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Analisis Sengketa Koreksi Fiskal Pada Biayaresearch And Development (Studi Kasuspemeriksaan Pajak Pt.X Tahun 2014), Hadining Kusumastuti, Ari Warli Ruchiyat Dec 2020

Analisis Sengketa Koreksi Fiskal Pada Biayaresearch And Development (Studi Kasuspemeriksaan Pajak Pt.X Tahun 2014), Hadining Kusumastuti, Ari Warli Ruchiyat

Jurnal Vokasi Indonesia

This paper discusses the Fiscal Correction Dispute Analysis on Research & Development Costs at the 2014 Tax Audit Year PT. X. In this case study discusses the different interpretations between taxpayers and Fiscus on the provisions governing the costs that can be charged to companies, causing tax disputes. The purpose of writing is to determine the background of the recognition of research and development costs at PT X. and its compliance with the provisions of tax regulations. The research method used is descriptive qualitative. The result of this case study is the assumption from the Fiscus regarding the recognition of …


Boracay Island Destination Image Through Travel Blogs, Peter Lorenz Salmon, Ronelia Amen, Jan Patrick Aguilar, John Benedict Javellana, Cheryl Joy Fernandez Jul 2020

Boracay Island Destination Image Through Travel Blogs, Peter Lorenz Salmon, Ronelia Amen, Jan Patrick Aguilar, John Benedict Javellana, Cheryl Joy Fernandez

Journal of Environmental Science and Sustainable Development

Destination images are important information for marketing professionals, local planners, and travel bloggers on social media. The rise of social media has allowed more tourists to share their knowledge, emotions, and experiences from their travels. However, despite the popularity of adapting online narratives to destination images, little or no qualitative analysis has been conducted about island’s sustainable tourism development in the Philippines using information from social media. One type of destination are small islands in the Philippines. The examination is worthwhile inasmuch as the literature has been silent on destination images of top island retreats in the country, although there …