Teknologi blockchain dapat menjadi alat pengawasan PPN yang efektif sekaligus menyederhanakan penerbitan faktur pajak oleh Wajib Pajak.
Transparansi adalah ciri khas blockchain yang bisa membantu memastikan para penjual barang sungguh menyetorkan PPN yang dibayar oleh konsumen ke pemerintah.
The paper recognises China will continue to dominate consumption of Australia’s minerals exports, tourism and education services.
AAP Image/Fairfax Media, Alex Ellinghausen
You will find no revisionism in this foreign policy white paper; the first foreign policy white paper since 2003 is firmly in the camp of the status quo.
The largest opportunity to reduce gas demand exists in industry, through improved energy efficiency as a result of reusing waste heat and upgrading boilers.
We can make up 70% of Australia's projected gas shortfall simply by improving energy efficiency and sensible use of gas alternatives.
Kevin Rudd was swept into office at the 2007 federal election.
It is ten years since the 2007 election that swept Kevin Rudd into office. But if Kim Beazley had become PM instead, we might have avoided the constant instability and dysfunction we see today.
Plague still exists in wild rodents and eradication probably isn’t possible.
A plague outbreak in Madagascar has killed 170 people. Here's what you need to know about treatment options and chances it will spread.
Fossilised ancient human footprints at the Mungo National Park. How are we to engage with a history that spans 65,000 years?
Over the past half century, Australia has experienced a 'time revolution' with Indigenous history pushed back into the dizzying expanse of deep time. The latest discovery reminds us that science, like history, is an ongoing inquiry.
Celebrants should not be free to discriminate against couples who ask them to perform a marriage ceremony.
The proposed exemption for civil marriage celebrants undermines the aims and nature of Australia’s flourishing civil celebrant program.
The All Blacks after beating the Springboks 57-0 in New Zealand on September 16, 2017.
South Africans supporting visiting New Zealand rugby teams took root in a tumultuous time as an expression of defiance against apartheid.
Volcanologists often visit active volcanoes in order to observe eruptions and collect samples of lava and ash.
Volcanologists study the formation and eruptions of volcanoes - surely one of the most interesting jobs around. However, it can also be very dangerous.
Rohingya wait for humanitarian aid in the sprawling refugee camp on October 6, 2017 at Cox’s Bazar, Bangladesh.
As more than 800,000 Rohingya have now fled Myanmar for Bangladesh, a large-scale humanitarian crisis has unfolded. But what is the most productive way Australia can help?
If a woman fights back, it does not necessarily mean she’s the primary aggressor in a family violence situation.
Police sometimes misidentify victims as perpetrators – because the real perpetrator has misled them, or because the victim is not displaying "typical" behaviour.
Two high-level reports on elder abuse in aged care in Australia have recommended better reporting systems.
The rising global prevalence of dementia, particularly in the nursing home population, means aggressive behaviours between residents will increasingly be an issue.
The star Betelgeuse varies in brightness.
A new look at some of the oral traditions of Aboriginal Australians shows a deep understanding of three red-giant variable stars, long before European observers.
Australian trade isn’t all about physical goods.
The Australian economy has changed significantly over the past 30 years to focus on services. They are unlikely to be drastically affected by repealing free trade agreements.
Would you still be willing to wait for whisky?
'Fast liquor', aged in months rather than decades, is the holy grail for distillers who are trying techniques ranging from using special barrels to blasting their brew with ultrasound.
Hay fever sufferers should have access to an asthma puffer every spring, even if they’ve never had asthma symptoms.
What you should be doing this thunderstorm asthma season.
Jacques-Louis David/The Conversation
Whether politicians refer to 'assisted dying', 'assisted suicide' or 'euthanasia' tells us a lot about how they feel about the issue, and the emotional response they aim to convey.
New credit information-sharing rules promise to open up the consumer credit market to increased competition.
The government needs to learn from the mistakes in the US in sharing our credit history information to third parties.
Palliative care patients talk far more of life than of death.
Photo by Yaoqi LAI on Unsplash
A palliative care doctor discusses his interactions with his patients: "I wouldn't know what I would want were I in their shoes," he says.
There are a number of examples of what were once co-operatives restructuring into, or being taken over by, listed companies.
Despite the pressure for co-operatives to fold into the dominant corporation model, these business models are still worthy.