Zeitschriftenartikel: „Object of the tax“

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Lyutova, Olga I. „OBJECT OF TAXATION UNDER DIGITALIZATION“. RUDN Journal of Law 24, Nr. 3 (15.12.2020): 695–716. http://dx.doi.org/10.22363/2313-2337-2020-24-3-695-716.

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The article investigates the problem of content change of the concept object of taxation in the Russian tax law on the path to digital economy. The purpose of the article is to analyze the provisions of the Russian tax legislation, international norms, as well as academic literature devoted to identification of certain new goods and phenomena as possible objects of taxation, thus updating the concept of the object of taxation itself. The development of information technologies generates the following unavoidable problems related to the object of taxation concept content, which allows reviving the discussion about the content of this tax and legal category: the impossibility to assess implementation operations as potential tax objects with the help of the classical triad product, work, service; recognition in certain situations (for example, in case of electronic money payment) as the object of taxation is not one, but a set of legal facts (cause of action); the need to establish the object of taxation through the so-called tax relationship between the object and the subject of taxation. In connection with the first problem, the author proposes to unambiguously define in the Tax Code the legal nature of transactions with digital products for tax purposes, treating them as a new type of service. The conclusion is based on the experience of international regulation and suggests supplementing the provisions of the Tax Code in terms of legal regulation of the concept taxation object as well as VAT taxation. The re-search of the second problem leads to the conclusion that it is necessary to clarify the rules of the Tax Code when the counterparties carry out taxable transactions, whose settlements are made with electronic money. In this situation, the object of taxation is not single, but suggests several legal facts-actions of the potential tax-payer. On the third problem the author raises the issues of identification of the taxpayer in case of certifying the taxable transaction by the digital signature analogue. Taking into account international experience, as well as national civil law regulations, it is considered necessary to include provisions on digital certificates and digital signatures in tax legislation.

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Filipovych, I. O. „OBJECT OF TAX RELATIONSHIP IN MODERN DOCTRINE OF TAX LAW“. Juridical scientific and electronic journal, Nr. 2 (2020): 280–82. http://dx.doi.org/10.32782/2524-0374/2020-2/73.

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Safitri, Jasmayani. „Motor Vehicle Tax Seen from the Tax Assessment and Collection Method“. Journal Dimensie Management and Public Sector 1, Nr. 2 (23.12.2020): 35–39. http://dx.doi.org/10.48173/jdmps.v1i2.51.

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This study discusses the importance of motor vehicle tax and knows its provisions. The legal basis for motor vehicle tax has been regulated in number 34 of 2000. motor vehicle tax objects and taxpayers. Motor vehicle tax object and taxpayer. the tax period and the tax returns on regional tax payable constitute motor vehicle tax that must be paid by the taxpayer at one time, during the tax period or in the tax year according to the provisions of regional regulations on motor vehicle tax stipulated by the local provincial government.

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Beecham, L. „Junior doctors object to "tax on training"“. BMJ 314, Nr. 7086 (05.04.1997): i. http://dx.doi.org/10.1136/bmj.314.7086.993i.

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Pozdnyakova, Tamara Alekseevna, und Eduard Olegovich Abaev. „SUBJECT AND OBJECT OF THE TAX POLICY“. Sovremennye issledovaniya sotsialnykh problem, Nr. 5 (14.08.2015): 239. http://dx.doi.org/10.12731/2218-7405-2015-5-20.

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BASHYROVA, G. „Income Tax: Genesis of Definition and Object of Accounting“. Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, Nr. 3 (22.12.2020): 38–46. http://dx.doi.org/10.31767/nasoa.3-2020.04.

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Income tax in many countries is one of the main sources of filling the public budget and levers of influence on the development of economic processes at the macro level. The income tax ensures the balance of economic interests of the state, legal entities and individuals and the avoidance of excessive tax pressure. The impact of European integration processes on the Ukrainian accounting system increases the relevance of the development of the organization and methods of accounting for income tax. The purpose of the article is to establish the main phases of the evolution of the concept of “income tax”, clarify its economic content and identify the characteristics as an object of accounting. The article examines the historical phases of the income tax evolution, taking into account amendments in the tax law in Ukraine. A review of interpretations of the concept of “income tax” by foreign and domestic scholars was made, to establish the three main approaches to its interpretation: as a direct tax paid by a business entity from the received profit; as an item of the company financial statement, informing concerned parties on the amount of the assessed and paid tax; as a company’s payment to the state for utilization of economic infrastructure and resources. The author’s definition of the concept of “income tax” is proposed, which contributes to the clarification of the accounting terminology. It is argued that income tax should be considered through the prism of the tax law and accounting standards. A comparison of treatment to income tax as an accounting object in the National Accounting Standard 17 “Tax Income” and International Accounting Standards 12 “Income Taxes” is made. Based on a study of the legal framework for the accounting of income tax, its main components are identified as an object of accounting.

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Sa'adah, Nabitatus. „Tinjauan Komparatif atas Pemungutan Pajak Parkir Sebagai Salah Satu Obyek Pajak Kabupaten/Kota Dengan Beberapa Jenis Pajak Pusat“. Administrative Law and Governance Journal 1, Nr. 2 (08.08.2018): 103–5. http://dx.doi.org/10.14710/alj.v1i2.103-105.

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This study aims to know tax collection tax as one of the object of tax district/city with some type of tax center. The research method used in this research is normative legal research using qualitative analysis. The results showed that the Tax Income Tax Income Tax (PPh) and Value Added Tax (VAT) no the same effect. Keywords: Local Tax, Central Tax, Tax Object, Tax Collection

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Zarefar, Atika, Arumega Zarefar und Andreas Andreas. „The Effect of Tax Inspection in Compliance With Taxpayers Pay Income Tax (Income Tax article 25) Case Study on Tax Office Pratama Tampan Pekanbaru“. GATR Global Journal of Business Social Sciences Review 3, Nr. 4 (09.10.2015): 29–35. http://dx.doi.org/10.35609/gjbssr.2015.3.4(5).

