Tax Amnesty

Analisis Pengaruh Faktor Yang Melekat Pada Tax Payer (Wajib Pajak) Terhadap Keberhasilan Penerimaan Pajak Bumi Dan Bangunan

... the obligat01y tax on laws and regulations from Land and Building Tax and unite on the implementation of mandatory tax penalty fines Land and Building Tax sign(ficant effect on the success of the reception of Land and Building Tax. Awarnes of taxation, attitudes assessable development priorities of the government, edua1tion mandatory taxes, mandatory ... the government, edua1tion mandatory taxes, mandatory status of the house tax, income tax shall live long in the location object tax and income tax obligation to the heavy case load Land and Building Tax is not a significant effect on the success of the reception of Land and Building Tax. Simultaneously the independent variables affect the success of the reception ... keberhasilan perpajakan. Faktor-faktor yang mempengaruhi keberhasilan pajak adalah tax law, tax policy, tax administration dan tax payer. Di bandingkan dengan faktor-faktor yang lain, faktor tax payer atau wajib pajak (WP) bersifat uncontrolable (sistem kontrol tidak dapat dilakukan atau dilakukan dengan baik) bagi fiskus. Faktor tax payer adalah faktor-faktor yang melekat pada wajib
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ANALISIS SEBELUM DAN SESUDAH PENERAPAN TAX PLANNING TERHADAP LABA KENA PAJAK DAN PPH TERUTANG PADA PERUSAHAAN PT. IER (Studi Kasus Pada PT. IER)

... is to pay tax which appropriates to law tax. Economically, tax is a resource transfer from the private sector to the public sector. Tax is of enconsidered as cost by corporations. It should cause some effort tendency of taxpayers to pay the possible minimum amount tax. That effort is called tax planning, which is part of tax management in tax saving ... expense). This research shows that the application of tax planning have an effect toward taxable income and also could minimize PT. IER tax due cost. Keywords: Tax planning, Tax management, Income taxable, Tax due, Deductible expense, Nondeductible expense. ABSTRAK ANALISIS SEBELUM DAN SESUDAH PENERAPAN TAX PLANNING TERHADAP LABA KENA PAJAK DAN PPH TERUTANG ... usaha penghematan pajak dapat dilakukan melalui Tax Evasion dan Tax Avoidance. Tax Evasion adalah usaha penghindaran pajak dengan melanggar ketentuan-ketentuan perpajakan. Seperti memberikan data keuangan palsu atau menyembunyikan data. Tax Avoidance, secara eufimisme sering disebut sebagai tax planning. Tax Avoidance adalah upaya penghindaran pajak dengan
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DAMPAK KARAKTERISTIK EKSEKUTIF, PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI EMPIRIS TERHADAP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)

... Masalah 1. Apakah karekteristik eksekutif berdampak positif terhadap tax avoidance ? 2. Apakah profitabilitas berdampak negatif terhadap tax avoidance ? 3. Apakah struktur kepemilikan berdampak negatif terhadap tax avoidance ? 4. Apakah ukuran perusahaan berdampak negatif terhadap tax avoidance ? C. Tujuan Penelitian 1. Untuk menguji dan membuktikan ... terhadap tax avoidance. 2. Untuk menguji dan membuktikan hasil secara empiris tentang dampak profitabilitas terhadap tax avoidance. 3. Untuk menguji dan membuktikan hasil secara empiris tentang dampak struktur kepemilikan terhadap tax avoidance. 9 4. Untuk menguji dan membuktikan hasil secara empiris tentang dampak ukuran perusahaan terhadap tax avoidance. D. ... a significant influence on Tax avoidance (Y). For further research should add other variables that may affect tax avoidance. Keywords: Tax avoidance, Executive Characteristics, Profitability, Institutional Ownership, Company Size VIIi INTISARI Tax avoidance adalah suatu skema transaksi yang ditujukan untuk meminimalkan beban pajak dengan memanfaatkan
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PENGARUH KUALITAS PELAYANAN PERPAJAKAN , PENGETAHUAN PERPAJAKAN, KESADARAN MEMBAYAR PAJAK DAN PERSEPSI WAJIB PAJAK ATAS PENERAPAN SISTEM E-TAX SERVICES TERHADAP KEPATUHAN MEMBAYAR PAJAK

