Report of the Connecticut Temporary Commission to Study the Tax Laws of the State and to Make Recommendations Concerning Their Revision.

1936 ◽  
Vol 44 (3) ◽  
pp. 429-431
Author(s):  
Carl Shoup
Keyword(s):  
The State ◽  
Tax Laws

scholarly journals Program Pendampingan Pemungutan Pajak Yayasan Keagamaan

2019 ◽  
Vol 3 (1) ◽  
pp. 13
Author(s):  
Hanik Susilawati Muamarah ◽  
Marsono Marsono ◽  
Arifah Fibri Andriani
Keyword(s):  
Income Tax ◽  
Service Providers ◽  
The State ◽  
Mentoring Program ◽  
Tax Collection ◽  
Tax Laws ◽  
Tax Deduction ◽  
Laws And Regulations

This mentoring program aims to provide an understanding of the provisions of tax collection by religious foundations, such as the MRBJ Foundation managing the Great Mosque of Bintaro Jaya located in Bintaro Jaya, South Tangerang. In carrying out its activities, the MRBJ Foundation involves and makes payments to several parties, such as lecturers, doctors, and service providers. However, so far, the foundation has not fully understood the provisions regarding the tax deduction. Politeknik Keuangan Negara STAN (PKN STAN) conducts assistance to identify objects and calculate the amount of payable income tax that must be deducted or collected, which is deposit to the state treasury, up to the reporting of the Income Tax Period SPT. The results of the assistants are expected to enable the MRBJ foundation to analyze itself and carry out its obligations as a cutter/collector per the provisions of tax laws and regulations. 

scholarly journals Responding To State Sales Tax Laws For Online Retailers A Case Study Of Amazon And The States

2012 ◽  
Vol 28 (6) ◽  
pp. 1229
Author(s):  
Ross A. Malaga
Keyword(s):  
The State ◽  
Sales Tax ◽  
Online Retailers ◽  
Tax Laws ◽  
State Budgets ◽  
Potential Impact

As state budgets have come under increasing pressure, many states have enacted so called Amazon taxes that seek to have large online retailers collect state sales tax. States are attempting to expand the concept of nexus to include marketing affiliates and corporate subsidiaries. Amazon and other large retailers have reacted in different ways depending on the state and the specific legislation. This paper discusses the potential impact of these new laws and how both states and online retailers have dealt with the issues involved.

The Second Session of the Seventy-Seventh Congress

1943 ◽  
Vol 37 (2) ◽  
pp. 290-305
Author(s):  
Floyd M. Riddick
Keyword(s):  
United States ◽  
The United States ◽  
The State ◽  
The Other ◽  
State Of The Union ◽  
Other Hand ◽  
Tax Laws ◽  
The Government ◽  
The Right ◽  
Poll Tax

The course of affairs in the second session of the Seventy-seventh Congress can best be differentiated from that of all recent years if examined with the thought that the United States is in an “all-out” war. That was how the President presented the situation to Congress on January 6 in his annual message on the state of the Union. And that was the phrase frequently used throughout the year by Representatives and Senators as an argument for or against enacting controversial bills, delegating unprecedented regulative powers, or appropriating many billions of dollars to defray governmental expenses.On the other hand, while all of the recommendations for legislation embodied in the President's message were designed to bring the war more quickly to a close, Congress was asked by the Administration at various times during the year for the enactment of measures not related to the defense program, as the proposals to “rid Congress of trivia” and for settlement of claims of American nationals against the government of Mexico. The House and Senate, likewise, of their own accord, troubled themselves with such matters as the repeal of poll tax laws, the right of Senator Langer to his seat in the Senate, and the so-called “Congressional pension bill.”

scholarly journals ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 25 PADA PT. SURYA FAJAR MAS MANADO

2020 ◽  
Vol 15 (2) ◽  
pp. 77
Author(s):  
Ryan Yngwie Mamahit ◽  
Harijanto Sabijono ◽  
Stanley Kho Walandouw
Keyword(s):  
Quantitative Study ◽  
Income Tax ◽  
The State ◽  
Corporate Income Tax ◽  
General Fund ◽  
Tax Laws ◽  
Tax Payments ◽  
A Company

Tax is main source of revenue for financing all govermental expenditures, both in terms of development and activities related to the interests of the country. Used also for general fund expenses related to the duty of the state to govern. PT. Surya Fajar Mas is a company engaged in the construction field. Company made tax payments, one of which is that the corporate income tax income tax Article 25. This study aims to determine the calculation, depositing, and reporting of income tax Article 25 on PT. Surya Fajar Mas. This study used a quantitative study. The result shows that the calculation of income tax artile 25 at PT. Surya Fajar Mas was correct and in correcting the fiscal in accordance with the applicable tax laws. It is recommended that both operasional and administrative and general as well as other expenses should be substantiated with strong and valid evidance.

