A study on income tax deduction and opinion in india

2021 ◽  
Vol 26 (02) ◽  
Keyword(s):  
Income Tax ◽  
Tax Deduction

scholarly journals Program Pendampingan Pemungutan Pajak Yayasan Keagamaan

2019 ◽  
Vol 3 (1) ◽  
pp. 13
Author(s):  
Hanik Susilawati Muamarah ◽  
Marsono Marsono ◽  
Arifah Fibri Andriani
Keyword(s):  
Income Tax ◽  
Service Providers ◽  
The State ◽  
Mentoring Program ◽  
Tax Collection ◽  
Tax Laws ◽  
Tax Deduction ◽  
Laws And Regulations

This mentoring program aims to provide an understanding of the provisions of tax collection by religious foundations, such as the MRBJ Foundation managing the Great Mosque of Bintaro Jaya located in Bintaro Jaya, South Tangerang. In carrying out its activities, the MRBJ Foundation involves and makes payments to several parties, such as lecturers, doctors, and service providers. However, so far, the foundation has not fully understood the provisions regarding the tax deduction. Politeknik Keuangan Negara STAN (PKN STAN) conducts assistance to identify objects and calculate the amount of payable income tax that must be deducted or collected, which is deposit to the state treasury, up to the reporting of the Income Tax Period SPT. The results of the assistants are expected to enable the MRBJ foundation to analyze itself and carry out its obligations as a cutter/collector per the provisions of tax laws and regulations. 

scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PPH FINAL PASAL 4 AYAT 2 ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA PT. BPR MAPALUS TUMETENDEN CABANG TOMOHON

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Veronica Junisa Lolong ◽  
David Paul Elia Saerang ◽  
Hence Wokas
Keyword(s):  
Service Quality ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Study Data ◽  
Tax Law ◽  
Income Tax Law ◽  
The Government ◽  
Tax Deduction

Income tax is one of the largest government revenues. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the interest calculation and interest reports and final income tax deduction on interest of savings and customer deposits at PT. BPR Mapalus Tumetenden Branch Tomohon. Descriptive analysis was employed in this study. Data were obtained by field studies. The results shows that the calculation and reports of Final Income Tax Article 4 Paragraph 2 on deposit and savings PT. BPR Mapalus Tumetenden Branch Tomohon have compiled with the laws of regulations. Leaders of PT. BPR Mapalus Tumetenden Branch Tomohon should improve the service quality to each customer, so that the customers can increase the amount of savings in bank. Keywords: calculation, reporting, deposit interest, customer savings

Receiving a social tax deduction on personal income tax through an employer: amendments to the Tax Code of the Russian Federation

2021 ◽  
pp. 25-31
Author(s):  
O.V. Shinkareva ◽  
S.A. Kormacheva
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
Tax Deductions ◽  
The Russian Federation ◽  
To Receive ◽  
Tax Deduction

Article analyzes changes which the employers performing functions of the tax agent on an income tax will face since the beginning of 2022. Changes have been made to the Tax Code of the Russian Federation, which not only expand the range of social tax deductions, but also in some cases change the format of interaction between the employer and the employee, which he decided to receive a social tax deduction for personal income tax. The peculiarities of obtaining various types of social tax deductions through the employer, changes that will come into force in 2022 in this area, as well as the necessary documents are disclosed on the basis of which the employer provides the employee with social tax deductions.

Employer provides a standard tax deduction on individual income tax per child — student full-time courses to 24 years

2020 ◽  
pp. 31-38
Author(s):  
Olga Vladimirovna Shinkareva
Keyword(s):  
Graduate Student ◽  
Income Tax ◽  
Full Time ◽  
Individual Income ◽  
Group I ◽  
Individual Income Tax ◽  
Time Courses ◽  
Tax Deduction

In article aspects of granting by the employer to the employee of a standard tax deduction on an income tax on the child of full-time courses, the graduate student, the intern, the student, the cadet aged up to 24 years are considered. The amount of these deductions has been considered, the conditions for obtaining this deduction by the employees of the company have been analyzed, the documents on the basis of which this type of deduction is provided have been disclosed, the peculiarities of the deduction in cases when the child is 24 years old in the current year (the period from which deductions are not provided), the peculiarities of the deduction in case the child is disabled in group I and II have been considered. Practical examples are given.

