The Importance of Tax SOPs

2 years ago

General Definition of SOP In general, every organisation, whether profit or non-profit, has organisational goals…

Understanding Primary Adjustment and Secondary Adjustment in Transfer Pricing

2 years ago

As time goes by, many companies form business groups in order to expand or improve…

Is tax return a consequence of self-assessment?

2 years ago

As March begins, the Directorate General of Taxes (Ditjen Tax), the authority responsible for tax…

Restoring the Role of Taxes as an Instrument for National Development

3 years ago

"The Republic of Indonesia is a legal state founded on Pancasila and the 1945 Constitution,…

Development of Climate-Related Disclosure Indicators for Application in Indonesia: A Delphi Method Study

3 years ago

Abstract Indonesia is currently preparing to adopt the climate-related disclosure standard. Before this new standard…

The Enigma of Non-Employee PPh 21 Unveiled in PMK 168/2023

3 years ago

Several months prior to the publication of Government Regulation Number 58 of 2023 (PP 58/2023),…

Stimulus or Enforcement? How Intergovernmental Transfers Crowd-in Local Taxes in Indonesia

3 years ago

Abstract This study quantifies intergovernmental transfers’ contemporaneous and lagged effects on local tax revenues of…

What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia

3 years ago

Prianto Budi Saptono Department of Fiscal Administration, Faculty of Administrative Science, Universitas Indonesia, Depok, Indonesia,…