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Full-Text Articles in Education
Analisis Sengketa Koreksi Fiskal Pada Biayaresearch And Development (Studi Kasuspemeriksaan Pajak Pt.X Tahun 2014), Hadining Kusumastuti, Ari Warli Ruchiyat
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 …
Cross-Border Development: A Long-Term Role For Universities, Robert Brian Smith, Nucharee Nuchkoom Smith
Cross-Border Development: A Long-Term Role For Universities, Robert Brian Smith, Nucharee Nuchkoom Smith
ASEAN Journal of Community Engagement
Low-income economies are experiencing potential serious threats in terms of long-term sustainability and social development. At the same time, most developing economies are grappling with possible disruptions from the Fourth Industrial Revolution and the current COVID-19 pandemic and its economic consequences. However, every economy has the same goal of elevating its status to that of a developed country. This research uses the narrative/case study approach to examine cross-border development and the role that universities can play as important actors in the development of society. Moreover, this research combines observations and literature analysis. Universities are clearly best placed to play an …