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Objective - The purpose of this study is to determine the effect of tax inspections of compliance in the corporate taxpayers pay income tax in particular article 25 of income tax on Tax Office (KPP) Pratama Pekanbaru Tampan. Methodology/Technique - The object of this study is the taxpayers who examined his or Tax Assessment Letter (SKP) published in 2012. There are 17 corporate that used as a sample of this research. The method that using to analyse is a descriptive quantitative method. Findings - The results of this study demonstrate that there is no influence of the tax inspections for compliance in the corporate taxpayers pay income taxes, especially income tax article 25. Novelty - In this research, we finding that assessment which did by tax officer not influence the compliance of the corporate taxpayers. This is not in line with the object of doing an assessment. Type of Paper - Conceptual Keywords: Tax inspections, compliance, income tax article 25, descriptive quantitative method

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Shevchuk, Mykhailo. „TAX INFORMATION AS AN OBJECT OF INFORMATION RELATIONS“. European Political and Law Discourse 7, Nr. 5 (2020): 56–63. http://dx.doi.org/10.46340/eppd.2020.7.5.8.

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Kobylnik, Dmytro, und Anton Burchak. „Cryptocurrency as an object of tax law: practice of political application and legal regulation“. Law and innovations, Nr. 2 (30) (02.06.2020): 24–30. http://dx.doi.org/10.37772/2518-1718-2020-2(30)-3.

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Problem setting. The work is devoted to the study of the legal status of cryptocurrency as an object of taxation. The legal status of cryptocurrency in legal relations between tax authorities and individuals or legal entities is an urgent problem, since there is only a small number of works on this issue. Of particular note is the study of international experience in taxation of cryptocurrency transactions, as well as an analysis of the most relevant proposals for amending national legislation in order to establish the legal status of cryptocurrency and transactions related to cryptocurrency as an object of tax legal relations. Analysis of recent researches and publications. Despite the great relevance of this topic, in the modern science of tax law there are no fundamental scientific works and studies on the problems of taxation of cryptocurrency and cryptocurrency transactions. Target of research. The purpose of the scientific article is to conduct research on the legal nature of cryptocurrency, as well as the disclosure of theoretical, practical problems and features of legal regulation of cryptocurrency and operations related to the use of cryptocurrency in modern tax law. Article’s main body. The article deals with the legal nature of transactions connected with the use of the cryptocurrency as an object of tax relations. The issues of the possibility of attributing income, as well as profits from cryptocurrency transactions to the objects of taxation of personal income tax, profit tax, and value-added tax, are disclosed in accordance with the current tax legislation. The following conclusions have been drawn: it is impossible to impose the relevant taxes on income and profits from transactions with the cryptocurrency; there is a conflict in the current legislation, according to which the proceeds from transactions with cryptocurrency may be subject to the Law ‘On Prevention and Counteraction to Legalization (Laundering) of the Proceeds from Crime or Terrorism Financing, as Well as Financing Proliferation of Weapons of Mass Destruction’ In addition, foreign experience of legal regulation of transactions with cryptocurrency in tax legislation in such economically developed countries as the USA, Great Britain, Canada, Germany, Switzerland, etc. has been analyzed. It has been established that nowadays, in world practice, there is no unambiguous approach to the tax regulation and taxation of cryptocurrency transactions. So, in some countries, the income from operations with cryptocurrency is taxable, while in others cryptocurrency transactions do not belong to objects of taxation. Conclusions and prospects for the development. As a result, the author presents her own proposals on amending the tax legislation aimed at determining the legal status of cryptocurrency transactions in tax law. The article is devoted to the legal nature of transactions related to the use of cryptocurrency as an object of tax relations. Foreign experience of taxation of operations with the cryptocurrency is analyzed. The author considers current proposals for amending the tax legislation of Ukraine, who’s the purpose of which is to determine the legal status and control measures for compliance with tax legislation in the implementation of cryptocurrency transactions in tax law.

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Sanjaya, I. Kadek Yoga, I. N. Darmayasa und I. N. Mandia. „Income Tax and VAT Review as Evaluation of Tax Obligations“. Journal of Applied Sciences in Accounting, Finance and Tax 3, Nr. 2 (30.10.2020): 109–16. http://dx.doi.org/10.31940/jasafint.v3i2.2131.

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This research aims to provide a further understanding on the matter of (1) the condition of tax compliance of income tax and VAT on foreign services, (2) contingent liabilities arising after a review of tax obligations. The data used in this research are primary data such as interviews about the general description of the company and tax obligations, while secondary data in the form of general ledgers, commercial financial reports, reported tax return and other tax supporting documents. The method used for this research is qualitative method as a case study. The tax review performed is a review of the income tax article 21, income tax article 23, income tax article 4 paragraph 2, income tax article 26, corporate income tax and VAT on foreign services. The conclusion of this research are (1) the condition of tax compliance on PT BCL was still classified as under comply both in accordance with national and international assessment standards; (2) contingent liabilities arise marked by a discrepancy between the value of the reported tax object and the value of the tax object based on the review until the delay in payment and reporting tax obligations.

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Makarova, Ksenia Olegovna. „“De facto” single real estate complex as an object of taxation in the context of corporate property tax of“. Налоги и налогообложение, Nr. 1 (Januar 2021): 112–17. http://dx.doi.org/10.7256/2454-065x.2021.1.34707.

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The problem of qualification of property became urgent in 2019, when corporate property tax was levied on movable property. Tax authorities began to reclassify movable property into immovable property, using the terms and constructions of civil legislation. This article examines such legal constructs as a single real estate complex, and its impact upon taxation of corporate property. Special attention given to the following questions: 1. What objects can be incorporated into a single real estate complex? 2. Whether the range of objects united by a single technological network can be recognized as a single real estate complex, if the right to ownership is not registered as for a single immovable object in the uniform state register? Based on the analysis of the actual arbitration cases, it is concluded that the concept of a single real estate complex was completely revised by the tax authorities, and then by the courts, violating the goals pursued by the legislator, who tried to encourage corporations to renovate fixed assets, intentionally excluding movable property as the object of taxation in the context of corporate property tax. The author concludes that the interpretation of the terms of civil legislation proposed by tax authorities and established in case law led to unfeasibility of the goals set for the legislator, as well as to violation of the fundamental tax principles.

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Afia, Su'fatul Ulum Mutatun, und Cecep Wahyu Hoerudin. „Evaluasi Sistem Manajemen Informasi Objek Pajak dalam Pemungutan PBB-P2 di Badan Pendapatan Daerah Kota Bekasi“. Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah 2, Nr. 2 (26.08.2020): 99–109. http://dx.doi.org/10.15575/jbpd.v2i2.9387.

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The Tax Object Information Management System (SISMIOP) is a management information system application that is used to help collect PBB-P2. In its implementation, it needs to be evaluated to assess how its performance. The purpose of this study is to find out how the Evaluation of the Tax Object Information Management System (SISMIOP) in Land and Building Tax Collection in Rural and Urban Cities (PBB-P2) in Bekasi City Bapenda and SISMIOP advantages and disadvantages in the PBB-P2 Collection in Bekasi City Bapenda. The research method used is a qualitative method with a descriptive approach, using interviews, observation, documentation studies, and triangulation as data collection techniques. The result of this research is the evaluation of SISMIOP in PBB-P2 Collection in Bekasi City Bapenda has a good assessment. The SISMIOP application has fulfilled all three aspects of eligibility. However, in the implementation of tax collection, the imposition of PBB-P2 tax has not been evenly distributed to the whole community because there are still unregistered tax objects and the lack of field verification team employees so that it cannot record the full potential of the Bekasi City PBB-P2.

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Narabewa, Ario, und Yohanes Yohanes. „EVALUATION OF IMPLEMENTING FINANCIAL SERVICES AUTHORITY AS A TAX SUBJECT“. SAR (Soedirman Accounting Review) : Journal of Accounting and Business 4, Nr. 2 (16.12.2019): 199. http://dx.doi.org/10.20884/1.sar.2019.4.2.2469.

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This researchis conducted to examine the determination of Otoritas Jasa Keuangan as a tax subject and object by the Directorate General of Taxes. DGT determines levies by the OJK on the financial sector related to tax objects. This can lead to double taxation problem depending on the remaining levies of the current year and the following year's budget must be submitted by the OJK to the Treasury. This study employs the state sovereignty theory to request that this stipulation is under statutory regulations. Case study is chosen as the research strategy to deepen the study of this determination phenomenon more deeply and can provide advice to OJK and the Directorate General of Taxes. The data were collected by interview method and document study. The result of this study found that the OJK as an entity has the function to conduct pure administrative tasks.Theresult of this translation shows that OJK’s levy is part of PNBP, thus it cannot be used using object tax

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Suwito, Edy. „MENGUJI FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KETAATAN PAJAK“. Jurnal AKSI (Akuntansi dan Sistem Informasi) 1, Nr. 1 (31.07.2017): 11–17. http://dx.doi.org/10.32486/aksi.v1i1.91.

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This research has a purpose to test the effect of Tax Sanction, Tax Awareness, Tax Service, and Level of Tax Understanding on Tax Obedience, with research object of KPRI in Madiun city, the result of this research confirms that the factors above influence tax obedience

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Parahita, Made Putri Pradnya, Simon Nahak und I. Ketut Widia. „Criminal Sanctions against Taxpayer Who are Negligent to Register Land and Building Taxes“. Jurnal Hukum Prasada 7, Nr. 2 (21.09.2020): 73–78. http://dx.doi.org/10.22225/jhp.7.2.1089.73-78.

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One of the most common problems related to land and building tax is where there are citizens who are aware of their obligation to pay taxes by registering their objects, but due to certain circumstances, the taxpayer does not register the tax object he owns. This study aims to find out the regulation of criminal sanctions against taxpayers who do not register land and building tax and to find out the criminal liability of taxpayers who do not register the object of land and building tax. This study uses normative research that starts with an indication of the obscurity of legal norms. The results of this study showed that the provision of sanctions is needed as a form of the last effort to realize the certainty of tax activities going well. Sanctions given can be in the form of administrative sanctions in the form of fines to criminal sanctions in the form of prison or confinement, which can be imposed on taxpayers and related officials. Criminal liability in the field of taxation arises when each taxpayer is indicated to have committed a tax crime. The intended taxpayer is an individual taxpayer or legal entity or corporation. Likewise, it has been regulated that starting from the taxpayer, tax officials/employees, to third parties have their respective criminal liabilities. The legal basis is Law Number 28 of 2007 concerning General Provisions and Tax Procedures. The advice given is the need for strict rules regarding criminal sanctions against land and building tax registration.

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Dewi, Asih Retno. „ASSESSMENT SALES RATIO, SUATU ALAT PENGUKUR KINERJA PENETAPAN NPOP (Studi di Desa Ambarketawang, Sleman)“. BHUMI: Jurnal Agraria dan Pertanahan 2, Nr. 1 (31.05.2016): 102. http://dx.doi.org/10.31292/jb.v2i1.34.

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Abstract: Performance measurement in determining the Tax Object Acquisition Value as the basis for the imposition of duties onAcquisition of Land and Building Rights is conducted by analysis tool using assessment sales ratio (ASR). ASR analysis aims todetermine the level of conformity of Tax Object Acquisition Value (NPOP) to land market value to determine whether Tax ObjectAcquisition Value is in proportion, experienced under assessment, or over- assessment. Moreover, this technique also aims tomeasure diversity (variability) to account the level of fairness of Tax Object Acquisition Value as the bases of Duty on Acquisitionof Land and Building Rights (BPHTB). The results shows that the determination of Tax Object Acquisition Value as the bases todetermine BPHTB in Ambarketawang is lower compared to its property market value (under-assessment occurred). The variabilityon the determination of Tax Object Sales Value NPOP as the bases to determine BPHTB in Ambarketawang village is high, impliesthat it does not indicate good uniformity.Keywords: Tax Object Acquisition Value, Property Market Value, Assessment Sales RatioIntisari: Pengukuran kinerja dalam penetapan Nilai Perolehan Objek Pajak (NPOP) sebagai dasar pengenaan Bea Perolehan Hakatas Tanah dan Bangunan (BPHTB) dilakukan dengan alat analisis assessment sales ratio(ASR). Analisis ASR bertujuan untukmengetahui tingkat kesesuaian NPOP terhadap nilai pasar tanah apakah dalam penetapan NPOP sudah proporsional, terjadi underassessment, atau over assessment. Selain itu, juga bertujuan untuk mengukur keberagaman (variabilitas) NPOP sehingga diketahuitingkat keadilan penetapan NPOP sebagai dasar pengenaan BPHTB. Hasil penelitian menunjukkan bahwa penetapan NPOP sebagaidasar pengenaan BPHTB di Desa Ambarketawang masih relatif rendah dibandingkan dengan nilai pasar tanahnya (terjadiunderassessment).Tingkat keberagaman dalam penetapan NJOP sebagai dasar penentuan BPHTB di Desa Ambarketawang sangattinggi atau tidak menunjukkan keseragaman yang baik.Kata kunci: NPOP, Nilai Pasar Tanah, Assessment Sales Ratio

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Dewi, Asih Retno. „ASSESSMENT SALES RATIO, SUATU ALAT PENGUKUR KINERJA PENETAPAN NPOP (Studi di Desa Ambarketawang, Sleman)“. BHUMI: Jurnal Agraria dan Pertanahan 2, Nr. 1 (01.05.2016): 102. http://dx.doi.org/10.31292/jb.v2i1.237.

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Abstract: Performance measurement in determining the Tax Object Acquisition Value as the basis for the imposition of duties on Acquisition of Land and Building Rights is conducted by analysis tool using assessment sales ratio (ASR). ASR analysis aims to determine the level of conformity of Tax Object Acquisition Value (NPOP) to land market value to determine whether Tax Object Acquisition Value is in proportion, experienced under assessment, or over- assessment. Moreover, this technique also aims to measure diversity (variability) to account the level of fairness of Tax Object Acquisition Value as the bases of Duty on Acquisition of Land and Building Rights (BPHTB). The results shows that the determination of Tax Object Acquisition Value as the bases to determine BPHTB in Ambarketawang is lower compared to its property market value (under-assessment occurred). The variability on the determination of Tax Object Sales Value NPOP as the bases to determine BPHTB in Ambarketawang village is high, implies that it does not indicate good uniformity.Intisari: Pengukuran kinerja dalam penetapan Nilai Perolehan Objek Pajak (NPOP) sebagai dasar pengenaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) dilakukan dengan alat analisis assessment sales ratio(ASR). Analisis ASR bertujuan untuk mengetahui tingkat kesesuaian NPOP terhadap nilai pasar tanah apakah dalam penetapan NPOP sudah proporsional, terjadi under assessment, atau over assessment. Selain itu, juga bertujuan untuk mengukur keberagaman (variabilitas) NPOP sehingga diketahui tingkat keadilan penetapan NPOP sebagai dasar pengenaan BPHTB. Hasil penelitian menunjukkan bahwa penetapan NPOP sebagai dasar pengenaan BPHTB di Desa Ambarketawang masih relatif rendah dibandingkan dengan nilai pasar tanahnya (terjadi underassessment).Tingkat keberagaman dalam penetapan NJOP sebagai dasar penentuan BPHTB di Desa Ambarketawang sangat tinggi atau tidak menunjukkan keseragaman yang baik.

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Henkow, Oskar. „Defining the tax object in composite supplies in European VAT“. World Journal of VAT/GST Law 2, Nr. 3 (30.12.2013): 182–202. http://dx.doi.org/10.5235/20488432.2.3.182.

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Kononenko, S. V. „Tax administration object in the field of excisable goods circulation“. Legal position 29, Nr. 4 (2020): 18–22. http://dx.doi.org/10.32836/2521-6473.2020-4.4.

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Lee, Sang Kug. „The Object of Production and Tax Payment in Goryeo Dynasty“. Journal of Korean Medieval History 61 (31.05.2020): 11–38. http://dx.doi.org/10.35863/jkmh.61.1.

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Mamaluy, O. O. „The object of tax relations: рroblems of theory and practice“. Legal Novels 2, Nr. 8 (2019): 22–26. http://dx.doi.org/10.32847/ln.2019.8-2.03.

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Shahgaldiyeva, Nigar Yadulla. „VALUE ADDED TAX IN THE EUROPEAN UNION“. SCIENTIFIC WORK 62, Nr. 01 (08.02.2021): 186–89. http://dx.doi.org/10.36719/2663-4619/62/186-189.

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Value-added tax is an indirect tax based on the sale value of goods, production and non-manufactured goods as an object of taxation. According to the mechanism and procedures for the calculation and payment of value added tax, this tax is not directly imposed by a particular person, but applies to consumers in the process of return. In this case, the value added tax is neutral for securities. In addition, value added tax is universal and is characterized by the difference between purchases at each stage of production and turnover. In connection with the calculation of value added tax, the taxpayer's tax liability to the budget consists of the difference between the amount of tax assessed on taxable turnover and the amount of tax to be deducted in accordance with the documents. Key words: European Union, value Added Tax, tax, tax system

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Kuramaeva, N. „Subjects and other Participants of Tax Law Relations“. Bulletin of Science and Practice 5, Nr. 11 (15.11.2019): 299–304. http://dx.doi.org/10.33619/2414-2948/48/35.

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Subjects and other participants in the tax legal relationship are considered. According to the author, it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules governing the rights and obligations of parties to a tax legal relationship will contribute to the observance of the constitutional rights and freedoms of taxpayers and payers of fees. It is concluded that it is necessary to study in more detail the subject composition, as well as the material object and subject of tax relations. Improving the rules governing the rights and obligations of parties to a tax legal relationship will contribute to the observance of the constitutional rights and freedoms of taxpayers and payers of fees.

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Grigorov, Kirill N. „Legal Characteristics of Restriction of the Object of Taxation in Terms of Corporate Property Tax to Real Estate“. Financial law 11 (12.11.2020): 14–19. http://dx.doi.org/10.18572/1813-1220-2020-11-14-19.

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Over the past few years the elements of the legal structure of the Corporate Property Tax have undergone various changes. To a large extent this applies to the object of taxation for the above tax. Special attention should be paid to the change related to the restriction of the object of taxation for the Corporate Property Tax only to immovable property. The author analyzes the essence of this change, considers a number of problems related to this change, and explores possible solutions to such problems.

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B.M, Afrizal Izzaki, und Suparna Wijaya. „Analisis Upaya Wajib Pajak Melakukan Tax Avoidance Melalui Hibah“. Jurnal Ilmiah Akuntansi Kesatuan 5, Nr. 2 (27.07.2018): 086–96. http://dx.doi.org/10.37641/jiakes.v5i2.80.

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A grant is a gift from a taxpayer to another taxpayer. For the recipient of the grant can be an income that is not a tax object or a tax object. This paper aims to provide an overview of the efforts made by taxpayers in tax avoidance through grants. The method used is qualitative with descriptive approach. The results show that taxpayers use grants as an attempt to avoid taxes through grants to educational institutions, parents to children, and the recognition of property that comes from grants

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Mansyur, Hesty ,., Bobby Vian Jhon Polii und Charles Reijaaldo Ngangi. „PENGARUH NILAI JUAL OBJEK PAJAK, LUAS KEPEMILIKAN TANAH, DAN HARGA PASAR TANAH TERHADAP NILAI GANTI RUGI TANAH PADA PELAKSANAAN PEMBANGUNAN MANADO OUTER RING ROAD III“. AGRI-SOSIOEKONOMI 15, Nr. 3 (17.10.2019): 377. http://dx.doi.org/10.35791/agrsosek.15.3.2019.25762.