... questionnaires to taxpayers in KPP Salatiga. The result of this study indicates that the quality of tax services, tax knowledge, awareness and perception of the tax payers through the implementation of e -Tax services give a positive influence toward tax payment. Keywords: Service Quality, Tax Knowledge, Taxpayers Awareness, Perceptions e -Tax Services. x KATA ... SISTEM E -TAX SERVICES TERHADAP KEPATUHAN MEMBAYAR PAJAK (Studi Empiris Terhadap Wajib Pajak Orang Pribadi yang Terdaftar di KPP Salatiga) THE INFLUENCE OF TAX SERVICE QUALITY, TAX KNOWLEDGE, AWARENESS TO PAY TAXES AND PERCEPTION OF TAXPAYERS TOWARD THE IMPLEMENTATION OF E -TAX SYSTEM SERVICES TO PAY TAX COMPLIANCE (Empirical Study Of Individual Taxpayer ... SISTEM E -TAX SERVICES TERHADAP KEPATUHAN MEMBAYAR PAJAK (Studi Empiris Terhadap Wajib Pajak Orang Pribadi yang Terdaftar di KPP Salatiga) THE INFLUENCE OF TAX SERVICE QUALITY, TAX KNOWLEDGE, AWARENESS TO PAY TAXES AND PERCEPTION OF TAXPAYERS TOWARD THE IMPLEMENTATION OF E -TAX SYSTEM SERVICES TO PAY TAX COMPLIANCE (Empirical Study Of Individual Taxpayer
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Pengaruh Tax Avoidance, Kualitas Auditor, Pengungkapan Sukarela, Komite Audit terhadap Biaya Utang (Studi pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2011-2013)

... Variabel independen yang digunakan dalam penelitian ini adalah Tax Avoidance, Kualitas Auditor, Voluntary Disclosure, Komite Audit. a. Tax Avoidance Tax Avoidance merupakan penghindaran pajak yang masih berada di dalam bingkai perundang-undangan perpajakan. Pengukuran menggunakan GAAP Effective Tax Rate (ETR) ini mengacu pada pengukuran yang telah dilakukan ... Keputusan terhadap Hipotesis berdasarkan Uji 1. Pengujian TAXAV terhadap COD Perhatikan bahwa berdasarkan Tabel 4.8, diketahui nilai koefisien regresi dari TAXAV bernilai negatif, yakni -0,102. Diketahui nilai probabilitas atau Sig. dari variabel TAXAV adalah 0,034. Karena nilai probabilitas dari variabel TAXAV, yakni 0,034, lebih kecil dari tingkat signifikansi, ... perhitungan statistik deskriptif adalah TAXAV, BIGFOUR, VODISC, KOMAUD, dan COD. Berdasarkan analisis statistik deskriptif diperoleh gambaran sampel sebagai berikut. Universitas Sumatera Utara Tabel 4.1 Statistik Deskriptif dari TAXAV, BIGFOUR, VODISC, KOMAUD, dan COD Descriptive Statistics N Minimum Maximum Mean TAXAV 51 .0321 .7479 .283916 BIGFOUR 51 0 1 .35 VODISC 51 .1739 .3913
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PENGARUH BOOK TAX DIFFERENCES TERHADAP MANAJEMEN LABA.

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PENGA Pengaruh Return On Assets, Leverage, Corporate Governance, Ukuran Perusahaan, Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015).

