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Tax Amnesty : Kajian Program Amnesti Pajak Indonesia

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
Tax 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   +3 more sources

Combating tax aggressiveness: Evidence from Indonesia’s tax amnesty program

Cogent Economics & 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 ...
Muhammad Arsalan Khan, Siti Nuryanah
semanticscholar   +6 more sources

Older and wiser? The impact of CEO age on firm’s tax amnesty participation

Cogent Business & Management
The 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, Arfian Erma Zudana, Meiryani Meiryani   +2 more
doaj   +4 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

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, Ety Meikhati, Titik Setyaningsih   +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, I Putu Wahyu Mandala   +1 more
doaj   +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

Analisis Financial Distress Pada Saat Tax Amnesty dan Setelah Tax Amnesty

Journal of Accounting, Management, Economics, and Business (ANALYSIS)
Penelitian ini bertujuan untuk membandingkan tingkat akurasi setiap model prediksi financial distress   (Grover, Springate, Taffler, Zmijewski, Altman ZScore) dari data selama Tax amnesty  dan data setelah Tax amnesty  dengan Interest Coverage Ratio (ICR) sebagai pengukuran financial distress. Analisis dilakukan dengan menggunakan 103 sampel perusahaan
null Wildah Nur Arifah, Anies Hariyanti
openaire   +2 more sources

State Income Tax Amnesties: Causes [PDF]

The Quarterly Journal of Economics, 1992
The purpose of this paper is to analyze empirically for the years 1980-88 the factors which led states with state income taxes to run tax amnesty programs. We find a principal factor to be the level of IRS auditing; in particular, we find that states have tended to "free-ride" on the IRS-if the IRS is active in a state, then that state is less likely ...
J. A. Dubin, M. J. Graetz, L. L. Wilde
openaire   +3 more sources

A Qualitative Study on the Tax Amnesty Perception of Income Taxpayers: The Case of Türkiye

International Journal of Public Finance
Tax amnesty, which is not regulated in the Tax Procedure Law, has been implemented from time to time since 1924. Tax amnesty, which is seen as an urgent source of income for governments, can have positive or negative consequences for taxpayers.
Serap Püren
doaj   +2 more sources