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Amnesty, Enforcement and Tax Policy [PDF]
Tax Policy and the Economy, 1987 Amnesties are widely used in society to rehabilitate past sinners, to collect resources, such as library books, that would otherwise be unrecoverable, and to make enforcement easier by reducing the ranks of delinquents.
Herman B. Leonard, Richard J. Zeckhauser
core +5 more sources
Tax Compromise and Tax Amnesty Procedures Implementation
Bulletin of Kharkiv National University of Internal Affairs, 2021 The research is focused on the problems of legal regulation of certain procedures of tax compromise and tax amnesty. The scientific article`s relevance is justified because certain procedures of tax compromise and tax amnesty should contribute to the ...
M. S. Syromiatnikova
doaj +3 more sources
Tax amnesty from the perspective of tax official
Cogent Business and Management, 2019 This article aims to analyze the views on tax amnesty from various parties, namely state officials, tax officials, taxpayers, and tax consultants. Their views are explored through qualitative research methods.
Nur Sayidah, Aminullah Assagaf
exaly +2 more sources
ADA APA SETELAH TAX AMNESTY? [PDF]
Jurnal Akuntansi Multiparadigma, 2017 : What is the matter After Tax Amnesty? This study analyzes the taxpayer obligation after tax amnesty and the consequences that arise if they fail to perform their obligations.
Antin Okfitasari +2 more
doaj +3 more sources
Tax amnesty dan Implementasinya
SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2016 The purpose of this research is to examine the implementation of tax amnesty in Indonesia. Tax amnesty is an old policy that try again offered by the Government of Indonesia after 1964 and 1984, never failed to increase the acceptance of the State.
I Nyoman Putra Yasa +1 more
doaj +3 more sources
Combating tax aggressiveness: Evidence from Indonesia’s tax amnesty program
Cogent Economics and Finance, 2023 AbstractTaxation has a vital role as a domestic financial source to achieve Sustainable Development Goals (SDGs). To increase domestic revenue, combating tax avoidance is important, especially for Indonesia, one of the most populous countries with the fact that the 2020 country’s tax-to-GDP ratio decreased to 10.1% in 2020 which is below the Asia and ...
, Siti Nuryanah
exaly +4 more sources
Tax Amnesty : Kajian Program Amnesti Pajak Indonesia
Jurnal Akutansi Manajemen Ekonomi KewirausahaanTax is one of a country’s income which is used to improve the citizen’s prosperity. However, tax evasion has been rampant and could reduce tax income and eventually harming the country’s economy. Consequently, the government of the Republic of Indonesia
Harun Ongah
doaj +2 more sources
Vergi Etiği Açısından Vergi Afları
Gaziantep Üniversitesi Sosyal Bilimler Dergisi, 2018 It is stated at “Tax Obligation” titled 73rd article of Turkish Republic Constitution that, everyone is obligated to pay their taxes at the rate of their income and fair and balanced distribution of burden of tax is the social objective of fiscal ...
Ali Volkan ÖZGÜVEN
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State income tax amnesties: Causes [PDF]
The Quarterly Journal of Economics, 1992 This paper analyzes empirically for the years 1980-1988 the factors that led states with state income taxes to run tax amnesty programs. We find that the potential yield from an amnesty is more important than the fiscal status of a state. Furthermore, we
Dubin, Jeffrey A. +2 more
core +3 more sources
THE IMPACT OF TAX AVOIDANCE AND AUDIT QUALITY ON TAX AMNESTY PROGRAM
Journal of Management Small and Medium Enterprises (SME's), 2022 Purpose this study was to examine the effect of tax avoidance and audit quality on companies participating in tax amnesty based on Law no. 11 of 2016 concerning Tax Amnesty. Data processing uses logistic regression. Results of study found that companies
David Pangaribuan +2 more
doaj +1 more source