... Pengujian ROA Terhadap Tax Avoidance ..................................... 61 2. Pengujian Leverage Terhadap Tax Avoidance ............................... 62 3. Pengujian Corporate Governance Terhadap Tax Avoidance ......... 63 4. Pengujian Ukuran Perusahaan Terhadap Tax Avoidance .............. 63 5. Pengujian Kompensasi Rugi Fiskal Terhadap Tax Avoidance ...... ... mengetahui pengaruh indikator dari laporan keuangan pada tax avoidance, ROA, leverage, corporate governance, ukuran perusahaan dan kompensasi rugi fiskal digunakan sebagai variabel bebas yang diduga memberikan pengaruh terhadap variabel terikat tax avoidance yang diproksikan dengan Cash Effective Tax Rate ( CETR). Penelitian ini menggunakan kriteria purposive ... research studied the impact of financial statement indicator to tax avoidance. ROA, Leverage, Corporate governance, Company Size, and Fiscal Lost Compensation were used as an independen variable which were assumed have an impact to tax avoidance (Dependen Variable) proxietd by Cash Effective Tax Rate (CETR). This research use purposive sampling criteria
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Pengaruh Karateristik Eksekutif, Komite Audit dan Komisaris Independen terhadap Tax Avoidance.

... terhadap tax avoidance, sedangkan variabel komite audit dan komisaris independen tidak berpengaruh signifikan terhadap tax avoidance. Hasil pengujian secara simultan menunjukkan bahwa karakter eksekutif, komite audit, komisaris independen berpengaruh terhadap tax avoidance. Kata-kata kunci : Karakter eksekutif, komite audit, komisaris independen, tax avoidance. vii Universitas ... on tax avoidance, while variable of audit committee and independent commissioner have no significant effect on tax avoidance. The results show that executives character, audit committee, and independent commissioner have significant effect on tax avoidance simultaneously. Key words: executives character, audit committee, independent commissioner, tax ... peneliti-peneliti terdahulu mengenai tax avoidance, diantaranya penelitian yang dilakukan oleh Swingly dan Sukartha (2015) mengenai pengaruh karakter eksekutif, komite audit, ukuran perusahaan, leverage, dan sales growth pada tax avoidance. Hasil penelitian tersebut menunjukkan bahwa karakter eksekutif dan ukuran perusahaan memiliki pengaruh terhadap tax avoidance, sedangkan
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Pelaksanaan Sistem Informasi Manajemen Dalam Meningkatkan Pendapatan Pajak Hotel Dan Restoran Pada Dinas Pendapatan Daerah Kota Bandung Management Information System Is Increase Hotel And Restaurant Tax In Dinas Pendapatan Daerah Bandung City.

... information has on time, and coordination with user machine with processing data have been good, that haven’t increase Hotel dan Restaurant tax. Keywords : Function Management Information System, increase Hotel and Restaurant tax. PENDAHULUAN Latar belakang dan Masalah Penelitian Bandung merupakan kota yang mempunyai kegiatan ekonomi yang berkembang. Kota ... INFORMASI MANAJEMEN DALAM MENINGKATKAN PENDAPATAN PAJAK HOTEL DAN RESTORAN PADA DINAS PENDAPATAN DAERAH KOTA BANDUNG MANAGEMENT INFORMATION SYSTEM IS INCREASE HOTEL AND RESTAURANT TAX IN DINAS PENDAPATAN DAERAH BANDUNG CITY Ria Arifianti (ria_arifianti@yahoo.co.id) ABSTRAK Penelitian ini didasarkan pada keinginan penulis untuk mengetahui terjadinya ketidakmerataan dalam
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CORPORATE GOVERNANCE, TAX DISCLOSURE DAN VOLUNTARY FINANCIAL DISCLOSURE (Studi Pada Perusahaan di Indonesia yang terdaftar di BEI 2009-2012).

... MARET SURAKARTA 2015 ABSTRAK CORPORATE GOVERNANCE, TAX DISCLOSURE DAN VOLUNTARY FINANCIAL DISCLOSURE Yonatan Ardilas F0310093 Penelitian ini bertujuan untuk mengetahui pengaruh dari corporate governance dan tax disclosure pada voluntary financial disclosure di Indonesia. Variabel Independen yang digunakan dalam penelitian ini adalah tax disclosure dan corporate governance ... ownership, foreign ownership dan tax disclosure berpengaruh terhadap voluntary financial disclosure, sedangkan public ownership tidak berpengaruh terhadap voluntary financial disclosure. Kata kunci : Agency theory, corporate governance, tax disclosure, voluntary financial disclosure ii ABSTRACT CORPORATE GOVERNANCE, TAX DISCLOSURE DAN VOLUNTARY FINANCIAL ... GOVERNANCE, TAX DISCLOSURE DAN VOLUNTARY FINANCIAL DISCLOSURE Yonatan Ardilas F0310093 This study examines the impact of corporate governance and tax disclosure on voluntary financial disclosure in Indonesia.This study uses tax disclosure and corporate governance as an independent variable. Corporate governance characterized by proportion of independent director,
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PENGARUH BLOCKHOLDER OWNERSHIP, UKURAN PERUSAHAAN, RISIKO BISNIS DAN NON DEBT TAX SHIELD TERHADAP KEBIJAKAN HUTANG PERUSAHAAN.

