Conceptual Image of Intellectual Optimization Technology for Anti-crisis Tax Management Innovations in Relation to High-Tech Enterprises

The problematic task of complex taxation is considered in relation to a high-tech industrial enterprise for two categories of macro situations: “ordinary” and crisis one. The criticality of the taxation factor is shown and the main disadvantages of the tax system for the discussed area are highlighted using the example of modern Russian realities. A typological variety of tax environments associated with a modern Russian high-tech enterprise is presented and they are integrated into a system. They are classified on the basis of taxpayer subjectivity in the context of the hierarchical level (macro-, meso- and microlevels) and country affiliation. Substantial formulation and formalization of the optimal taxation problem for the external macroenvironment for cases of non-crisis and crisis situations are presented. Software and mathematical tools for solving it are configured. There are demo example and references to testing the proposed development.

EVALUATION OF IMPLEMENTING FINANCIAL SERVICES AUTHORITY AS A TAX SUBJECT

This researchis conducted to examine the determination of Otoritas Jasa Keuangan as a tax subject and object by the Directorate General of Taxes. DGT determines levies by the OJK on the financial sector related to tax objects. This can lead to double taxation problem depending on the remaining levies of the current year and the following year's budget must be submitted by the OJK to the Treasury. This study employs the state sovereignty theory to request that this stipulation is under statutory regulations. Case study is chosen as the research strategy to deepen the study of this determination phenomenon more deeply and can provide advice to OJK and the Directorate General of Taxes. The data were collected by interview method and document study. The result of this study found that the OJK as an entity has the function to conduct pure administrative tasks.Theresult of this translation shows that OJK’s levy is part of PNBP, thus it cannot be used using object tax

Analisis Pengaruh Perubahan Penghasilan Tidak Kena Pajak Terhadap Realisasi Penerimaan Pajak di Kantor Pelayanan Pajak Pratama Watampone

This research discusses the taxation problem in Kab. Bone, namely the problem of Non-Taxable Income (PTKP). The non-taxable income is the income limit is determined by the Ministry of Finance that has been approved by the People's Representative Council. PTKP is responsible for the number of people who are not taxable as a result of reduced income tax services, so this research will be carried out using Quantitative methods using an elasticity analysis tool to measure the sensitivity of its effect. The results of the study show that the Non-Taxable Income (PTKP), which is related to tax receipts from the Office of tax revenue, considering the data obtained from the pratama Watampone has shown that the proceeds at the time of tax (PPh 21), will ask in terms of community welfare, this is good news that the increase in PTKP gives the participation of small people not titled to tax. And it turns out the results of the analysis say that the PTKP is not too significant.

Small Forensic “Smart-Law-Scripts” the First Step for Intelligent Justice Punishment in Law Enforcement, Economic Crime and Alternative Sentences

In our research we introduce “the forensic smart contract” as a punishment alternative for tiny law violations. After studied the legislation boundaries and legal power transfer example for out of court applications, we evaluated three Blockchain applications covering three various cases in smart contracting. A smart-Law-script to eliminate illegal cellphone car use, with best punishment an Irrevocable prepayment in digi-money for a car phone kit. Then a “Lawscript” resolving the double taxation problem in international tax conventions. Finally a Court launches a community sentence through a “Rehabilitation Law sentence script”. After mass adoption of our methodologies we faced an unexpected globalization peace factor in Blockchain and much wide adoption of CBDC (Central Bank Digital Currency).

PENERAPAN TAX PLANNING TERHADAP PPh SEBAGAI UPAYA EFISENSI PEMBAYARAN PAJAK (Studi Kasus Pada Perusahaan Jasa Angkutan Di Malang)

To the effect of observational it is subject to be to insofar know which income tax planning effectiveness that can be done by firm and to reach efficiency in paying taxes charges that shall pay firm. Base observational result and taxation problem study in particular about tax planning on, therefore writer can glean from that firm has applied effective so corporate tax planning can't economize taxes charges payment it. To economize taxes, expedition company ought to applies tax planning, which is with shift cost that don't be admitted fiskus as accrued expenses fiskus as deducted as productions. In shifts cost, firm shall regard impact of that cost shift. Meanwhile to avoid of corporate maximum tax rate gets to broadcast production as production of some taxpayer, which is with make proprietary branch office as new firm that includes in group firm, then broadcasts proprietary production corporate to that new firm. With that implement, firm can economize taxes who shall be paid to state, and that thrift gets to be utilized to do marketing region extension and for things what do get to increase quality and firm amount.