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<H2> Training is Good, but What Training is Needed? </H2> |
<H2> Tahun Penegakan Hukum Pajak 2016, Efek Deteren demi Peningkatan Penerimaan Perpajakan ataukah Berefek Sebaliknya? </H2> |
<H2> Karena Mempelajari Pajak adalah Sama Saja dengan Usaha Mengalahkan Einstein </H2> |
<H2> Corporate Social Responsibility (CSR) dan Pajak </H2> |
<H2> Sandera Badanku Bang, agar Pajak Negeriku Naik… </H2> |
<H2> Derivatif dan Penghindaran Pajak yang Jarang Dipergunjingkan </H2> |
<H2> Dua Wajah Pelaporan Keuangan </H2> |
<H2> Suguhan Kebuasan atau Belai Lemah Lembut Fiskus untuk Anda? </H2> |
<H2> Pajak Penghasilan untuk Badan yang Makin Mencekik atau…… </H2> |
<H2> Kondisi Thin Capitalization di Indonesia beserta Penanggulangannya </H2> |
<H3> Archives </H3> |
<H3> meta </H3> |
<H5> oleh: Sholehudin Adi Nugroho/ Mahasiswa PKN STAN 2016 </H5> |
<H5> SC (inisial nama seseorang) tidak mengira ketika dirinya tengah bersantai tiba-tiba ia harus disendera oleh Direktorat Jenderal Pajak. Hal yang nyaris tidak pernah dilakukan oleh negeri ini. Usut punya usut ternyata
SC merupakan WNI yang tercatat sebagai penanggung pajak PT GDP, sebuah perusahaan Penanaman Modal Asing yang terdaftar di Kantor Pelayanan Pajak (KPP) Penanaman Modal Asing Tiga (PMA 3). Tunggakan pajak yang belum dibayarkan SC adalah sebesar Rp6 miliar selama 5 tahun. Satu pekan berikutnya, giliran 7 pengemplang pajak di Surabaya yang dibui, dengan tunggakan pajak Rp8,12 miliar. Secara total, Ditjen Pajak telah mengidentifikasi 31 penunggak pajak segera dilakukan eksekusi gijzeling.[1] </H5> |
<H6> oleh: Sholehudin Adi Nugroho/ Mahasiswa PKN STAN 2016 </H6> |
<H6> http://renegadegolftraining.com/tapping-into-your-peak-golf-mind-state/ </H6> |
<H6> [1] http://www.medanbisnisdaily.com/news/read/2014/09/12/117199/wah-12-tahun-target-pajak-tak-tercapai-kok-bisa-pak-dirjen/ </H6> |
<H6> [2] John Koskinen(2013).EMPLOYEE TRAINING: The Drastic Reduction in IRS Employee Training Impacts the Ability of the IRS to Assist Taxpayers and Fulfill its Mission). Taxpayer Advocate Service — 2013 Annual Report to Congress. Vol.1 </H6> |
<H6> [3] Nunung Nurhayati, Elly halimatusadiah, Diamonalisa.(2015).Influence of tax officer service quality and knowledge </H6> |
<H6> of tax on individual taxpayer compliance in tax office (kpp) Bojonagara Bandung. International Journal of Applied Research </H6> |
<H6> [4] Vito Tanzi and Anthony Pellechio(1995). The Reform of Tax Administration.IMF Fiscal Affairs Department </H6> |
<H6> [5] op. cit </H6> |
<H6> oleh: Sholehudin Adi Nugroho/ Mahasiswa PKN STAN 2016 </H6> |
<H6> [1] James Alm., Gary H. McClelland, dan William D. Schulze, G. Allingham dan Agnar Sandmo, “Why Do People Pay Taxes?”, Journal of Public Economics, (1992), 21-38. </H6> |
<H6> [2] Gary S. Becker, “Crime and Punishment: An Economic Approach,” Journal of Political Economy Vol. 76, No. 2, (Maret – April, 1968), 169-217. </H6> |
<H6> [3] James Andreoni, Brian Erard dan Jonathan Feinstein, “Tax Compliance,” Journal of Economic Literature Vol. 36, No.2, (Juni, 1998), 818-860. </H6> |
<H6> [4] James Alm., Gary H. McClelland, dan William D. Schulze, G. Allingham dan Agnar Sandmo, “Why Do People Pay Taxes?”, Journal of Public Economics, (1992), 21-38. </H6> |
<H6> </H6> |
<H6> oleh: Sholehudin Adi Nugroho/ Mahasiswa PKN STAN 2016 </H6> |
<H6> sumber: http://www.brandhook.com/keeping-a-lidl-on-corporate-social-responsibility/ </H6> |
