scholarly journals Analysis of article 69-B of the CFF and the tax culture

Author(s):  
Miguel Ángel Andrade-Oseguera ◽  
Adriana Paredes-Barrón ◽  
José Luis Bárcenas-Puente

The economic situation in our country, the emergence of new companies and the disappearance of others, makes many taxpayers resort to unconventional strategies, in order to avoid compliance with tax obligations as established in the regulations, to improve their finances , This, many of the times they do it by resorting to some figures inherent to evasion practices, those that imitate and others that give tax effects, the authority colloquially calls them EFOS and EDOS, Companies that Invoice Simulated Operations and Companies that Deduct Simulated Operations . The taxpayer who resorts to the use of this evasion practice and who is identified by the competent authority, will have to abide by the procedure established in article 69-B of the Federal Tax Code. The work shows the analysis of this procedure, and the relationship that it has with an adequate Tax Culture, through the implementation of an adequate Fiscal Citizenship.

ALQALAM ◽  
2013 ◽  
Vol 30 (3) ◽  
pp. 563
Author(s):  
Suhaimi Suhaimi

In line with the times demand, nationlism changes as a dynamic of dialectics proceeds with changes in social, political, and ekonomic in the country and global levels. Based on a review of historical chronology, this paper analyzed descriptively the relationship between Islam and nationalism in Indonesia. Since the early growth of nationalism and the Dutch colonization period in Indonesia, Islam became the spirit of sacrifice of lives and property of the Indonesian people's fighting to get independence and on the Japanese colonial period and the early days of independence, Islam through the muslim leaders founction as base of departure and developer awareness of nasionalism, patriotism and unity to defend the independence. Despite the authoritarian New Order ruler cope with Islam through the establishment of the Association of Indonesian Muslim Intellectuals (ICMI), but awareness of national Muslim leaders to build Indonesia managed to push governance reforms. And in this era of reform, the spirit of nationalism and the spirit of sacrifice of the Indonesian leaders increasingly eroded by corruption. Key words: proto-nationalism, political nationalism, cultural nationalism.


Think India ◽  
2019 ◽  
Vol 22 (1) ◽  
pp. 51-59
Author(s):  
Priyanka ◽  
Ipshita Bansal

As per the current condition of environment degradation, most of the higher education institutions are working on making the campus green and implementing sustainability in curriculum as well as working of institution. The current study focuses on green management of campuses of private universities of Haryana on operational aspect of institution and determine the best practices that were adopted and should be adopted in order to implement sustainability processes. Green management means the integration of principle of Management and environment management that form the relationship between environment and management. The data is collected from, private universities of Haryana through studying the documents, website and interview of competent authority of universities. Based on the research, concept of green campus has been purposed which involve the smart sharing of resources, development of green buildings and reducing the use of transportation and carbon footprints. In addition, the study also conclude that sustainability and green management should be made the integral part of the attitude of students, scholars and staff members for making the campus green. So, the best practices should be adopted across various area of institution for making the environment sustainable green campus and forming the positive attitude of students and staff members towards sustainability.


1979 ◽  
Vol 30 (4) ◽  
pp. 667
Author(s):  
PJM Sale

In experiments in a phytotron with potato cv. Sebago and in the field with cvv. Sebago and Sequoia the times for planting to emergence, new tuber initiation and small tuber stage were measured in relation to temperature. Emergence was linearly related to mean temperature and relatively independent of diurnal or periodic fluctuations up to an optimum of 22–24°C, and up to this optimum could be considered as a degree-day requirement calculated from either soil temperature at tuber depth or air temperature. For both cultivars planted with just-visible sprouts this was about 450 degree-days reckoned above a +2° minimum. At temperatures above the optimum, emergence was actively inhibited, and the relationship no longer held when appreciable periods were spent above about 24°. Once emergence had occurred, new tuber initiation and growth to the small tuber stage tended to be promoted at low temperatures especially in cv. Sequoia; phytotron treatments where night temperature was higher than day had a particularly adverse effect. It appeared that field development was adversely affected if a rapid increase in soil temperature occurred during the period of emergence.


2020 ◽  
Vol 14 (1) ◽  
pp. 1-22
Author(s):  
Muhammad Akrom Adabi ◽  
Neny Muthi'atul Awwaliyah

AbstractThe Qur’an, which has the status of a Muslim holy book, is experiencing "alienation" because it is considered unable to make practical contributions to various new challenges that arise. Al-Qur’an and Pancasila, which are the two important handles of Indonesian Muslims, are expected to not only keep up with the times. More than that, the al-Qur’an and Pancasila must really be able to fill the void and give an active role through its values, to bring the progress of Indonesia with a distinctive personality in the face of the Industrial 4.0 era. This paper tries to review the strengthening of Muslim Hub as a strategy in dealing with Industry 4.0 through contextualization of the values of the Koran and Pancasila. This study uses Max Weber's theory of Protestant ethics. In a book entitled The Protestant Ethics and Spirit of Capitalism, Weber has done a thorough analysis of the relationship between capitalism and religion. AbstrakAl-Qur’an dan Pancasila harus betul-betul mampu mengisi kekosongan dan memberi peran aktif melalui nilai-nilainya, untuk membawa kemajuan Indonesia dengan kepribadian yang khas dalam menghadapi era Industri 4.0. Tulisan ini mencoba mengulas seputar penguatan muslim hub sebagai strategi dalam menghadapi Industri 4.0 melalui kontekstualisasi nilai al-Qur’an dan Pancasila. Dalam penelitian ini ada dua bukti empiris yang pertama order monastic, dimana orang saleh ternyata juga memiliki prestasi yang gemilang dari sisi material. Kedua sekte protestan yang memiliki prestasi yang gemilang dalam fase awal munculnya kapitalisme modern. Penelitian ini menggunakan teori Max Weber tentang etika Protestan. Dalam buku yang berjudul The Protestan Ethics and Spirit of Capitalism, Weber telah melakukan analisa yang mendalam mengenai relasi kapitalisme dan keagamaan yang menunjukkan betapa agama memiliki pengaruh kuat dalam pembentukan karakter pemeluknya. Jika ditarik ke kajian yang lebih luas, maka ideologi memiliki peran kuat dalam mempengaruhi perilaku pengikutnya, baik ideologi keagamaan maupun ideologi kenegaraan. Kata Kunci: Kontekstualisasi, Al-Qur’an, Pancasila, Industri 4.0.


