Business Commons^™

Introduction, Marcy Murninghan

New England Journal of Public Policy

America faces a reckoning, a crucible of what Reinhold Niebuhr observed more than eighty years ago. Our democratic principles and traditions are imperiled by the power of financial oligarchs and unfettered money flows, which have contributed to massive inequality that, in turn, has given rise to political unrest and a sense of cultural unmooring.

The articles presented here are both descriptive and normative, setting forth a complex social problem with seemingly bottomless proportions and then offering a design or set of remedial actions to alleviate them. Drawing on my professional experience going back to the mid-1970s, I wrote these pieces …

Tinjauan Atas Asas Keadilan Dan Kemudahan Administrasi Pajak Dalampengenaan Pajak Penghasilan Final 1% Terhadap Wajib Pajak Umkm, Fitria Arianty

Jurnal Vokasi Indonesia

The purpose of Final Tax Policy for SMEs is to increase tax revenue from the SMEs sector, which is classified as an underground economy activities because of their economy activity is not detected by conventional tax collection system. The application of this Final Tax Policy emphasizes The Principle Ease of Tax Administration ignoring The Principle of Equity, so that SMEs are included in the database Taxpayers Directorate General of Taxation, to then be able to carry out their tax liability. The research method is descriptive qualitative approach. The data obtained are primary and secondary data that can be used as …