Pajak

Bumuo ng kalusugan,kaligtasan at patakaran sa pamamahala sa peligro, Pamamaraan at kasanayan sa kalusugan at panlipunang pag-aalaga, o sa mga bata at mga kabataan

Tax system is a legal system of imposing and collecting taxes from the citizens of the country. As it has been stated by Albert Einstein, the hardest task in the world is to understand the tax system of a country. The United States’ tax system is so complicated that its tax code contains almost 3 million words and 6,000 pages. Moreover, the taxes implied by city and state governments add more complexity to the federal taxation system. In this case, we do not need to understand the complexity of tax code system in order to get acquainted with the significant role of taxes in American society.

Taxation is a scheme where one or more individual or a company or a group of companies or similar legal entities paying certain amount of money from income, product or service to the government to progress the country?s infrastructure. The intention of imposition of tax to the residents, either individual or company, by the administration is to help government financially so that government can pursue development task for the country. However, the amount of tax will always depend on the financial stability of a country. To make the taxation scheme more effective, the taxation system and its law necessity to be more effective. Depending on country?s circumstances, taxation system is also very to one jurisdiction to another. However, in this essay, the discussion will focus on the two jurisdictions namely Australia and Bangladesh and the discussion will concern specifically to the function of the two authority to collect tax from two jurisdiction, different number using in two different jurisdiction to identify taxpayer, sources of income tax between this two jurisdiction, accounting system among them, the other sources (apart from income tax) of tax, the system to bring action against the tax authority among the two jurisdiction and

In the recent years this strategy of tax planning has gained a special importance due to the pertaining global scenario. Tax planning reduces eventual tax liabilities, maximise the amount of funds and help the companies meet their financial objectives. Tax planning strategies defer the current year taxes to a future year, thereby freeing up cash for other investments.

According to Seda (2009), the organization of government accounts in Indone-sia was originally rooted in the Dutch budgetary system in the colonialial era, called Indische Comptabiliteitswet (ICW) and instituted in 1867. After gaining independence, Indonesian politics began ‘the old order era’ marked by the rule of its first president, Soekarno. During this time, the new state adapted the Dutch budget system, which was highly centralized and consisted of two sim-plified groups - income and expenditure, without a system of checks and bal-ances by level or part of government. The expenditures side included routine expenditure and capital expenditure and the central government held complete authority to allocate the budget and formulate a development program. The law Number 5 Year 1974 regulated the basic principles of local government, however, the state system in practice was still centralized in all manners (Smoke & Lewis, 1996). The second president, Soeharto, also ran the government in a centralistic, authoritarian style, therefore the budgetary system remained both formulated and decided upon by the central government. This only changed in the aftermath of the financial crisis in 1999.

Good governance of tax incentives is critical for small business growth. Transparency is necessity of time to facilitate accountability, providing opportunities for opening business or for extracting information for rent seekers and to curtail corruption. There are many stakeholders involved in the tax incentive proposal approval but the best in the ministry of finance that enforced and monitored by the tax administration. To grant tax incentives it should be based on rules rather than

In this section the book discusses the income tax expenses and allowances, annually companies prepare their financial statements by using the GAAP and the Internal Revenue Code so that the stockholders can use the information in order to file their tax returns. Even though companies use these two methods, but they work in different ways in the accounting rules recognize revenues and expenses which can show on the companies income statement. Companies would rather report lower income to their taxing agents instead to the stockholders in order to decrease their tax liability and

In the second section, the essay will then evaluate which taxes are more vulnerable to tax avoidance and tax evasion. The paper will suggest some particular tax bases that can be continued to use whereas the tax bases that should not be used or should be refined. In the last section, the paper concludes by concentrating on recommending different methods to tackle the problem of tax avoidance and tax evasion.

Tax planning is a process of analyzing one’s financial situation with reference to its tax implications. In order to minimize tax payments, a taxpayer can plan financial activities to maximize tax savings. There are many different ways to create a tax strategy, and many different factors and situations that need to be taken into account.

The political, economic and social development of any country depends on the amount of revenue generated for the provision of infrastructure in that given country. However, one means of generating the amount of revenue for providing the needed infrastructure is through a well structured tax system (ogbona and ebimobewei, 2012). The vital role that taxation play in an economy cannot be overemphasized. Tax is a compulsory levy imposed by government or its agent on her citizens in order to raise revenue for the funding of economic activities. Nkoro and worlu, 2012 defined Tax as a fee charged or levied by a government on a product, income, or activity. If it is levied directly on

This work is divided into five chapters namely; The first chapter which is the introduction of the topic, the researcher defined public sector accounting, the purpose and objective as well as the significance of the study. In chapter two, the researcher focuses on the review of related literature as it is related to the research topic and such review include historical development of government accounting, Basis of accounting and sources of cash and recording media. In chapter three, the researcher indicated the research method used in detail; also it was in chapter four that the data used were collected, presented, analyzed and show the responses to the area being investigated which were documented along with their percentage relating to the question asked. In the last chapter, the researcher discussed the result obtained from data analysis in chapter four and also a useful and constructive suggestion was put down as that any interested party may be wee guided.

This taxation policy makes Indonesia’s PSC a regressive one. It is simply because the rate is fix regardless of the contractor’s revenue. However, table 2.2 also shows that the current general income tax rate has been decline from 35% in 1994 to 25% in 2010, as a result of government efforts to attract aggressive investment, particularly in upstream petroleum activities.

Kegunaan pedoman semacam itu masih kontroversial. Para perawat yang bekerja di unit gawat darurat, dengan tingkat tekanan situasi yang tinggi, perlu melakukan tindakan-tindakan cepat, dan mereka sering tertekan oleh waktu karena banyaknya jumlah pasien yang mereka tangani serta banyaknya kebutuhan dan permintaan pasien-pasien tersebut. Dalam lingkungan kerja seperti ini, cukup sulit untuk tetap berpegang pada pedoman yang disarankan oleh lembaga-lembaga diatas. Contohnya, sumber risiko yang cukup besar dari insiden tertusuk jarum suntik adalah teknik atau kebiasaan menutup jarum (sehabis dipakai) dengan memegang penutup dengan salah satu tangan dan memasukkan jarum dengan tangan yang lain. Pedoman OSHA melarang penggunaan teknik ini dan menyarankan agar penutup di letakkan di meja atau tempat lain dan memasukkan jarum dengan satu tangan. Namun para perawat sering tertekan oleh waktu dan, meskipun meyakini (dengan benar) bahwa membawa jarum yang mengandung virus adalah sangat berbahaya, namun karena tidak menemukan meja atau bangku untuk meletakkan penutup jarum, mereka

i. Pusat pengumpulan Barang – Teh dari Cina manakala Cina memerlukan emas, perak, bijih Timah dan lada hitam.

Maksud penyusunan skripsi ini adalah sebagai salah satu syarat untuk menyelesaikan program pendidikan Strata Satu (S-1) pada Fakultas Ekonomi Jurusan Ilmu Ekonomi Studi Pembangunan Universitas Islam Indonesia. Dengan selesainya penyusunan skripsi ini penulis menyampaikan terima kasih yang sebesar-besarnya kepada Dra. Sarastri mumpuni R, M.Si. selaku Dosen Pembimbing Skripsi, yang telah banyak meluangkan waktunya yang berharga dalam memberikan pengarahan, bimbingan, petunjuk ataupun motivasi kepada penulis dalam menyelesaikan penyusunan skripsi ini. Dalam kesempatan ini tidak lupa penulis ingin menyampaikan ucapan terima kasih kepada semua pihak yang telah membantu dalam penyusunan skripsi ini, terutama kepada: