This study aims to produce a Taxpayer Compliance model (Study on Taxpayers Doing Business in Medan City. The research was conducted population of this is taxpayers who carry out business activities City, both individual and businessmen. corporate tax. Because the number City very large unknown, sample selection made 97 were obtained. taken by convenience sampling technique. survey used media qu...

This paper analyses the Judgement of Court Justice European Union (CJEU) 7 August 2018, case C-475/17, on request for a preliminary ruling made by Estonia Supreme compatibility between municipal sales tax, which said country’s legislation allows municipalities to establish, and value added tax (VAT), is Community-wide in scope. Pursuant its interpretation VAT Directive, CJEU concluded that this...

Taxpayer compliance is based on the trust in tax officers who are not corrupt and fairness obtained from paying taxes. Obedient Taxpayers obedient fulfill carry out their obligations by provisions of laws regulations. This study aims to determine effect corruption justice variables individual taxpayer compliance. research was conducted at Tax Office (KPP) Batu. The type data used this descripti...

Tax is the biggest source of income for Indonesia. Various targets continue to be made every year increase awareness taxpayers and tax authorities towards taxes. One them implementation joint responsibility on Value Added (VAT). The imposition carried out with aim ensuring that there are no unpaid taxes by in a transaction. This research was conducted collecting primary data through interviews ...

This study aims to analyze the juridical review of principles and systems local tax collection in national development. The research method used is normative juridical. results showed that was carried out based on principle "Four common taxation" or "The four maxims", which contained; 1) Principle Equality (principle balance with ability justice), 2) Certainty legal certainty), Convinience Paym...

This research about the imposition of online billboard tax as reviewed from article 49 law number 28 2009 concerning regional taxes and retribution. The discusses arrangements tax-based advertisements on Internet social media well legal implications not being regulated basis for internet media. Because there are differences in treatment between implementation conventional with based online. Con...

the aim of this study was to examine dimensions of tax exemptions in iran sport from viewpoints of managers of sport clubs and sport experts. the research method was descriptive and correlation. statistical population included the managers of sport clubs and sport experts in three provinces of tehran, isfahan and fars. sample of managers were equal to the statistical population (n=n=25) and the...

The paper explores the issue of fairness progressive taxation. introduction taxation in Russian Federation 2021 was announced by President Vladimir Putin his Address to citizens on June 23, 2020. returning has been repeatedly raised scientific community, and one argument its favor provision that is more fair than proportional At same time, as Putin’s words suggest, main goal tax progression fin...