This study aims to describe the implementation of Tax Planning, in order minimize Income payments at PT. MTH. The type data used is primary and secondary data. analytical method descriptive quantitative qualitative. Based on results it can be concluded that Planning carried out by PT.” MTH” not optimal, where there are still company expenses recorded as for obtaining, collecting maintaining inc...

This paper investigates the effects of multi-layer tax arrangements on compliance norms and behaviours individuals in 49 Latin American African countries. To date, literature predominantly portrays government-taxpayer relationship as bilateral. In practice, however, taxpayers have multiple payment obligations often towards more than one tier government. argues for consideration multi-level cros...

OVO Mobile Payment is a new method of online payment which has existed and cooperated together with Grab since June 2018. This research aims to understand user's perception on transportation application towards usage behavior mobile payment. The type this survey study. subjects are all users who use in Jabodetabek Yogyakarta. Sampling was collected using snowball method. data through by spreadi...

The value of stock-based compensation is typically taxed as ordinary income to the employee at vesting, but subsequent gains on the stock are capital gains. I examine whether it is ever optimal for an employee to accelerate the payment of ordinary income tax in order for subsequent gains to be taxed at the lower capital gains rate. The employee may accomplish this, for example, by exercising a ...

The use of technology in commercial activities for many years has led to the emergence of various new supporting services in the marketplace. Among the services is the e-payment which enables payment done via the electronic medium and without involving any physical cash. E-Payment systems have received different acceptance level throughout the world – some methods of e-payment are highly adopte...

Besley (1988) uses a scaling approach to model merit good arguments in commodity tax policy. In this paper, I question this approach on the grounds that it produces ’wrong’ recommendations—taxation (subsidisation) of merit (demerit) goods—whenever the demand for the (de)merit good is inelastic. I propose an alternative approach that does not suffer from this deficiency, and derive the ensuing f...