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Articles 1 - 6 of 6
Full-Text Articles in Business
Managing Value Added Tax Issues In Indonesian Business Entities Post-Ifrs 15 Adoption, Prianto Budi Saptono, Ismail Khozen
Managing Value Added Tax Issues In Indonesian Business Entities Post-Ifrs 15 Adoption, Prianto Budi Saptono, Ismail Khozen
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
This study analyzes challenges related to value-added tax (VAT) transactions in Indonesia following the convergence of International Financial Reporting Standards 15 (IFRS 15) into Statements of Financial Accounting Standards 72 (SFAS or "PSAK" 72). This study took a qualitative method, combining document abstraction from the literature with in-depth interviews with key informants selected purposively. This study provides an overview of the characteristics of transfer of control under PSAK 72 and the time of supply under the VAT Law. It is unavoidable that the two approaches go different paths. This study suggests that businesses in Indonesia revise the contract terms with …
A Distributional Analysis Of Substituting A Value-Added Tax For The Current Federal Tax System, Xiaoyan Chu
A Distributional Analysis Of Substituting A Value-Added Tax For The Current Federal Tax System, Xiaoyan Chu
Doctoral Dissertations
The growing public dissatisfaction with the current federal tax system and the ongoing national debt crisis are generating serious consideration of alternative consumption tax systems, especially the value-added tax (VAT hereafter). The purpose of this study is to objectively evaluate the distributional effects of both the current federal tax system and the alternative value-added tax system it is intended to (partially) replace.
This study finds some evidence that the current federal tax system becomes significantly more progressive over the period of 2005 and 2009 under the annual income approach, which is contrary to the prior research findings that the current …
Let’S Take Another Look At Vat: An Alternative Revenue Source, Caroline D. Strobel
Let’S Take Another Look At Vat: An Alternative Revenue Source, Caroline D. Strobel
Woman C.P.A.
No abstract provided.
Value-Added Tax; Statement Of Tax Policy 2, American Institute Of Certified Public Accountants. Federal Taxation Division
Value-Added Tax; Statement Of Tax Policy 2, American Institute Of Certified Public Accountants. Federal Taxation Division
AICPA Professional Standards
No abstract provided.
The Concept And Theory Of Value-Added Taxation, Stacy R. Barnes
The Concept And Theory Of Value-Added Taxation, Stacy R. Barnes
Economics Theses & Dissertations
No abstract provided.
Value Added -- A Tax New To The United States, Mary E. Burnet
Value Added -- A Tax New To The United States, Mary E. Burnet
Woman C.P.A.
No abstract provided.