Results 91 to 100 of about 543,257 (267)

The Role of Law in Taxation Policy as an Economic Control Tool: A Case Study of Tax Amnesty in Indonesia

open access: yesInternational Journal of Contemporary Sciences (IJCS)
This study examines the role of law in Indonesia's tax amnesty policy as a means of economic control. Using normative legal research, the study analyzes secondary data from primary, secondary, and tertiary legal sources.
Moses Vanco   +2 more
semanticscholar   +1 more source

Tax amnesty and tax administration system : an empirical study in Indonesia [PDF]

open access: yes, 2017
The purpose of this research is to analyze the impact of tax amnesty and tax administration system (e-billing system and e-filling system) on taxpayer compliance in Jakarta, Indonesia.
Waluyo
core  

Trust in Government and Tax Compliance in Indonesia and Malaysia: Do Ethics and Tax Amnesty Matter?

open access: yesInternational Journal of Economics and Financial Issues
This study examines the moderating role of tax amnesty and the mediating role of ethics in the relationship between trust in government and tax compliance among taxpayers in Indonesia and Malaysia.
Santi Novita   +4 more
semanticscholar   +1 more source

The Effect of Behavioral Nudging and Deterrence Factors on the Tax Amnesty Participation Process

open access: yesJournal of Business Administration and Social Studies
Tax amnesties are implemented for a variety of reasons, including political, economic, and financial motivations. Academic literature encompasses research on the effects of tax amnesty programs on tax revenues, compliance, and justice.
Hacı Muhammet Kekeç   +2 more
doaj   +1 more source

Tax amnesty and taxpayer morality in predicting taxpayer compliance

open access: yesInternational Journal of Applied Economics, Finance and Accounting
This study examines how the implementation of tax amnesty affects the morality of taxpayers and how well they follow the rules, as well as how the morality of taxpayers affects those two things.
Sony Devano   +3 more
semanticscholar   +1 more source

Dampak Kebijakan dan Keberhasilan Tax Amnesty bagi Perekonomian Indonesia

open access: yesKompartemen: Jurnal Ilmiah Akuntansi, 2018
Sumber utama dari penerimaan negara berasal dari pajak, meskipun begitu penerimaan pajak masih dinilai belum maksimal. Ini dikarenakan realisasi penerimaan pajak belum memenuhi target yang ditentukan oleh pemerintah.
Yuwita Ariessa Pravasanti
doaj   +1 more source

MENUJU BERAKHIRNYA PROGRAM TAX AMNESTY

open access: yesJurnal Penelitian Teori & Terapan Akuntansi (PETA), 2017
Penelitian ini bertujuan untuk mendeskripsikan program tax amnesty yang menuju akhir program dalam bulan Maret 2017. Penelitian menggunakan metode deskriptif telaah literatur. Data yang utama kami amati adalah statistik amnesti pajak yang kami peroleh dari website pajak.go.id.
Kiki Intan Kumalasari   +2 more
openaire   +2 more sources

Pengaruh Program Tax Amnesty, Sanksi Pajak, dan Kualitas Pelayanan Fiskus terhadap Kemauan Membayar Pajak Wajib Pajak Orang Pribadi [PDF]

open access: yes, 2018
The purpose of this study was to describe (1) the influence of tax amnesty variable to the variable of willingness to pay the tax, (2) the influence of tax sanction variable to the variable of taxpayer willingness, (3) the influence of the taxi waiter ...
Muhroni, M. (Muhroni)
core  

Analisis Perbandingan Penghimpunan Dana Pihak Ketiga Bank Syariah Sebelum dan Sesudah Kebijakan Tax Amnesty

open access: yesFalah: Jurnal Ekonomi Syariah, 2018
This study aims to reveal the comparison of Third Party Funds (DPK) of sharia bank as Bank Perception Tax Amnesty policy in 2016.This study used a comparative quantitative approach with the subject of research is the Third Party Funds of sharia bank the ...
Tk. Umar Johan, Muslikhati Muslikhati
doaj   +1 more source

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