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This study aims to 1) Analyze the effect of individually of the sale value of the tax object, land ownership area, and land market price on the value of land compensation in land acquisition development Manado outer Ring Road III (MORR III). 2) Analyze the effect jointly between the sale value of tax objects, land ownership area, and land market price on the value of land compensation in the procurement of land for the construction of MORR III. This research was conducted at the construction site (MORR III) from February to October 2019. This research used quantitative descriptive methods. The data collected was primary data and secondary data. Primary data were obtained directly through interviews with key informants namely the Land Procurement Committee for Implementation of MORR III. Secondary data were obtained from the North Sulawesi Land Agency and the Central Statistics Agency. Secondary data is related to Tax Object Selling Value (NJOP) data, Land Ownership Area, Respondents' Livelihoods and Land Compensation Value for the construction of MORR III. The sample selection was done purposevely with a sample of 60 recipients of land compensation. Data Analysis Techniques use 1) Regression Analysis, and 2) Multiple Regression Analysis. The results showed that (1) the Sales Value of Tax Objects or values that showed the average price obtained from a sale and purchase transaction that occurred naturally was positively correlated and significantly affected the value of land compensation determined by the appraisal. Each increased in the Tax Object Sales Value of Rp. 1,000 per m2 will increase the price of compensation by Rp. 540 per m2. The variable area of land ownership owned by the community receiving land compensation in the construction of MORR III has no significant effect on the value of land compensation. An increase in the area of land ownership owned by the people affected by land acquisition for the construction of MORR III only increased the value of land compensation obtained by Rp. 5,840 per m2. Land market price variables or prices that indicated the market value of land were positively correlated and have a significant effect on the value of land compensation determined by the appraisal. Land market price increased of Rp. 1000 per m2 increased the price of land compensation by Rp.1,137 per m2. (2) Variable sale value of tax object, area of land ownership, and land market price indicated 64.0% representation of variables that affected the value of land compensation and jointly have a positive effect on the value of land compensation received by the community land acquisition affected in the construction of MORR III. *eprm*

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Akhmadeev, R. G. „IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS“. Vestnik Universiteta, Nr. 9 (26.10.2019): 106–11. http://dx.doi.org/10.26425/1816-4277-2019-9-106-111.

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Statistics on the amount of individual entrepreneur (registered and stopping one’s financial-economic activity) have been investigated. Systematization of scientific – practical methods for formation of the concept “optimum taxing load” has been carried out. In order to equalize the tax burden for individual entrepreneurs, applying both the general tax regime and a special one in the form of a simplified tax system, it has been offered to harmonize the definition of the object of the insurance premiums taxation with the current single tax when choosing the object of taxation “income, after deduction of expenses incurred”. Since the fixed payment in terms of payment of insurance premiums is payable regardless of the actual conduct of its own business for the calendar year, this proposal will allow us proportionately fulfill tax obligations to the budget.

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Мудрова, Svetlana Mudrova, Ездина, Natalya Ezdina, Бурденко und Elena Burdenko. „Algorithm of diagnosing enterprises object investment when implementing integration strategies“. Economics 4, Nr. 6 (09.12.2016): 29–32. http://dx.doi.org/10.12737/22216.

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The article deals with the problem of diagnostics of the enterprise carried out before its acquisition. With the implementation of the integration, strategy investors need to have accurate information about financial and economic activity of the company is the investment object. For complete information to legal, tax, financial expertise and valuation expertise that would make an informed management decision. When conducting tax examiner identifies problems in the tax sphere on the calculation, payment of taxes and estimated risk of litigation. Legal expertise is necessary for conformity assessment of financial and economic activity of the company is the investment object to the legislation. Valuation expertise allows you to determine the market value of the whole property complex, as well as to evaluate the existence of encumbrances of property. The ongoing financial expertise uses information in other types of examinations, and shall confirm or reveal discrepancies between actual performance and stated. The algorithm of diagnosing enterprise-investment object can be applied to all enterprises regardless of the organizational-legal form, industry ownership.

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Watak, Nola Lavenia. „ANALISIS PENETAPAN NILAI JUAL OBJEK PAJAK TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KABUPATEN MINAHASA TENGGARA“. ACCOUNTABILITY 4, Nr. 1 (30.06.2015): 140. http://dx.doi.org/10.32400/ja.8421.4.1.2015.140-151.

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Property Tax is one tax which is managed by the local government. Which is the only property tax in Indonesia, because most of the revenue is income areas, among others, are also used for the provision of facilities enjoyed by the central government and local government. Bases of land and building tax is the taxable value. The purpose of this study is to analyze Determination of taxable value against land and building tax in Southeast Minahasa Regency. The object of this research is 3 Southeast Minahasa District in the District Ratahan, District Pasan, and the District of East Ratahan. The data collection techniques in this study is a field study in the Department of Revenue in Southeast Minahasa regency. This research uses descriptive method. Based on the research results, the authors concluded that the three districts are districts Ratahan, Pasan, and Ratahan East where the districts are located in the city center in Southeast Minahasa Regency, strategic location and generates economic value. So it has a high contribution to the reception in Southeast Minahasa regency. Department of Revenue is responsible for determining the tax object selling value needs to improve the assessment and pengelolahan data, especially between the sale value of the tax object selling prices that occurred in the community so that more relevant determination.

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Siraj, Fauzan Arif. „Analisis Perhitungan, Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Atas Penerima Pensiun pada PT Taspen (Persero) Cabang Surakarta“. Duconomics Sci-meet (Education & Economics Science Meet) 1 (27.07.2021): 54–64. http://dx.doi.org/10.37010/duconomics.v1.5402.

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Income Tax is a tax levied on the object of tax on his income. Income tax will always be imposed on people or business entities earning income in Indonesia. The tax applicable to employees and pension recipients is Income Tax Article 21. The subject of Article 21 of the Act in particular concerning pensions and Article 21 in particular about pensions is pensions themselves. Therefore, participants who receive pension contributions are Taxpayers PPh Article 21. This study aims to find out the calculation, deduction, deposit and reporting of Income Tax Article 21 at PT Taspen (Persero) Surakarta Branch whether it is in accordance with Law No. 36 of 2008 and the Law on penile funds. The object of this research was taken at PT Taspen (Persero) Surakarta Branch. The research method used is descriptive analysis method. The results of the research obtained are the mechanism of Income Tax article 21 on periodic pension recipients at PT Taspen (Persero) Surakarta Branch in accordance with Law No. 36 of 2008 and Regulation of the Director General of Taxation No. PER-16/PJ/2016. The tax calculation for pension recipients is still three people who are not suitable.

