moving away from those of the tax system, making complete alignment between taxable and accounting profits inappropriate and identification of tax principles all the more important.
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This paper discusses the legal basis for the imposition of foreign workers income tax in Indonesia as well as the form of liability for violations of income tax regulation on foreign workers in Indonesia.
We find little economic justification for the state CIT, but recognize that it is not likely to be replaced in the foreseeable future.
Akure, were also investigated with results presented in order to establish the peculiar problems militating against their profitability and level of profitability.
The radical changes currently taking place in the content and objectives of accounting standards, spurred on by the move towards International Accounting Standards, could be seen as an impetus for reviewing the tax position.
This paper reviews the state of industrial development in the state, comparing it with other states in the country.
The study is claimed that the robot tax implementation will be useful to automation process in Turkey and it will be contribute to the Unemployment Insurance Fund.
Based on this paper, foreign worker is one of the subject of income tax in Indonesia and can be subject to domestic tax or foreign tax subject depending on how long they have worked in Indonesia.
KBIC tax year 2015 from the researcher in accordance with the applicable tax provisions in Indonesia.
Although the traditional role for the schedule has been to assist the audit process, the reconciliation of book to tax accounting numbers also provides information that is useful to tax analysts.
ISP, therefore Article 2 paragraph (5) of the Income Tax Law should ideally be amended and supplemented.
These problems were found to be availability of credit facility, infrastructures and bad or poor management.
Fulfillment of taxation obligations in addition to using fiscal juridical approach, the approach from the administrative point also needs to be considered.
Tax review conducted on Value Added Tax, the taxpayer has reported the fiscal reconciliation report correctly and there is no mistake.
Based on the results of the research, the tax review of the Corporate Income Tax has found differences in the fiscal reconciliation report on the Office of Travel and Phone Charge accounts.
It is argued that despite inherent complexity issues, this regulatory approach has nevertheless contributed to the fostering of trust and a perception of fairness in the Australian tax system.
