Penelitian ini bertujuan untuk mencari solusi agar tidak terjadi kelebihan bayar PPh yang tidak seharusnya dan memberikan tarif pajak efektif yang sama antara suami-istri.
The findings of the study contribute to the tax avoidance literature by examining the current ESG performance initiative and support the Liberal Feminism Theory.
This research aims to analyze the reasons why the arm’s length principle on intragroup financing is challenging to apply in Indonesia, as perceived by Account Representatives in Jakarta Special Regional Tax Office utilizing the ADKAR model.
The purpose of this study is to investigate the role of noncontrolling large shareholders (NCLSs) on corporate tax avoidance. It also examines whether family ownership moderates the relationship between NCLSs and tax avoidance.
This research delves into the perspectives of taxpayers regarding a novel digital tax return functionality, while also scrutinizing the determinants shaping technology acceptance.
This study assesses the perceived qualities of income tax regulation concerning married women from the taxpayer’s perspective, using the four canons of taxation as a framework.