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Lyapin, А. Е., und D. V. Dianov. „Problems of tax crime as a specific object of the statistical study in terms of regions“. Voprosy regionalnoj ekonomiki 31, Nr. 2 (20.06.2017): 128–36. http://dx.doi.org/10.21499/2078-4023-2017-31-2-128-136.

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The scientific article considers the key, the most relevant aspects of statistical investigation of tax crime in Russia, the specificity of such of her subjects as one-day firms, individual trends, patterns and evolution of tax crime. Special attention is paid to questions of application of mathematical statistical methods for the analysis of tax crime in the regional context, in particular the quantitative description of the influence of socio-economic factors on the level of the debt indicators on taxes and duties, as well as revealed the extent of the damage caused to regional budgets due to various violations of tax laws.

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Zonova, Alevtina Veniaminovna, Svetlana Pavlovna Goryachikh und Konstantin Andreevich Pechenkin. „Taxes of the Russian Federation: Review and Systematization Taking into Account the Innovations of 2021“. Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), Nr. 3 (01.03.2021): 47–61. http://dx.doi.org/10.33920/sel-11-2103-05.

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The article provides up-to-date information necessary for calculating taxes and contributions paid by Russian taxpayers in 2021. Information is presented in four groups: Federal taxes, regional taxes, local taxes, and special tax regimes. For each group of taxes are the main elements of taxation, such as taxation object, tax base, tax rate, tax period and terms of payment.

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Khristiandri, Yustinus, und Susi Dwimulyani. „ANALISIS KEPATUHAN FINANSIAL DAN NON FINANSIAL PPH PASAL 23 DAN PASAL 25“. JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 12, Nr. 2 (29.07.2019): 121. http://dx.doi.org/10.25105/jipak.v12i2.5115.

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This research aims to analyze the tax financial compliance calculating, payment, and reporting tax obligations and nonfinancial compliance in Accuracy of depositing and reporting date Income tax obligations of Article 23 and 25 has been done in 2015 in accordance with applicable tax laws in 2015. Methods of data collection in this research include interviews, observations, documentation from PT XYZ for further analysis. Data analysis are performed by comparing the calculation, payment, reporting of tax obligations (tax payment slip and tax return). Fiscal corrections has been done by PT XYZ under 2015 tax regulations. Results revealed that the tax obligations of financial XYZ is in the calculation and remittance of income tax Article 23, including taxpayers who do not obey, because there is still an object of Income Tax Article 23, namely the cost of consultancy services, uncut, fully paid and reported. Compliance nonfinancial XYZ in the reporting obligations of Income Tax Article 23 is still not comply because there is still an object of income tax Article 23 on consultancy services, uncut , filly paid and reported in August and Income Tax Article 25 XYZ 2015 are in accordance with prevailing tax regulations. Namely the obligation of article 25 PT XYZ has been deposited before the maturity deposit and reporting of income tax Article 23 for further research can be developed into more comprehensive tax liability.

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Rosharlianti, Zulfa, und Rahmat Hidayat. „THE EFFECT OF TAX PLANNING AND DEFERRED TAX LIABILITIES ON EARNS MANAGEMENT“. EAJ (ECONOMICS AND ACCOUNTING JOURNAL) 2, Nr. 2 (12.08.2019): 124. http://dx.doi.org/10.32493/eaj.v2i2.y2019.p124-132.

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This researched are intended to analyze the effect of planning tax and deferred tax liabilities on earn management. Manufacturing companies listing on the IDX from 2013 to 2017 are the object of research. This research uses secondary data on annual reports obtained through the sites www.idx.co.id. Purposive sampling is the method used in sampling, with population of 132 entity and the sample in this research are 10 entities the observation period of 5 years, with the result that obtained 50 samples. The method data analysis of this research used multiple regression analysis with the SPSS version 24.The results shows that the tax planning has a negative effect on earn management, neither the deferred tax liabilities does not have effect on earn management. Simultaneously the tax planning and deferred tax liabilities have a positive effect on earn management.

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Шорохова, Ю. С. „On the problematic issues of determining the object of income tax“. Theory and practice of jurisprudence 1, Nr. 7 (16.03.2015): 22. http://dx.doi.org/10.21564/2225-6555.2015.1.63474.

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Salvas-Bronsard, Lise, und Pierre-Yvon Ouellet. „Sur les effets macroéconomiques d’une politique de taxation directe au Québec“. Articles 54, Nr. 3 (06.07.2009): 299–321. http://dx.doi.org/10.7202/800777ar.

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The object of this paper is twofold: 1) to introduce the disaggregated legal tax rates into a macroeconometric model containing disaggregated marginal propensities to consume; 2) to simulate variations of tax rates in order to study the relative efficiency of individual tax rates for economic stabilization and to look at the stability of the model with respect to the progressivity of these tax rates.

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Duan, Haiyan, und Kaile Zheng. „Land value-added tax planning of Real estate development enterprises“. E3S Web of Conferences 253 (2021): 03028. http://dx.doi.org/10.1051/e3sconf/202125303028.

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This paper takes the real estate development enterprise as the research object, based on the characteristics of land VALUE-ADDED tax, carries out tax planning on the land value-added tax of the real estate development enterprise from four aspects, including the deduction of interest expense, reasonable pricing, collection cost and whether to combine the real estate with different value-added rates. The conclusion shows that the real estate development enterprises can calculate the tax threshold and choose different tax payment schemes to reduce the tax burden.

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Shinkareva, Olga Vladimirovna. „New limits for the application of a simplified tax system: innovations of 2021“. Buhuchet v zdravoohranenii (Accounting in Healthcare), Nr. 2 (01.02.2021): 40–47. http://dx.doi.org/10.33920/med-17-2102-04.

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Article is devoted to the analysis of changes of limit limits of revenues of the organization and number of her workers at which excess the organization loses the right for application of a simplified tax system, the brought Federal law of 31.07.2020 No. 266-FZ “About modification of Chapter 26.2 of Part second of the Tax Code of the Russian Federation and Article 2 of the Federal law “About Modification of a Part the Second Tax Code of the Russian Federation”. Aspects of determination of these limits and their correction for coefficient-deflator are considered. The peculiarities of calculation of tax paid in case of application of simplified system of taxation at increased rates in case of exceeding limit limits are disclosed. Practical examples of determining the calculation of tax both in the object of taxation income and in the object of taxation income reduced by the amount of expenses are considered.

