Open Access. Powered by Scholars. Published by Universities.®

Taxation Commons

Open Access. Powered by Scholars. Published by Universities.®

2025

Discipline
Institution
Keyword
Publication
Publication Type

Articles 1 - 30 of 1984

Full-Text Articles in Taxation

Relationships With Tax Authorities As A Determinant Of Tax Consultant Performance In Indonesia, Riana Sitawati, Oei Kezia Christina Dec 2025

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, Saraswati Nirmala Suci, Hanik Susilawati Muamarah Dec 2025

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, American Institute Of Certified Public Accountants Dec 2025

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, American Institute Of Certified Public Accountants Dec 2025

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, American Institute Of Certified Public Accountants Dec 2025

Subject Index, 12 Months Ended May 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Dec 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Washington Report: Responsibilities Statement No. 10, Thomas R. Hanley Dec 2025

Washington Report: Responsibilities Statement No. 10, Thomas R. Hanley

Tax Adviser

No abstract provided.


Spotlight, Robert F. Manning Dec 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Crossword: Words Of Change, Josh Grauer Dec 2025

Crossword: Words Of Change, Josh Grauer

Tax Adviser

No abstract provided.


Tax Clinic, Paul Farber Dec 2025

Tax Clinic, Paul Farber

Tax Adviser

No abstract provided.


’76 Act Locks The Door On Many Office-In-Home Deductions, James E. Smith Dec 2025

’76 Act Locks The Door On Many Office-In-Home Deductions, James E. Smith

Tax Adviser

No abstract provided.


Transferring Patents And Know-How, Steven J. Cohen, John C. Suttle Dec 2025

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, Byrle M. Abbin, Robert H. Daskal, David K. Carlson Dec 2025

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, Alvin D. Lurie Dec 2025

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, Arthur O. Wilkonson Dec 2025

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, American Institute Of Certified Public Accountants Dec 2025

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, American Institute Of Certified Public Accountants Dec 2025

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, American Institute Of Certified Public Accountants Dec 2025

Subject Index, 12 Months Ended April 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Dec 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Spotlight, Robert F. Manning Dec 2025

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.


Tax Clinic, Peter Elder Dec 2025

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.


Choosing A Settlement Option Under A Defined Contribution Plan, W. Eugene Seago, Wayne E. Leininger Dec 2025

Choosing A Settlement Option Under A Defined Contribution Plan, W. Eugene Seago, Wayne E. Leininger

Tax Adviser

No abstract provided.


Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, Robert H. Daskal, David K. Carlson Dec 2025

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.


Reits: Tax Planning Under The ’76 Act, Burton M. Mirsky, Alan Yates Dec 2025

Reits: Tax Planning Under The ’76 Act, Burton M. Mirsky, Alan Yates

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 5, Number 12, December 1974, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 5, Number 12, December 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Author Index, 12 Months Ended November 1974, American Institute Of Certified Public Accountants Dec 2025

Author Index, 12 Months Ended November 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Subject Index, 12 Months Ended November 1974, American Institute Of Certified Public Accountants Dec 2025

Subject Index, 12 Months Ended November 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, E. S. Linett Dec 2025

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.


Voluntary Aspects Of Involuntary Conversions, Eli Gerver Dec 2025

Voluntary Aspects Of Involuntary Conversions, Eli Gerver

Tax Adviser

No abstract provided.


Tax Clinic, Thomas S. Oehring Dec 2025

Tax Clinic, Thomas S. Oehring

Tax Adviser

No abstract provided.