Integration and Reorientation

2020 ◽  
pp. 89-123
Author(s):  
Stephen Badalyan Riegg
Keyword(s):  
The State ◽  
The Caucasus ◽  
The Social ◽  
Armenian Diaspora ◽  
Tax Laws ◽  
Economic Roles

This chapter illustrates senior statesmen's competing visions for the social and economic roles that Armenians should play in the tsarist empire at mid-century. It also studies the shifting opposition and cooperation between the Orthodox and Armenian churches. The chapter uses first viceroy of the Caucasus, Mikhail Vorontsov, and other officials to examine the evolution of Russian perceptions of Armenian political loyalty and inspect the codification of the state's cooperation with the Armenian Church. It discusses how the autocracy continued to struggle to incorporate different sections of its internal Armenian diaspora during the reign of Tsar Nicholas when the state sought to standardize the tax laws and religion-related statutes governing its Armenian subjects. It also clarifies how the encounter between Nicholaevan Russia and Armenians confirmed the argument that imperial states operate as states of exception that vigilantly produce exceptions to their principles and exceptions to their laws.

scholarly journals PANCASILA SEBAGAI DASAR FALSAFAH PAJAK DI INDONESIA

to-ra ◽  
2019 ◽  
Vol 5 (1) ◽  
pp. 26
Author(s):  
Thomas Abbon
Keyword(s):  
The State ◽  
State And Society ◽  
Tax Laws ◽  
National Consensus ◽  
Basic Philosophy ◽  
Laws And Regulations

Abstract It has become a national consensus that the Pancasila is the basic philosophy of the state and nation of Indonesia, which underlies all actions and deeds in the life of the state and society. Through TAP MPRS No. XX / MPRS / 1966 it has been established that Pancasila is the source of all sources of law in Indonesia. The consequence is that any existing laws and regulations must be based and must not con ict with Pancasila, including taxation.   Keywords: national consensus; Pancasila; tax; laws and regulations.

Tax Incentives for Participants of Regional Investment Projects as Preferences

2020 ◽  
Vol 15 (8) ◽  
pp. 66-74
Author(s):  
M. V. Kamenkov
Keyword(s):  
Russian Federation ◽  
General Rule ◽  
Tax Incentives ◽  
The State ◽  
Investment Projects ◽  
Regional Investment ◽  
Tax Laws ◽  
Antitrust Legislation ◽  
The Russian Federation ◽  
Antitrust Regulation

Under the general rule, tex incentives are provided in order to stimulate certain sectors of the economy or activities, contribute to the achievement of social and political objectives before the State. Contemporary tax laws of any country provide many tax incentives, and Russian tax laws are no exception. Meanwhile, tax incentives are in full discretion of the State and are granted at all levels of public power, with the regions having fairly broad powers in this matter. In this regard, without disputing the importance of tax incentivization, it is impossible to fail to notice that the provision of tax incentives may be unequal for the competitors operating on the same commodity market, and some of them, for some reason or other, are not subject to obtaining tax preferences. Moreover, although the tax incentives are provided by the State, the rules for granting them are not related to the procedure intended to grant state preferences under antitrust legislation. The incentives granted at the regional level that may lead to an imbalance in economic entities’ operation in various territories of the Russian Federation are of primery concern. On the example of tax incentives provided for participants of regional investment projects, the paper elucidates the issue of the balance between tax incentives under the Tax Code of the Russian Federation and preferences under antitrust laws. Comparing the essential features of the legal institutions under consideration, the author comes to the conclusion that regional tax incentives should be considered as a type of preferences, although antitrust regulation does not permit proper monitoring of the procedure of granting such preferences.

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