Relationships With Tax Authorities As A Determinant Of Tax Consultant Performance In Indonesia,
2025
STIE Dharmaputra, Indonesia
Relationships With Tax Authorities As A Determinant Of Tax Consultant Performance In Indonesia, Riana Sitawati, Oei Kezia Christina
Jurnal Akuntansi dan Keuangan Indonesia
Background: Tax consultants are central to supporting taxpayer compliance in Indonesia. While technical competence is essential, their performance also depends on constructive engagement with tax authorities, an aspect rarely examined in the Indonesian context. Methods: This study employed a quantitative survey of 158 licensed tax consultants in Indonesia. Data were analyzed using Structural Equation Modeling (SEM-PLS) to test the direct and mediating effects of technical skills and relationships with tax authorities on job performance. Findings: The results indicate that technical skills significantly improve both relationships with tax authorities and perceived job performance. Furthermore, relationships with tax authorities mediate the effect …
Alternative Vat Policies For Sustainable Menstrual Products In Indonesia,
2025
Politeknik Keuangan Negara STAN, Indonesia
Alternative Vat Policies For Sustainable Menstrual Products In Indonesia, Saraswati Nirmala Suci, Hanik Susilawati Muamarah
Jurnal Akuntansi dan Keuangan Indonesia
Background: Sustainable menstrual products currently face the same VAT rate as conventional products, making them less affordable and slowing their adoption. This price gap drives consumers toward cheaper disposable alternatives, increasing non-recyclable waste and environmental risks. Addressing this imbalance is essential to advancing sustainability and menstrual equity. Method: This study conducted in-depth interviews with officials from the Directorate General of Taxes, the Fiscal Policy Agency, the Ministry of Environment and Forestry, academicians, and a sustainable product manufacturer. Data were analyzed using the Regulatory Impact Assessment (RIA) framework to evaluate four VAT policy alternatives: normal VAT, VAT exemption, non-collected VAT, and …
The Tax Adviser, Volume 8, Number 6, June 1977,
2025
University of Mississippi
The Tax Adviser, Volume 8, Number 6, June 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended May 1977,
2025
University of Mississippi
Author Index, 12 Months Ended May 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended May 1977,
2025
University of Mississippi
Subject Index, 12 Months Ended May 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2025
University of Mississippi
Washington Report: Responsibilities Statement No. 10,
2025
University of Mississippi
Washington Report: Responsibilities Statement No. 10, Thomas R. Hanley
Tax Adviser
No abstract provided.
Spotlight,
2025
University of Mississippi
Crossword: Words Of Change,
2025
University of Mississippi
Tax Clinic,
2025
University of Mississippi
’76 Act Locks The Door On Many Office-In-Home Deductions,
2025
University of Mississippi
’76 Act Locks The Door On Many Office-In-Home Deductions, James E. Smith
Tax Adviser
No abstract provided.
Transferring Patents And Know-How,
2025
University of Mississippi
Transferring Patents And Know-How, Steven J. Cohen, John C. Suttle
Tax Adviser
No abstract provided.
Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iii) The,
2025
University of Mississippi
Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iii) The, Byrle M. Abbin, Robert H. Daskal, David K. Carlson
Tax Adviser
No abstract provided.
Viewpoint: Managing The Erisa Requalification Crunch,
2025
University of Mississippi
Viewpoint: Managing The Erisa Requalification Crunch, Alvin D. Lurie
Tax Adviser
No abstract provided.
Look At The ’76 Act’S Effect On The Oil And Gas Industry,
2025
University of Mississippi
Look At The ’76 Act’S Effect On The Oil And Gas Industry, Arthur O. Wilkonson
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 8, Number 4, April 1977,
2025
University of Mississippi
The Tax Adviser, Volume 8, Number 4, April 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended March 1977,
2025
University of Mississippi
Author Index, 12 Months Ended March 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended April 1977,
2025
University of Mississippi
Subject Index, 12 Months Ended April 1977, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends,
2025
University of Mississippi
Spotlight,
2025
University of Mississippi