... perusahaan, risiko bisnis, non debt tax shield, kebijakan hutang. vii EFFECT OF BLOCKHOLDER OWNERSHIP, FIRM SIZE, BUSINESS RISK AND NON DEBT TAX SHIELD TO COMPANIES DEBT POLICY By: Nurul Hudha Umar 12808144075 ABSTRAK The aim of this study was to analyze the effect of Blockholder Ownership, Firm Size, Business Risk and Non Debt Tax Shield to companies debt ... disimpulkan bahwa risiko bisnis berpengaruh negatif terhadap kebijakan hutang perusahaan. 4. Pengaruh non debt tax shield terhadap kebijakan hutang. Perusahaan dapat memperoleh keuntungan pajak selain dari bunga pinjaman yaitu non debt tax shield. Non debt tax shield merupakan besarnya biaya non kas yang menyebabkan penghematan pajak dan 26 digunakan sebagai ... BLOCKHOLDER OWNERSHIP, UKURAN PERUSAHAAN, RISIKO BISNIS DAN NON DEBT TAX SHIELD TERHADAP KEBIJAKAN HUTANG PERUSAHAAN Oleh: Nurul Hudha Umar NIM. 12808144075 ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh Blockholder Ownership, Ukuran Perusahaan, Risiko Bisnis dan Non Debt Tax Shield terhadap Kebijakan Hutang Perusahaan. Penelitian ini menggunakan
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FAKTOR- FAKTOR YANG MEMPENGARUHI MINAT PERILAKU WAJIB PAJAK UNTUK MENGGUNAKAN E-FILING | Lie | Tax & Accounting Review 3064 5750 1 SM

... conclusion of this study showed what the effect on the perceived usefulness of the taxpayer interest in the use of e-filing. affect the perceived ease taxpayer interest in the use of e-filing. Voluntary affect the taxpayer's interest in the use of e-filing. Social factors affect the taxpayer's interest in the use of e-filing. Keywords: Perceived usefulness, ... affect the taxpayer's interest in the use of e-filing. Keywords: Perceived usefulness, Perceived Ease of Use, Voluntariness, social factor, in the use of e-filing 1 taxpayer's interest TAX & ACCOUNTING REVIEW, Vol. 1, No. 2, 2013 SPT Masa maupun SPT Tahunan. Direktur PENDAHULUAN Jenderal Pajak mengeluarkan Keputusan Direktur Seiring dengan perkembangan Jenderal ... TAX & ACCOUNTING REVIEW, VOL. 3, NO.2, 2013 FAKTOR- FAKTOR YANG MEMPENGARUHI MINAT PERILAKU WAJIB PAJAK UNTUK MENGGUNAKAN E-FILING Ivana Lie dan Arja Sadjiarto Program Akuntansi
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Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Profit Perusahaan Consumer Goods di Indonesia Tahun 2010 - 2012 | Sitorus | Tax & Accounting Review 3107 5834 1 SM

... TAX & ACCOUNTING REVIEW, VOL. 4, NO.1, 2014 Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Profit Perusahaan Consumer Goods di Indonesia Tahun 2010 - 2012 Grace
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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY TERHADAP AGRESIVITAS PAJAK | Jessica | Tax & Accounting Review 3097 5816 1 SM

