Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia最新文献_第7页

Ownership Factor Towards Performance Of Intellectual Capital In Mining Industry 所有权因素对矿业智力资本绩效的影响

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.5-8-2020.2301193

Luthfi Zamakhsyari, S. Azizah, A. Sholikha, N. Inayati, Fenti Awalia

引用次数: 0

Moral Teaching in the Age of Digital Economy: A Model for Elementary School Character Education for Sustainable Development 数字经济时代的道德教学:面向可持续发展的小学品格教育模式

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.5-8-2020.2301217

Badawi Badawi, S. Nurhayati, Ahmad Hidayat, M. Syarif, M. Fasa

引用次数: 2

The Effect of Work Satisfaction on Employee Performance in General and Protocol Section of Regional Secretariat of Luwu Regency 鲁武县地区秘书处礼宾科工作满意度对员工绩效的影响

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.5-8-2020.2301165

I. Imran, M. Aqsa, S. Sapar

引用次数: 0

The Effect of Motivation and Islamic Leadership on Employee Work Performance with Discipline as an Intervening Variable (Case study on Baitut Tamwil Muhammadiyah (BTM) in Central Java) 动机和伊斯兰教领导对员工工作绩效的影响——以纪律为中介变量(以中爪哇Baitut Tamwil Muhammadiyah (BTM)为例)

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.5-8-2020.2301218

W. Setyowati, S. Santoso, H. Astuti

引用次数: 0

The Effect of Inflation, Exchange Rate and Yield of Retail Sukuk to Trade Volume of The Retail State Sukuk Series SR-007 in Secondary Market 通货膨胀、汇率和零售伊斯兰债券收益率对SR-007系列零售伊斯兰债券二级市场交易量的影响

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.5-8-2020.2301133

Faraz Ayudia, U. Salma, B. Yusuf

引用次数: 1

Tax Dispute Analysis of Incorrect VAT Payment on Offshore Royalty viewed from the Ease of Administration Principle (Case Study of PT X) 从便于管理原则看离岸特许权使用费不正确缴纳增值税的税务争议分析(以PT X为例)

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.5-8-2020.2301223

I. Santoso, Mikha Ningrum, M. Setyowati

{"title":"Tax Dispute Analysis of Incorrect VAT Payment on Offshore Royalty viewed from the Ease of Administration Principle (Case Study of PT X)","authors":"I. Santoso, Mikha Ningrum, M. Setyowati","doi":"10.4108/eai.5-8-2020.2301223","DOIUrl":"https://doi.org/10.4108/eai.5-8-2020.2301223","url":null,"abstract":"The occurrence of selling and buying transactions cause every companies to do their VAT obligations. Tax reported by PT X which appear to be wrong can be subdued by overbooking, therefore PT X had to bear administrative sanctions. The purpose of this research is to analyze basic considerations from Directorate General of Taxes in making regulations regarding the incorrect transfer of Taxable Services from outside the custom territory which cannot be overbook and analyze whether the administrative sanctions given to taxpayer are appropriate, with Ease of Administration principle in deliberation. This research used a qualitative approach with in-depth interview and literature study for data collection. The result of this research concludes that the primary consideration Directorate General of Taxes made regulations concerning the incorrect transfer of Taxable Services from outside the customs territory is because Intangible Taxable Goods and Taxable Services from outside the customs territory are susceptible to being used by Taxpayers for the purpose of avoiding tax and the Government’s control are not fully reliable. Because the regulations do not allow to do the overbook, alternative ways taken by PT X to resolve the incorrect transfer of tax is restitution, which causes administrative sanctions. With that being said, administrative sanctions that occur as a result of wrong transfer of tax do not fulfill the Ease of Administration principle.","PeriodicalId":331092,"journal":{"name":"Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133681868","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Development Of An Integrated Marketing Communication System For Binuangeun Malimping Lebak Banten Indonesia Fishers 印尼binuangun Malimping Lebak Banten渔民整合营销传播系统的开发

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.5-8-2020.2301203

Sunarta Sunarta, Emaridial Ulza, B. Yusuf, F. Zamzany

引用次数: 0

Effect of Demographic Factors on Organizational Citizenship Behavior: A Study at the Private Higher Education in Purwokerto Province of Central Java 人口因素对组织公民行为的影响——以中爪哇普沃克托省民办高等教育为例

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia Pub Date : 1900-01-01 DOI: 10.4108/eai.5-8-2020.2301202

Amin Budiastuti, M. Mutiasari, Susanti Budiastuti

引用次数: 0