<H6> [1] Gunawan, J., Djajadikerta, H.G., & Smith, M. (2009). An Examination of Corporate Social Disclosures in the Annual Reports of Indonesian Listed Companies. Asia Pacific Centre for Environmental Accountability Journal, Vo. 15(No. 1), pp. 13-36 </H6> |
<H6> [2] Avi-Yonah, R.S. (2008), “Corporate social responsibility and strategic tax behavior”, in Scho ¨n, W. (Ed.), Tax and Corporate Governance, Springer-Verlag, Berlin and Heidelberg. </H6> |
<H6> [3] Porter, M. E., & Kramer, M. R. (2006). Strategy and society: The linkbetween competitive advantage and corporate social responsibility. Harvard Business Review, 84(12), 78–92. </H6> |
<H6> [4] Lanis, Roman, & Richardson, Grant. (2011). Corporate Social Responsibility and Tax Aggresiveness: An Empirical Analysis. J. Account. Public Policy </H6> |
<H6> Lanis, Roman, & Richardson, Grant. (2013 Corporate social responsibility and tax aggressiveness: a test of legitimacy theory. J. Accounting, Audit, and Accountability. Emerald Group Publishing Limited </H6> |
<H6> Lanis, Roman, & Richardson, Grant. (2015). Is Corporate Social Responsibility Performance Associated with Tax Avoidance?.J. Bush Ethics. </H6> |
<H6> [5] Lanis, Roman, & Richardson, Grant. (2011). Corporate Social Responsibility and Tax Aggresiveness: An Empirical Analysis. J. Account. Public Policy </H6> |
<H6> [6] Preus, Lutz. (2015). Tax avoidance and corporate social responsibility: you can’t do both,or can you?. Corporate Governance: The international journal of business in society. Emerald Group Publishing Limited </H6> |
<H6> [7] Watson, Luke.(2015) Corporate Social Responsibility, Tax Avoidance, and Earnings Performance. Journal of the American Taxation Association. University of Florida </H6> |
<H6> Oleh: Sholehudin Adi Nugroho/ Mahasiswa PKN STAN 2016 </H6> |
<H6> [1] http://www.kemenkeu.go.id/Artikel/menggenjot-penerimaan-pajak-melalui-gijzeling </H6> |
<H6> [2] Eva Hofmann, Katharina Gangl, Erich Kirchler,dan Jennifer Stark , “Enhancing Tax Compliance Through Coercive and Legitimate Power Of Authorities” </H6> |
<H6> [3] Mulyatsih Wahyumurti,SH (2005). Pengaruh Lembaga Sandera (Gijzeling) Terhadap Tingkat Kepatuhan Wajib Pajak/ Penanggung Pajak. Universitas Diponegoro: Tesis </H6> |
<H6> [4] Inside, Edisi 27 2015. hal.12 </H6> |
<H6> [5] Gabriela Aparicio,Paul Carrillo, dan M. Shahe Emran (2011). axes, Prisons, and CFOs: The Effects of Increased Punishment on Corporate Tax Compliance in Ecuador.AEA Meetings </H6> |
<H6> [6] Mulyatsih Wahyumurti,SH (2005). Pengaruh Lembaga Sandera (Gijzeling) Terhadap </H6> |
<H6> Tingkat Kepatuhan Wajib Pajak/ Penanggung Pajak. Universitas Diponegoro: Tesis </H6> |
<H6> oleh: Sholehudin Adi Nugroho/ PKN STAN 2016 </H6> |
<H6> sumber:http://www.suara.com/bisnis/2016/02/01/213042/bei-resmi-reaktivasi-produk-derivatif-lq-45-futures </H6> |
<H6> Oleh: Sholehudin Adi Nugroho/ Mahasiswa PKN STAN 2016 </H6> |
<H6> sumber:http://buzzingbubs.com/articles/yelling-at-kids-the-two-faces-of-moms </H6> |
<H6> oleh: Sholehudin A.N./ Mahasiswa PKN STAN 2016 </H6> |
<H6> sumber: http://www.satwapedia.com/15-hewan-buas-paling-berbahaya-di-dunia/ </H6> |
<H6> [1] Eva Hofmann, Katharina Gangl, Erich Kirchler,dan Jennifer Stark , “Enhancing Tax Compliance Through Coercive and Legitimate Power Of Authorities” </H6> |
<H6> [2] Erich Kirchler , Erik Hoelzl, dan Ingrid Wahl, “Enforced versus Voluntary Tax Compliance: The ‘‘slippery slope’’ Framework” Journal of Economic Psycology 29, (2008), 210-225 </H6> |