... Theory and Practices. New Jersey: Pearsons Economics of Corporate Tax Selfishness. National Tax Journal, National Tax Association , vol. 57(4), pages 877-99. Education Inc. Stickney, C., McGee, V., (1982). Effective Rosmasita, Hardhina. (2007). Faktor - faktor corporate tax rates: the effect of yang mempengaruhi Pengungkapan size, capital ... in Strategic the Internet. Auditing & Accountability Journal, 24(4): 471- 501. corporate effective tax rates and tax reform: Evidence from Australia. Sembiring,R.A. (2005). Journal of Accounting and Public perusahaan Policy, 26(6), 689–704. Tanggung Empiris Richardson, Grant and Roman Lanis. (2011). Corporate Social Responsibility and Tax Aggressiveness. Journal of Accounting dan Pengungkapan Jawab Sosial: Studi padaPerusahaan yang Tercatat ... Effective Tax Rates: kaitan di antara keduanya? Economics Business Accounting Review: Corporate Social Responsibility, 3rd ed, pp. 45-58, TAX & ACCOUNTING REVIEW, VOL. 4, NO.1, 2014 Departement Akuntansi Fakultas Academy Ekonomi Universitas Indonesia 26(1): 117-127 Lanis, R. and G. Richardson. (2012). Corporate and Social Tax Michelon,
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THE ROLE OF THE STATE IN THE CASE OF INDONESIA LOCAL TAX REFORM | Jaya | Journal of Indonesian Economy and Business 6482 11078 1 PB

... Jurnal Ekonomi dan Bisnis Indonesia, Vol 22 No.2 Tahun 2007 THE ROLE OF THE STATE IN THE CASE OF INDONESIA LOCAL TAX REFORM Wihana Kirana Jaya1 Head of Centre Economic and Public Policy Studies, Gadjah Mada University ABSTRAKSI Negara merupakan jaringan yang menghubungkan antara masyarakat ... dilakukan untuk meningkatkan penerimaan pajak pemerintah sekaligus menghindari terjadinya ekspoitasi berlebih yang merugikan kepentingan principal. Kata kunci: The role of the state, tax reform, fiscal decentralization. 1 This paper is a part of my thesis at Monash University, under supervised by Marika Vicziany and Associate Robert Rice.
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PSAK 70 Aset dan Liabilitas Tax Amnesty 16022017 1

... menggunakan ketentuan khusus PSAK 70 Pencatatan awal atas aset atau liabilitas dari Pengampunan Pajak • Mengikuti standar akuntansi yang berlaku,  mengakui aset atau liabilitas tax amnesty sesuai dengan ketentuan PSAK 25 koreksi kesalahan sebagai konsekuensinya, sehingga akan dilakukan koreksi atas saldo laba. • Mengikuti ketentuan khusus dalam PSAK 70,
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2004 Annual wages tax information form POR

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2014 Income Tax Form Final Eng

... valid. 2014Taxable Income or Loss – see the 2014 Income Tax Form Instructions for details on how to calculate this figure. Total Losses to carry forward to 2015– see the 2014 Income Tax Form Instructions for more information. Calculation of Income Tax Payable/Overpaid. (Transfer your calculations of tax owing from page 7 of the 2014 Income Tax Form ... 2014 Income Tax Form Instructions.) TIN of Payer Foreign tax credits 170 Income tax instalments paid 175 . 0 0 180 . 0 0 185 . 0 0 190 . 0 0 195 . 0 0 200 . 0 0 205 . 0 0 Withholding Tax withheld from royalty income received Withholding Tax withheld from rental income received from land and/or buildings Withholding Tax withheld ... 7 Total Gross Wages Paid Total Gross Amount of Wages Paid during 2014 tax year 05 Wages Tax Reconciliation Total amount of wage tax payments made to the NDDR in respect of the 2014 tax year. 10 Total amount of wage tax deducted from your employees wages in respect of the 2014 tax year. 20 Difference (if line 20 exceeds line 10, this is a shortfall). 30 If
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Tax Forms | Timor-Leste Ministry of Finance