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Supardi, Eddy. „TANGGAPAN WAJIB PAJAK TERHADAP KUALITAS PELAYANAN DILIHAT DARI TINGKAT KEPENTINGAN DAN KINERJA PADA KANTOR PELAYANAN PAJAK KOTA BOGOR“. Jurnal Ilmiah Binaniaga 2, Nr. 01 (22.11.2018): 14. http://dx.doi.org/10.33062/jib.v2i01.199.

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The Tax Payer obidience in fulfiling their taxation obligation will be influenced a lot by the satisfaction level toward the service fiscus. The aim of this observation is to know the response of Tax Payer toward service quality through importance and performance. The population which become the object of this observation is the personal Tax Payer registered in Bogor Tax Service Office and the number of respondents taken as the sample are 100 respondents with Slovin formula. The analysis method used is descriptive analysis and importance-performance analysis. The result of this observation will be able to be used as one of the input to Bogor Tax Service Office in improving the quality service and for the following observation, especially those who take the same object as the observation in order to improve the quality service to the Tax Payer based on the service of its working way which is felt less. Otherwise it is important for The Tax Payer, maintaining the good work or balancing the service quality based on the working way which is evaluated less important by The Taxe Payer, but has been done reasonably well or very well by The Service Office

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Pavlova, Mariyana. „Tax Impact on Household Income“. Economics and Business 29, Nr. 1 (01.08.2016): 76–81. http://dx.doi.org/10.1515/eb-2016-0024.

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Abstract The household income is an important economic indicator because it determines the scale of the household sector consumption and its delay in future in terms of saving and investing. Many factors influence the magnitude of household income and one of these factors is taxation. Given the significance of tax payments not only for household income, and through them – for the national economy, the object of the current study is the household income and in particular the impact of the taxation framework on the formation of disposable income. The aim of the study is to examine the changes in the monetary income of households in the Republic of Bulgaria as a function of the implemented tax reforms in the period following the country’s accession to the EU.

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Sari, Devi Purnama, Taufik Silfian und Septian Khaerul Ghany. „IMPLEMENTASI KEBIJAKAN EARMARKING TAX PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DI KOTA BEKASI“. Jurnal Pajak Vokasi (JUPASI) 1, Nr. 1 (10.09.2019): 50–56. http://dx.doi.org/10.31334/jupasi.v1i1.492.

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The phenomenon of this study is about implementation Earmarking Tax of Pajak Bahan Bakar Kendaraan Bermotor – Vehicle Fuel Tax having allocation of fund is 70% for reduce of air pollution and environment damage. The purpose of this study is known and analyze of implementation policy earmarking tax vehicle fuels tax in Bekasi City and also entity of support and entity of inhibition on implementation this policy. Method of this study is using qualitative approach with descriptive specificity. The result of this study is implementation policy earmarking tax upon vehicle fuels tax in Bekasi City of West Java to the objective and target policy is as the allocation of funds to pressure the impact of of tax object with target policy is society by focuses to the negative impact of tax object. The activity of the policy on existing tax is in accordance with SOP, but implementation of the allocation fund is not in accordance with regulatations. The result of the activities of the policy of Earmarking Tax PBBKB not yet maximum utilization of allocation funds of activities budgeted. Enity of support has been the use of administrative systems and IT systems in the implementation of the policy of collecting Vehicle Fuel Tax such as Ring Code. While the entity inhibits the policy or rules and organizational structure. Because the Municipal Government of Bekasi has no special regulations governing the allocation of funds. And SKPD associated with the implementation of earmarking tax is still less active and less understanding of the policy.

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Sari, Devi Purnama, Taufik Silfian und Septian Khaerul Ghany. „IMPLEMENTASI KEBIJAKAN EARMARKING TAX PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DI KOTA BEKASI“. Jurnal Pajak Vokasi (JUPASI) 1, Nr. 1 (23.09.2019): 50–56. http://dx.doi.org/10.31334/jupasi.v1i1.505.

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The phenomenon of this study is about implementation Earmarking Tax of Pajak Bahan Bakar Kendaraan Bermotor – Vehicle Fuel Tax having allocation of fund is 70% for reduce of air pollution and environment damage. The purpose of this study is known and analyze of implementation policy earmarking tax vehicle fuels tax in Bekasi City and also entity of support and entity of inhibition on implementation this policy. Method of this study is using qualitative approach with descriptive specificity. The result of this study is implementation policy earmarking tax upon vehicle fuels tax in Bekasi City of West Java to the objective and target policy is as the allocation of funds to pressure the impact of of tax object with target policy is society by focuses to the negative impact of tax object. The activity of the policy on existing tax is in accordance with SOP, but implementation of the allocation fund is not in accordance with regulatations. The result of the activities of the policy of Earmarking Tax PBBKB not yet maximum utilization of allocation funds of activities budgeted. Enity of support has been the use of administrative systems and IT systems in the implementation of the policy of collecting Vehicle Fuel Tax such as Ring Code. While the entity inhibits the policy or rules and organizational structure. Because the Municipal Government of Bekasi has no special regulations governing the allocation of funds. And SKPD associated with the implementation of earmarking tax is still less active and less understanding of the policy.

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Asmawanti, Dri, Novella Elvandari und Baihaqi Baihaqi. „ANALISIS TAX EFFORT, EFEKTIVITAS, KONTRIBUSI DAN PERTUMBUHAN PAJAK DAERAH KOTA BENGKULU TAHUN 2011-2014“. Jurnal Akuntansi 6, Nr. 1 (13.05.2019): 35–52. http://dx.doi.org/10.33369/j.akuntansi.6.1.35-52.

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This study aimed to analyze the level of achievement of tax effort, effectiveness, contribution and tax growth of Bengkulu city in 2011-2014. The data used in this study are primary and secondary data obtained by taking the data and conduct interviews in DPPKA city of Bengkulu. This study uses aqualitative method. The object of this study is DPPKA city of Bengkulu. The test results showed that the attainment of tax effort, effectiveness, contribution and growth of Bengkulu city taxes that fluctuate.Key words: Tax Effort, Effectiveness, Contribution, Tax Growth

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Yanto, Alif Faruqi Febri, Soeparlan Pranoto und Dwi Suhartini. „Taxpayer Compliance at KPP Pratama Surabaya Mulyorejo with Risk Preference as A Moderated Variables“. EAJ (Economic and Accounting Journal) 4, Nr. 1 (15.04.2021): 48. http://dx.doi.org/10.32493/eaj.v4i1.y2021.p48-58.

