Transformation of Tax Management in the Context of Digitalization

2021 ◽  
pp. 465-470
Author(s):  
T. A. Kulkova ◽  
V. O. Levchenko ◽  
A. S. Makarov
Keyword(s):  
Tax Management

Analisis Manajemen Pajak Pada Industri Penyedia Jasa Telekomunikasi

2010 ◽  
Vol 2 (1) ◽  
pp. 57-69
Author(s):  
Iim Ibrahim Nur
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Transformation Method ◽  
Tax Burden ◽  
Tax Allowance ◽  
Straight Line ◽  
Tax Management ◽  
Family Gathering ◽  
Straight Line Method ◽  
Depreciation Methods

Tax Management must be done throughout the company’s activities. In principle, tax management can be done via good tax compliance and minimizing tax burden. The latter can be achieved by transforming non-deductible expenses into deductible expenses. For example, PT Nyambung Teruuusss Tbk. (PT. NT) must change income Tax Art. 21 paid by the company into tax allowance with gross-up method, pooling company's cars at the office instead of letting these cars brought home by the employees, outbound training for employees instead of family gathering, and other methods including converting fringe benefits into allowance. Another method to minimize tax burden is to change depreciation methods into double-declining method instead of straight-line method. With nondeductible transformation method have saved PT NT Rp 5.26 billion of corporate income tax, while depreciation methods transformation is predicted to save the company Rp 735.66 billion for an eightyear period

scholarly journals Innovation and cross-functional teams

2018 ◽  
Vol 24 (1/2) ◽  
pp. 84-105 ◽  
Author(s):  
Daniel Marasquini Stipp ◽  
Márcio Lopes Pimenta ◽  
Daniel Jugend
Keyword(s):  
Single Case ◽  
Field Research ◽  
Incremental Innovation ◽  
Future Research ◽  
Content Type ◽  
The Public ◽  
Tax Management ◽  
Functional Teams ◽  
Practical Implications

Purpose The aim of this paper is to characterize how innovation may happen through cross-functional teams (CFT) in an organization of the public sector. Design/methodology/approach A case study helped to characterize several behavior patterns, team structures and respective links with generating innovation in internal processes and public answering contexts. Findings The results highlight that formal-temporary teams present a higher capacity to generate incremental innovation in products, whereas permanent-informal teams have a higher capacity to generate innovation in the internal processes and public answering contexts. Research limitations/implications The limitations of this research relate to the fact that this is a single case study, and although it is an important case to examine innovation and CFTs, by its very nature, it is not possible to extend and generalize the obtained data to other organizations. The evaluation of its propositions was merely qualitative, and future research is needed to validate its characteristics. Practical implications Several settings of CFTs are presented, as well as their ability to generate different types of innovation, such as the computerization of documents, petitions and papers, which decreases the time to answer the taxpayer. Moreover, CFTs can help to create products, such as computer programs that can be used not only locally but also in several public organizations related to tax management. Originality/value The field research provides the perceptions of the respondents regarding CFT characteristics that can lead to specific types of innovation, as well as the types of products or services that can be generated by these processes.

Determinant Factors of Tax Management in Indonesia Corporations

2021 ◽  
Author(s):  
Levana Dhia Prawati ◽  
Martinus Hanung Setyawan ◽  
Christoph Amadeus Andrianto
Keyword(s):  
Determinant Factors ◽  
Tax Management

Scientific and Applied Approach to the Definition of Tax Management

Vestnik NSUEM ◽  
2021 ◽  
pp. 242-259
Author(s):  
A. A. Aksentiev ◽  
O. M. Ermolenko
Keyword(s):  
Financial Management ◽  
Tax Management ◽  
Functional Orientation ◽  
Applied Approach ◽  
Definition Of

The article considers essential specifics of the «tax management» category at the modern stage of its development in Russia. A retrospective approach explaining the nature of definition of the presented term is suggested. The conducted research makes it possible to draw a conclusion that today tax management is being transformed into a separate field of knowledge, substantially detached from financial management. The paper presents the authorial interpretation of tax management specifying its functional orientation.