... and review taxpayers records and SIGTAS for issuing tax certificate SL. No. ------------- Date ----/----/-------- Observations: Taxpayers record and SIGTAS has been checked and no outstanding tax is found under following tax type:        Recommendation from HoD. Petroleum Tax Operations Taxpayers’ documents have been reviewed and tax clearance ... recommended for National Director’s approval and signature. Annual Income Tax Wages Tax WHT VAT Additional Profit Tax Late Payment Interest Branch Profit Tax ------------------------------------(SIGTAS Operations Officer) ------------------------------------(HoD- Petroleum Tax Operations) NDPMR Contact E-mails: jxavier@mof.gov.tl or hsarmento@mof.gov.tl ... Presidente de Nicolau Lobato P.O Box-18, Dili , Timor-Leste, Phone- +(670) 333 9542 Web: www.mof.gov.tl/Taxation/Petroleum Tax/ Tax forms “ S e j a u m b o m c i d a d ã o , s e j a u m n o v o N a ç a o ” h é r o i p a r a a n o s s a APPLICATION FOR TAX CLEARANCE CERTIFICATE (CERTIDÃO DE DIVÍDAS) Dili, ______________ 2014 To The National Director National
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Tax Forms | Timor-Leste Ministry of Finance

... to be Mentioned in EFT form : 1. Name of the taxpayer 2. Taxpayer Identification Number (TIN) 3. Details/ reference of payment (e.g. Monthly Income Tax Installment, Annual Income Tax, Withholding Tax, Employee/Wages tax, VAT etc.) Requirement of advance notification for tax payments of USD 1 million or more Taxpayers making remittance of USD 1 million ... Floor), Palacio do Governo RDTL, Avenida do Presidente de Nicolau Lobato P.O Box-18, Dili , Timor-Leste, Phone- +(670) 333 9542 “ S e j a u m b o m Web: www.mof.gov.tl/Taxation/Petroleum Tax/ Tax forms c i d a d ã o , s e j a u m n o v o N a ç a o ” h é r o i p a r a a Timor -Leste Petroleum Fund Bank Account Details Name and Address of the Bank 33 ... York Note: 1. 2. Above payment details must be described in the electronic fund transfer (EFT) instruction form; Copy of the EFT bank instruction form together with the relevant tax form must be e-mailed to the following contacts. NDPMR Contact E-mails: jxavier@mof.gov.tl or hsarmento@mof.gov.tl or aramos@mof.gov.tl PTD Form No: 02-01-01 Last updated
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2014 Contractors 2013 Annual Income Tax Return form Guide

... Income Tax Return form for 2013 tax year is due for lodgement on or before the 31st March 2014. Any annual residual income taxes are due for payment on or before 25th March 2014. Page 1. Taxpayer Identification Details Taxpayer Identification Number, taxpayer name, address and contact details: Please write all details of the taxpayer and provide an email ... , Timor-Leste, Phone- +(670) 333 9542 Web: www.mof.gov.tl/Taxation/Petroleum Tax/ Tax forms “ S e j a u m b o m c i d a d ã o , s e j a u m n o v o N a ç a o ” h é r o i p a r a 2013 PRODUCTION SHARING CONTRACTORS INCOME TAX RETURN FORM GUIDE GENERAL INFORMATION This is a brief guide for taxpayers who derive income from petroleum activities in ... the taxpayer’s opinion is not obvious. By addressing specific issues, NDPMR should be notified of the actual facts and circumstances explained by taxpayer. Taxpayer’s Declaration: You are legally responsible for the accuracy of the information in your return, even if somebody else helps you to prepare your tax return. You must sign and date the Taxpayer’s
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Tax Forms | Timor-Leste Ministry of Finance