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This study aims to examine taxpayer compliance that is influenced by tax audits, knowledge of taxation and tax administration services moderated by risk preferences. The object in this study is an individual taxpayer registered at KPP Pratama Surabaya Mulyorejo. The analytical method used in this study is GSCA. The results showed that tax audits, fiscal services have an effect on taxpayer compliance, while tax knowledge does not contribute to taxpayer compliance. Risk preference moderates the relationship between tax audit and taxpayer services on taxpayer compliance, but cannot moderate taxation knowledge on taxpayer compliance.

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Bobrus-Nowińska, Ewelina. „Czy budynek można uznać za budowlę w rozumieniu ustawy o podatkach i opłatach lokalnych? Glosa krytyczna do wyroku NSA z dnia 8 maja 2018 r., sygn. II FSK 1162/16“. Zeszyty Naukowe Uniwersytetu Rzeszowskiego. Seria Prawnicza. Prawo 30 (2020): 371–79. http://dx.doi.org/10.15584/znurprawo.2020.30.25.

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For correct implementation of the real estate tax, it is essential to properly qualify the object as a building or a structure. Currently, we are dealing with a precedent situation when the NSA and TK occupy opposite positions on this topic. The NSA indicates the factors, i.e. the purpose, equipment and the manner and possibilities of using this object as a whole. The Constitutional Tribunal emphasizes that the qualification of an object is determined solely by the features indicated directly in the provisions of the Act. It seems that in this case the only correct solution is to accept the position of the Constitutional Tribunal, according to which the language interpretation is decisive for the subject matter. As a result – an object can not be a building and a structure for the purposes of property tax, as they are separable definitions.

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Wijaya, Suparna, und Fitriyan Dwi Rahayu. „PENGARUH AGRESIVITAS TRANSFER PRICING, PENGGUNAAN NEGARA LINDUNG PAJAK, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK“. JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 16, Nr. 2 (31.07.2021): 245. http://dx.doi.org/10.25105/jipak.v16i2.9257.

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This study examined the effect of transfer pricing aggressiveness, tax heaven, and institusional ownership on tax avoidance with tax audit as moderating variabel. The research object used 65 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2019 period, so the total observation is 325 samples. The results show that transfer pricing aggressiveness has a positive effect and institutional ownership has a negative effect on tax avoidance, while tax heaven has no effect on tax avoidance. In addition, moderation in tax audits is able to weakens the positive effect of transfer pricing aggressiveness on tax avoidance. However, tax audits does not weaken the positive effect of tax heaven and does not strengthen the negative effect of institutional ownership on tax avoidance.

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Momongan, Erwin, Itje Pangkey und Jeane Langkai. „Potential Analysis of Rural and Urban Land and Building Taxes in Minahasa Regency“. Journal of Asian Multicultural Research for Economy and Management Study 2, Nr. 3 (07.06.2021): 92–101. http://dx.doi.org/10.47616/jamrems.v2i3.143.

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The purpose of this study is to analyze the contribution of Rural and Urban Land and Building Tax (PBB-P2) to Minahasa Regency Regional Revenue, the determinant factor of PBB-P2 revenue which has the most tax objects/subjects but has not contributed to Minahasa Regency Locally-generated revenue (PAD) and Strategies in seeking PBB-P2 in Minahasa Regency to provide real contribution to local revenue. This research method includes a qualitative approach and a quantitative approach to the BPPRETDA case study method. SWOT-Quadrant Analysis. The results of quadrant 1 position score 0.29 external opportunities & 0.12 internal strengths. Progressive action, the SO matrix is recommended by BPPRETDA to increase (NJOP & tax rate 0.3%), increase (officer education, facilities & tax revenue sharing), and collect PBB-P2 data. Potential Determination of Rp.134,128,478,400,- (11% Regional Revenue). It is necessary to determine the (Selling Value of Tax Object (NJOP) of land and buildings to be increased to near market prices with office work and field inspections and to support education, training for officers is needed to continue to be carried out in collaboration with the Ministry of Finance or independently by the Regional Government.

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Hendarto, Edgar. „PENGENAAN PAJAK PENGHASILAN BAGI AHLI WARIS ATAS TAMBAHAN PENGHASILAN YANG DIPEROLEH DARI WARISAN“. Jurnal Magister Hukum ARGUMENTUM 6, Nr. 1 (06.05.2019): 1062–81. http://dx.doi.org/10.24123/argu.v6i1.1858.

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This research discusses the basis for imposing income tax for heirs on income accrued from inheritance, as well as conformity with the objectives of the law as certainty, justice, and benefit of the law. This study is a normative study with a statutory approach and a conceptual approach, using qualitative analysis. The results of the study state that inheritance that has not been divided is subject to tax, and inheritance that has been divided is not a tax object, heirs who receive additional income from inheritance are exempted from the income tax from the transfer of rights to land and / or buildings issued by issuance of SKB PPh, SKB PPh is given if the land and / or buildings that are objects of inheritance have been reported in Annual Income Tax Returns, unless the heir has income below the Non-Taxable Income (PTKP) and the gross amount of the transfer is less than IDR 60,000,000.00 based on SE-20 / PJ / 2015. The imposition of tax on additional income based on fulfilling legal objectives as justice, while for certainty has not been fulfilled because there are conflicts of norms and legal vacancies for inheritance other than land and / or buildings, while the purpose of law as benefit has not yet benefited heirs

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Ramazanov, T. B., und A. M. Yarakhmedov. „FEATURES OF FORENSIC CHARACTERISTICS OF TAX CRIMES“. Law Нerald of Dagestan State University 37, Nr. 1 (2021): 123–26. http://dx.doi.org/10.21779/2224-0241-2021-37-1-123-126.

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The article reveals the concept and structure of criminalistic characteristics of tax crimes. As structural elements, data on the identity of the criminal, the place, time and conditions of committing tax crimes, the object and subject of the crime, and the reasons that contribute to its Commission are considered. The Central element of the criminalistic characterization of tax crimes is the method of committing the act. A brief description of common ways of evading taxes and other fees is given.

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