Tax Optimization of Municipal Bond Portfolios: Investment Selection and Tax Rate Arbitrage

2018 ◽  
Keyword(s):  
Interest Rates ◽  
Capital Gains ◽  
Municipal Bond ◽  
Tax Rate ◽  
Arbitrage Opportunities ◽  
Bond Portfolio ◽  
Tax Management ◽  
Selling Strategies ◽  
Tax Loss

This article considers how to improve the after-tax performance of a municipal bond portfolio by using tax-beneficial selling strategies. These strategies include tax loss harvesting (selling a bond at a price below the investor’s tax basis), applicable when interest rates increase, and tax rate arbitrage (paying tax earlier at a relatively low long-term capital gains rate, rather than at maturity at a much higher rate), applicable when rates decline. A tax-beneficial selling opportunity is a free investor-specific option, acquired automatically at the time of purchase. The combination of tax loss harvesting and rate arbitrage opportunities provides a straddle. The embedded tax option in a portfolio can be valued using option-adjusted spread–based bond analytics. Astute investors should maximize the value of the tax option in their portfolios, subject to the usual portfolio profile constraints. The author shows that bonds purchased near par are poorly suited for tax management and that dynamic tax management can improve the expected annual after-tax return by 20 to 30 bps.

scholarly journals ABU YUSUF DAN PAJAK (KONSEP DALAM KITAB AL-KHARAJ DAN RELEVANSINYA DA-LAM EKONOMI SAAT INI)

Fenomena ◽  
2021 ◽  
Vol 20 (1) ◽  
pp. 45-60
Author(s):  
Arif Zunaidi
Keyword(s):  
The State ◽  
Economic Conditions ◽  
Tax Revenue ◽  
The Public ◽  
State Revenue ◽  
Tax Management

Sebagai tokoh yang memiliki nama besar, Abu Yusuf memiliki karya fenomenal dalam bidang pajak, yaitu kitab Al-Kharaj. Kitab yang ditulis atas permintaan Khalifah Harun Ar-Rasyid ini digunakan sebagai pedoman dalam pengelolaan pajak. Sebagai salah satu sektor penting dalam penerimaan negara, pajak seharusnya tidak mendzolimi masyarakat dari besaran presentasenya. Tujuan dari penulisan ini adalah untuk mengetahui sejarah penulisan kitab Al-Kharaj  dan isi kitabnya. Selain itu, tulisan ini juga untuk mengetahui konsep pajak yang ditulis Abu Yusuf dan utilitasnya dengan ekonomi saat ini.  Metode yang digunakan dalam penulisan ini adalah metodologi pemikiran tokoh yang dilacak dari sikap, tulisan atau pun tanggapan pada suatu kasus fenomena yang terjadi pada masa itu. Untuk mengetahui latar belakang pemikiran Abu Yusuf tidak bisa mengesampingkan beberapa faktor yang ada, baik faktor internal maupun faktor eksternal yang menjadi pemicunya. Hasil penelitian menemukan bahwa pemikiran Abu Yusuf tentang pajak menjadi salah satu konsep yang dilaksanakan hingga saat ini. Konsepnya dipakai dan diaplikasikan dalam menentukan presentase penerimaan pajak oleh negara. Konsep Al-Kharaj digunakan dalam sektor penerimaan Pajak Bumi dan Bangunan (PBB), bea cukai. Kata kunci: Abu Yusuf, Kitab Al-Kharaj, Pajak, Pendapatan Negara   As a well-known figure, Abu Yusuf has written a phenomenal work in taxation studies, namely al-Kharaj. This book which written at the request of the Caliph Harun ar-Rashid is used as a guide in tax management efforts. As one of the important sectors in state revenue, taxes should not deceive the public from their percentage. The article aims to find out the context of Al-Kharaj and its contents. Therefore, this study seeks to reveal the thoughts of Abu Yusuf and his background which were traced through his attitudes, writings, and responses to a case that occurred at that time. In addition, the paper is also to find out the tax concept initiated by Abu Yusuf and its practice in economic conditions' today. The results of this study found that Abu Yusuf's thought about taxes is one of the concepts that is still used today. This concept is applied in determining the percentage of tax revenue by the state. The Al-Kharaj concept is also used in the land and building tax (PBB) and customs revenue sectors.

scholarly journals Income tax management in banks in the Republic of Serbia

2019 ◽  
Vol 21 (3) ◽  
pp. 199-208
Author(s):  
Violeta Todorović ◽  
Jasmina Bogićević ◽  
Stefan Vržina
Keyword(s):  
Income Tax ◽  
Tax Management ◽  
The Republic
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