REGIONAL ASPECTS OF TAXATION IN THE CONTEXT OF THE UTII ABOLITION

2020 ◽  
Vol 10 (9) ◽  
pp. 1939-1948
Author(s):  
I.G. Tkharkakhova ◽  
◽  
M.E. Ordynskaya ◽  
D.I. Ponokova ◽  
◽  
...  
Keyword(s):  
Income Tax ◽  
Social Insurance ◽  
Patent System ◽  
Entrepreneurial Activity ◽  
Tax Regimes ◽  
The Republic ◽  
The Right ◽  
Taxation System ◽  
Tax Deduction ◽  
High Share

Over the past years, the unified tax on imputed income has been the most convenient, effective, simple and economical for the majority of individual entrepreneurs in our country. Now entrepreneurs should abandon this tax regime. A very topical issue is the choice of the taxation system that will minimize budgetary obligations. Based on the Rosstat data, individual entrepreneurs occupy a fairly high share in the total population of entrepreneurs in this country. Taking into account the fact that the Republic of Adygea is an agricultural one, and in addition to standard cargo transportation, many individual entrepreneurs are also engaged in the transportation of agricultural products, we have selected this particular segment for research. The paper provides a comparative analysis of taxation systems that can be used by entrepreneurs providing freight services in the Republic of Adygea. For clarity, we examined such tax systems and special tax regimes as: tax on professional income, patent system, simplified “Income” taxation system. For each of the systems, both the advantages of its application and the disadvantages are systematized. The patent system may only have its own benefits for entrepreneurs operating in only one region and without employees. Professional income tax is similar to the simplified “Income” tax system. Only with this option there is no possibility of using the tax deduction of fixed contributions for pension and social insurance. The calculations and recommendations presented in the work will help individual entrepreneurs make the right choice. The most optimal variant can be chosen only by the entrepreneur himself, basing on the peculiarities of the entrepreneurial activity.

scholarly journals INCOME TAX PREFERENCE AND R&D INVESTMENTS OF HIGH-TECH ENTERPRISES IN CHINA

2021 ◽  
Vol 24 (4) ◽  
pp. 156-173
Author(s):  
Wunhong Su ◽  
Yi-Hao Fan
Keyword(s):  
Income Tax ◽  
Positive Relationship ◽  
High Tech ◽  
Tax Rate ◽  
Tax Preference ◽  
Market Competitiveness ◽  
Innovative Environment ◽  
Rate Policy ◽  
New Perspective ◽  
Tax Deduction

This study explores the relationship between income tax preference and R&D investments of high-tech enterprises. This study selects listed high-tech enterprises in China from 2013 to 2018 as samples. The empirical results show that the effective income tax rate among high-tech enterprises in China differs widely. The findings suggest that high-tech enterprises in China have to take advantage of preferential income tax, pay more attention to R&D investments, and strive to improve R&D ability and market competitiveness. In addition, there is a significantly positive relationship between income tax preference and R&D investments of high-tech enterprises, indicating that the preferential tax rate policy and other tax incentives such as additional tax deduction increase R&D investments of high-tech enterprises effectively. State-owned enterprises (SOEs) are enterprises in which the state has ownership or control over its capital. The positive relation between income tax preference and R&D investments of hightech enterprises is more significant for non-SOEs. Non-SOEs have stronger governance efficiency. Therefore, SOEs should make better use of income tax preference and improve innovation enthusiasm. Moreover, this study finds a more positive relationship between income tax preference and R&D investments among high-tech enterprises in the introduction phase than in the growth and mature phases. However, the relation between income tax preference and R&D investments is insignificant for high-tech enterprises in the decline phase. The findings seem to provide a new perspective for the life cycle characteristics of enterprises and the theoretical guidance to enterprises in phases of growth, mature and decline to develop R&D investments better. Finally, loss enterprises or enterprises in geographical units with the innovative environment are eliminated in this study to avoid extra interference. The results remain robust, indicating that preferential income tax policies applied in high-tech enterprises are significantly and positively associated with R&D investments.

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