Latar Belakang Investasi jalan tol merupakan salah satu sumber penerimaan penting bagi pemerintah untuk dalam hal penerimaan Anggaran Penerimaan Belanja Negara (APBN). Dalam hal ini salah satu perseroan yang melaksanakan pembangunan jalan tol ini ialah PT. Jasa Marga‚ Tbk. Jenis penerimaan yang didapatkan pemerintah dapat berbentuk pajak‚ yang berupa PPN konstruksi‚ PPN pembebasan tanah‚ PPN kegiatan operasional‚ PBB jalan tol‚ Pajak Penghasilan‚ Pajak perseroan‚ Dividen Jasa Marga‚ residual
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important component of the financial planning process is tax planning‚ which is the structuring of transactions with the intent reducing tax costs and gaining tax benefits. Strategic tax planning is a common occurrence in the business world because of its ability to help companies maximize their after-tax value. Typically‚ firms use the services of outside specialists‚ also known as tax researchers‚ in tax planning. The role of the tax specialist is to determine the optimal business decisions
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INTRODUCTION A tax policies represent key resource allocator between the public and private sectors in a country. It is usually imposed on individuals and entity that make up a country. The funds provided by tax are used by the states to support certain state obligations such as education systems‚ health care systems‚ pensions for the elderly‚ unemployment benefits‚ and public transportation. A nation’s tax system is often a reflection of its communal values or the values of those in power. To
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with an automobile and paid the operating costs for the entire year‚ totalling $4‚250. Fasco Ltd. purchased the automobile on January 1‚ 2011‚ at a cost of $14‚000 including taxes. In 2011‚ Stoiche drove 20‚000 kilometres‚ 15‚000 of which were for personal use. In 2011‚ his wife travelled with him to Montreal when Stoiche attended a five-day seminar for engineers. Fasco Ltd. reimbursed him for the full cost of $8‚000. Of this amount‚ $1‚700 including taxes was for expenses incurred by his wife. b
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CHAPTER I INTRODUCTION 1.1 BACKGROUND OF THE STUDY Asia Technological School of Science and Arts (ASIATECH) are in the education business since 2010. It started opening vocational or two year program in the field of information technology and hospitality management. To date‚ ASIATECH is now offering programs in the tertiary education with eight baccalaureate programs. With the increase of students enrolling in the institution‚ it is also a requirement that they increase the
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Unit 3 Assignment 1: Homework Short Answer 5‚ 6 p. 71 5. What two things must you normally specify in a variable declaration? You must specify the variable type and identifier. 6. What value is stored in uninitialized variables? Some languages assign a default value as 0 to uninitialized variables. In many languages‚ however‚ uninitialized variables hold unpredictable values. Algorithm Workbench Review Questions 3-10 p.71 3. Write assignment statements that perform the following operations
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Ethiopia’s Trade Relation with the EAC and Sudan Ethiopian Economic Association Lead Researcher Kibre Moges Sponsored by Friedrich Ebert Stiftung May 2008 Addis Ababa Table of Contents Page List of Tables List of Figures Abbreviations Executive Summary iv v v vi 1. Introduction 1 2. Challenges and Opportunities of South-South Trade 2.1 Configuration of the current international trade integration 2.2 Policy initiated South-South trade integration 2.3 Opportunities and Challenges of trade Integration
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Personal Decision-Making Strategy This paper will describe basic leadership processes for this author if put in a position to develop decision-making plans. There are many tools and various aspects of leadership to include decision theory‚ critical-thinking processes‚ and team-building needs. Relationships are also very important as any leader needs input from a team or peers to help solidify proper solutions to problems. There are also a number of decision-making approaches that a leader can choose
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College of Business and Accountancy COLUMBAN COLLEGE‚ INC. No. 1 Mt. Apo Street‚ New Asinan Olongapo City 2200 Tel. No.: (047) 222-3329 Telefax No.: (047) 222-7789 Website: www.columban.edu.ph DEDUCTIONS FROM GROSS ESTATE 1. Classify the following into exclusive deduction or conjugal/communal deduction. a. Funeral expenses b. Judicial expenses c. Loss of exclusive properties d. Loss of conjugal/communal properties e. Claims against exclusive properties f. Claims against conjugal/communal
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Formation of Contracts Introduction An offer is the first step in the formation of a contract. It is something that creates a power of acceptance. It is a proposal made by one party to another to enter into a legally binding agreement with her. In Acme Grain Co. v. Wenaus‚ 1917‚ it was observed: ... To constitute a contract‚ there must be an offer by one person to another and an acceptance of that offer by the person to whom it is made. A mere statement of a person’s intention‚ or a declaration
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