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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 +2 more
exaly +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 +6 more sources
A study on tax compliance in tax amnesty policy
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 2022 The Indonesian Government implemented the tax amnesty policy in 2016 with several objectives, among others, to achieve tax revenue targets in the short-term, while in the long term it is to improve tax compliance, especially for the wealthier Indonesian
Bambang Juanda +3 more
doaj +5 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 +4 more sources
Tax Policy in Action: 2016 Tax Amnesty Experience of the Republic of Indonesia
Laws, 2017 Tax amnesty programs are often used by governments to improve tax compliance and to increase tax revenue. However, the policy choice to provide a tax amnesty often results in adverse consequences, including the violation of other legal rules.
Emmiryzan Wasrinil Said
exaly +3 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
doaj +3 more sources
Tax amnesty and taxpayers’ noncompliant behaviour: evidence from Indonesia
Cogent Business and Management, 2022 This study aims to analyse tax noncompliant activities by specifically examining the effect of tax amnesty on taxpayers’ compliant behaviour. Indonesia is taken as a case study since it is a populous country with a high dependency on tax revenue and a ...
Siti Nuryanah
exaly +3 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
Older and wiser? The impact of CEO age on firm’s tax amnesty participation
Cogent Business and ManagementThe objective of this research is to examine the potential impact of CEO age on the involvement of companies in tax amnesty programs among publicly traded companies in Indonesia. With differing opinions on how age affects risk-taking behavior, this study
Gatot Soepriyanto
exaly +3 more sources
The desirability of a permanent tax amnesty [PDF]
Journal of Public Economics, 1991 Abstract There are two main concerns about tax amnesty. First, if it is anticipated it may increase cheating and reduce the efficiency of the tax system. Second, amnesty may be inequitable by letting cheaters ‘off the hook’. However, several federal governments currently hold a policy of long-term, or permanent, tax amnesty, in apparent defiance of ...
James Andreoni
exaly +2 more sources