实施国有企业税收数据整合强化公司治理

Prianto Budi Saptono, Dwi Purwanto
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引用次数: 0

摘要

本研究旨在分析国有企业内部税务数据整合在强化良好公司治理中的作用。本研究采用定性描述方法,并采用内容分析方法。作者通过回顾GCG和税收的文献进行了这项研究。这些文献来自书籍、期刊、法规、政策、电子资源、互联网、以前的研究成果、新闻稿和报纸。本文的研究结果表明,工商企业内部的税收数据整合是改善公司治理的重要创新手段。税收数据整合计划将间接地使城乡居民更容易履行其税收权利和义务。税收治理的其他好处包括降低发生纠纷的可能性,避免冗长的审计过程,这既降低了纳税人的合规成本,又减少了潜在纠纷的可能性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Implementation of Taxation Data Integration in State-Owned Enterprises to Strengthen Good Corporate Governance
This study aims to analyze the taxation data integration within the State-Owned Enterprises (BUMN) in strengthening Good Corporate Governance (GCG). This study is descriptive with a qualitative method and uses a content analysis approach. The authors conducted the study by doing a review of the literature on GCG and taxation. The literature comes from books, journals, regulations, policies, electronic sources, the internet, previous research results, press releases, and newspapers. The result of this study suggest that the taxation data integration within BUMN is an essential innovation means of improving corporate governance. The taxation data  integration program will indirectly make it easier for BUMN to meet their tax rights and obligation. Additional benefits of tax governance include lowering the likelihood of disputes occurring and avoiding long audit processes, which both lower taxpayer compliance costs and lessen the likelihood of potential disputes.
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