This book presents a collection of cross-disciplinary research, with contributions addressing all key features of the plant/microbe/ENP nexus in agro-ecosystems. The uptake, transport and transformation of nanoparticles in plants have attracted more and more attention in the past several years. Especially, the impact of Engineered Nanoparticles (ENPs) on bioprocesses; low-, medium- and high-lev…
This book examines existing mineral fiscal policies covering income taxation, royalties, free carried and participative (community and government) interests and also highlights the impacts of these policies on the feasibility of mineral projects as well as on revenue and other benefits to the State. While publications already exist on the subject matter, they have invariably approached the topi…
This book describes the basic physical principles of the oxide/semiconductor epitaxy and offers a view of the current state of the field. It shows how this technology enables large-scale integration of oxide electronic and photonic devices and describes possible hybrid semiconductor/oxide systems. The book incorporates both theoretical and experimental advances to explore the heteroepitaxy of t…
Tax avoidance is one of the way that used by taxpayers to minimize tax expenses by using the loopholes in tax regulations. Corporate Social Responsibility, Profitability, Managerial Ownership, Institutional Ownership, Earning Management and Liquidity were independent variables that estimated giving impact to tax avoidance as dependent variable. This research was conducted in property and real e…
The acquisition duty of right on land building tax is the second biggest regional tax contributors to PAD in Prabumulih. This research was motivated by the low of BPHTB tax’s Contribution to PAD in spite of it is the second biggest regional tax in Prabumulih city, not achieved the targets in 2016 and 2017 also decreasing the targets in 2018 makeso the target can be achieved. Value for money i…
This study aims to analyze the influence of ownership structure, toward tax agressiveness of Mining Company That Listed in Indonesia Stock Exchange. The object of this study is mining companies that listed in Indonesia Stock Exchange (IDX) year 2014-2018. The type of data used in this study is secondary data obtained from annual report and financial statement of those companies. To help analyzi…
This research is conducted in PT Pertamina (Persero) RU III Plaju Palembang. With the title Analysis of Tax Planning Implementation in PT Pertamina (Persero) RU III Plaju Palembang in the objective of this research is to find out that the application of tax planning can minimize income payable tax in PT Pertamina (Persero) RU III Pia ju Palembang. The data that is used in this research is a sec…
The purpose of this study is to know how the tax planning implementation which is done by corporation interrelated with the accuracy of decreasing tax payment and increasing employee benefit, and how the corporation is able to reduce their tax payment, both Tax Art.21 and Annual Income Tax, without contravencing with Indonesia Tax Law. This study compare both corporation running tax planning an…
The objectives of this research are (I) to know the relationship between modem tax administration system (limited by variable of the presence of Account Representative (AR) and the existence of information technology) and taxpayers' compliance in Kantor Pelayanan Pajak Pratama Palembang Ilir Timur and (2) to analyze the effect of the implementation against tax payers' compliance. Research findi…