2021 ◽  
Vol 4 (1) ◽  
pp. 53
Author(s):  
Muhammad Abror Rosyidin

However, along with the times, pesantren have not only opened religious-based schools, but also public schools that provide general knowledge (natural, social, and language) to their students. Educational formalities in pesantren were also proposed so that pesantren alumni could continue their education to public schools. There are three main problems in this paper by reconstructing the pesantren education system, as follows; (1) the relationship between pesantren and the outside world, (2) the relationship between pesantren and science and technology, and (3) the epistemology of Islamic Science in Pesantren Sains (Trensains).�The qualitative�descriptive method is the choice in this study. This research is a qualitative field study with case studies. In order to obtain comprehensive data and pay attention to the relationship between the data and the focus and objectives of the research, data collection in this study used three techniques, namely (1) interviews, (2) participant observation: (3) research documentation. Research activities in data analysis include data reduction, data presentation, and drawing conclusions. From this research, it can be found that the interaction of science and technology with science cannot be denied. So pesantren must be prepared to deal with it. There are several Islamic boarding schools that have interacted with science and technology, both of which have greatly influenced the style of education, one of which is the Tebuireng Science Boarding School (Trensains). Santri are invited to study religion (Qur'an) as well as to study the verses of Kauniyah contained in it.Keywords: Interaction, Pesantren, Science, Technology


Author(s):  
Daniel Nettle ◽  
Elliott Johnson ◽  
Matthew Johnson ◽  
Rebecca Saxe

AbstractThe onset of the 2020 global COVID-19 pandemic led to a marked increase in positive discussion of Universal Basic Income (UBI) in political and media circles. However, we do not know whether there was a corresponding increase in support for the policy in the public at large, or why. Here, we present three studies carried out during 2020 in UK and US samples. In study 1 (n = 802, April 2020), people expressed much stronger support for a UBI policy for the times of the pandemic and its aftermath than for normal times. This was largely explained by the increased importance they attached, in the pandemic context, to a system that is simple and efficient to administer, and that reduces stress and anxiety in society. In study 2 (n = 400, May 2020), we pitted UBI against a conditional targeted social transfer system. Preferences for UBI were stronger for pandemic times than for normal times. This was partially explained by a number of perceived advantages, such as simplicity of administration and suitability for a changing world. In study 3 (n = 397, September 2020), we found that the headline results of studies 1 and 2 persisted six months after the onset of the pandemic, albeit with attenuated effect sizes. Our results illustrate how a changing social and economic situation can bring about markedly different policy preferences, through changes in citizens’ perceptions of what is currently important.


2020 ◽  
Author(s):  
Matus Adamkovic ◽  
Pavol Kačmár ◽  
Marcel Martončik ◽  
Peter Babincak

A promising factor for explaining the relationship between economic situation and time preferences is one's construal level (i.e., the abstractness/concreteness of thinking). In this preregistered experiment, we examined the effects of construal level manipulation on time discounting and additionally examined the relationships between the economic situation and time discounting in tasks involving both real incentives and hypothetical rewards. Although we found small effects of construal level manipulation on one's time preferences, we remain skeptical about the findings and offer alternative explanations. Further replication attempts on this topic are very much needed.


2020 ◽  
pp. 31-35
Author(s):  
Maria Kudryavtseva

The article examines the relationship between the social policy of the state and the Institute of social work. Some foreign and domestic approaches to defi ning the essence of social work as a specifi c type of activity are presented. It is noted that at a specifi c historical stage, the prevailing directions of social work, models of social assistance and support are determined by the socio-economic situation in the country, the level of social development, and the socio-cultural context. It is emphasized that in the conditions of modern reality, there is a need to develop the Institute of social work and realize its potential.


2018 ◽  
Vol 2 (1) ◽  
pp. 183
Author(s):  
Ida Vera Sophya

<p>Today, we can see that the negligence of parents and early childhood’s<br />teachers could not keep pace with the times. This can be seen from the<br />development of increasingly sophisticated technology and the rise of children’s<br />television programs become more interested. Given this phenomenon, the<br />parents and educators particularly in early childhood environment, should<br />be flashback while they are still at an early age. The existence of storytelling<br />activities tend to have waned since eroded by age and sophisticated era. Though<br />keep in mind that there are many benefits by giving a fairy tale to children.<br />Children’s tales are very useful for being able to glue the relationship between<br />parents and their children, as well as helping to optimize the development of<br />children’s psychological and emotional intelligence. The examples of fairy tales<br />that can be given to children is a tale of local knowledge that can be drawn<br />from the local legends and the unique stories.</p>


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