... www.mof.gov.tl/Taxation/Petroleum Tax/ Tax forms c i d a d ã o , s e j a u m n o v o h é r o i N a ç a o ” p a r a a n o s s a TAX CERTIFICATE ON WITHHOLDING TAX SECTION 24 WAGE INCOME TAX WITHHELD INFORMATION FORM ANNUAL TIMOR-LESTE PETROLEUM WITHHOLDING TAX CERTIFICATE (Issuance of certificate to the payment recipient from whom tax has been withheld Under ... monthly withholding tax form lodged by the withholding payer; NDPMR Contact E-mails: jxavier@mof.gov.tl or hsarmento@mof.gov.tl or aramos@mof.gov.tl PTD Form No: 02-01-01 Last updated 29/11/2013 4. The payment recipient shall claim withholding tax credit in its annual income tax return on the basis of this annual withholding tax certificate; NDPMR ... Invoice Issued Jan/xxxx Feb/xxxx March/xxxx April/xxxx May/xxxx June/xxxx July/xxxx Augt/xxxx Sept./xxxx Oct./xxxx Nov./xxxx Dec/xxxx Gross Invoice Amount (in USD) Withholding Tax Rate Amount of Tax WithheldDate of Depositing the Withholding Tax & Remitted (in USD) to the Timor-Leste Petroleum Fund Account Total for the year Signature:__________________________________________________Date:_________________ (Full
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2015 Sub Contractors 2014 Annual Income Tax Retun form guide

... Income Tax (10/1994) as of 24 October 1999 for computation of taxable income and tax liability. For tax administration purpose the taxpayer must follow the provisions of Chapter IX-XIII of the UNTAET Regulation 2000/18. (b) For other taxpayers: The sub-contractors operating in the non-Annex F JPDA or in Timor-Leste Exclusive Area must follow the Taxes ... annual residual income taxes for 2014 tax year are due for payment on 25th March 2015. Page 1. Taxpayer Identification Details Taxpayer Identification Number, taxpayer name, address and contact details: Please print your correct details in first page. If you do not have a tax identification number (TIN), you will need to complete a Tax Identification Number ... areas) should calculate tax payable as follows: On first $ 3,368 of annual income subject to income tax On next $ 3,368 of annual income subject to income tax On remaining amount of annual income subject to income tax 10% 15% 30% (b) Other Taxpayers: For all other non-Annex F JPDA and Timor-Leste exclusive area taxpayers, 30% income tax rate is applicable
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the case for measuring tax gap 2006 j mcmanus n warren

... result of tax gap estimates was highlighted by the OECD, The tax gap can be divided into the assessment error (i.e. the difference between the theoretical tax and the tax actually billed to the taxpayer) and the collection loss (the difference between the tax bill and the tax actually paid). In Sweden collection losses are small, less than 1% of the total tax bill. ... income tax? ??, (1985), 38, National Tax Journal, pp 1-15. 4 . at 15 March 2006. 5 Sales and Use Tax Gap Project: Final Report, (2002), American Economics Group, Inc, Minnesota,, at 15 March 2006. 6 California’s Tax ... Tax Research The Case for Measuring Tax Gap dissatisfaction around the time of a change of government.3 The IRS has however recently re-launched its research program.4 Several US states also currently undertake tax gap estimates of different kinds including income tax and sales tax in Minnesota5 and income tax in California6. The Minnesota sales tax
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Rudi Purwono IAI Tax Amnesty [Autosaved]

... Tax Amnesty Dan Arah Perekonomian Indonesia Ke Depan Dipresentasikan dalam Tax Seminar: Arah Kebijakan Perpajakan Pasca Tax Amnesty Sabtu, 17 September 2016 Dr. Rudi Purwono Wakil Dekan I FEB Universitas Airlangga Outline • Perekonomian ... Anggaran Pemerintah Yang Kuat Realisasi belanja meningkat, realisasi penerimaan menurun Rangkuman APBN 2015 – 2016 triliun A. Revenues I. Tax revenues a. Income tax i. Oil and gas ii. Non-oil & gas b. VAT/LGST II. Non -tax revenues B. Expenditures C. Overall balance as percent of GDP 2016 2016 2015 2015 Revised Revised Audited Actual Budget Budget actual ... Investasi (Peningkatan Likuiditas) Dengan adanya amnesti pajak, Tax Ratio tahun 2016 diperkirakan naik menjadi 12.9% Sumber : APBNP 2016 Perkiraan Potensi Penerimaan Negara dari Amnesti Pajak Jika PDB Indonesia sekitar 11,000 T Tarif pengenaan tebusan Selisih Tax rate Rata2 ASEAN dengan Tax Rate Indonesia 2016 Sekitar 440 T Sekitar 440 T Potensi
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