<H6> [3] Gangl, K., Hofmann, E., Pollai, M., & Kirchler, E, ”Managing tax climates: The interaction of power and trust in the “Slippery Slope Framework”. SSRN Working Paper 2024946, (2012) </H6> |
<H6> [4] Katharina Gangl, Stephan Muehlbacher, Manon de Groot, Sjoerd Goslinga, Eva Hofmann, Christoph Kogler, Gerrit Antonides, dan Erich Kirchler, ‘‘How can I help you?’’ Perceived Service Orientationof Tax Authorities and Tax Compliance”, Public Finance Analysis vol. 69 no. 4 (2013) </H6> |
<H6> [5] Erich Kirchler , Erik Hoelzl, dan Ingrid Wahl, “Enforced versus Voluntary Tax Compliance: The ‘‘slippery slope’’ Framework” Journal of Economic Psycology 29, (2008), 210-225 </H6> |
<H6> [6] Eva Hofmann, Katharina Gangl, Erich Kirchler,dan Jennifer Stark , “Enhancing Tax Compliance Through Coercive and Legitimate Power Of Authorities </H6> |
<H6> Sholehudin Adi Nugroho/ Mahasiswa Politeknik Keuangan Negara STAN 2016 </H6> |
<H6> sumber: http://snarkfinance.com/2013-federal-income-tax-rates-calculating-your-effective-tax-rate/ </H6> |
<H6> [1]http://dailysignal.com/2015/03/31/why-higher-tax-rates-dont-necessarily-mean-more-revenue/ </H6> |
<H6> [2]http://www.cnnindonesia.com/ekonomi/20150925193209-78-81013/pemerintah-akan-turunkan-pph-badan-dari-25-jadi-18/ </H6> |
<H6> [3] Mihir A. Desai, Alexander Dyck , dan Luigi Zingales (2006). “Theft and Taxes”. Journal of Financial Economics: Elsevier Science B.V </H6> |
<H6> [4] Mihir A. Desai, dan Dhammika Dharmapala (2009). “Earnings Management, Corporate Tax Shelters, and Book–Tax Alignment”. National Tax Journal </H6> |
<H6> [5] Mihir A. Desai, Alexander Dyck , dan Luigi Zingales (2006). “Theft and Taxes”. Journal of Financial Economics: Elsevier Science B.V </H6> |
<H6> [6] Michelle Hanlon, Jeffrey L. Hoopes, dan Nemit Shroff.(2007) “The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality”. Journal of the American Taxation Association </H6> |
<H6> [7] Guedhami, O. and J. Pittman, (2008). The importance of IRS monitoring to debt pricing in privatefirms. Journal of Financial Economics </H6> |
<H6> El Ghoul, S., O. Guedhami and J. Pittman, 2011. The Role of IRS Monitoring in Equity Pricing in Public Firms. Contemporary Accounting Research, Vol. 28 </H6> |
<H6> Sholehudin Adi Nugroho/ Mahasiswa Politeknik Keuangan Negara STAN </H6> |
<H6> [1] http://www2.bkpm.go.id/id/publikasi/detail/berita-investasi/hingga-februari-komitmen-investasi-rp-561-triliun) </H6> |
<H6> [2] https://m.tempo.co/read/news/2002/08/27/05627826/banyak-pma-yang-berupaya-menghindari-pajak) </H6> |
<H6> [3] Roy Rohatgi (2002), Basic International Taxation, London, The Hague, New York: Kluwer Law International </H6> |
<H6> [4] Andreas Haufler and Marco Runkel (2011). Firms’ financial choices and thin capitalization rules under corporate tax competition. European Tax Policy Forum </H6> |
<H6> [5] Thiess Buettner, Michael Overesch, Ulrich Schreiber, and Georg Wamser (2007). The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions. Ifo Institute for Economic Research. </H6> |
<H6> [6] Tim Edgar, Jonathan Farrar, and Amin Mawani (2008). Foreign Direct Investment, Thin Capitalization, and the Interest Expense Deduction: A Policy Analysis). Canadian tax journal. Vol56 </H6> |
<H6> [7] Andreas Haufler and(2008) Marco Runkel Multinationals’ capital structures, thin capitalization rules, and corporate tax competition. Europan Tax Policy Forum. </H6> |
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