Pengaruh Pelaksanaan Kebijakan Sunset Policy, Tax Amnesty, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi [PDF]
, 2017 This research aims to provide empirical evidence of the influence of implementation of SunsetPolicy, Tax Amnesty, and Tax sanctions on individual\u27 Taxpayer who run the business activitiesand work free in KPP Pratama Dompu. The number of respondents in
Alfiyah, N. (Nur), Latifah, S. W. (Sri)
core +1 more source
(Dis)obeying the law: corporate tax morale in developing countries
Journal of Law and Society, Volume 53, Issue 1, Page 51-74, March 2026.Abstract Ensuring high tax compliance is one of the key objectives of every tax system. Yet, while tax non‐compliance is known to be significant among small and medium‐sized enterprises (SMEs), the motivations underlying it remain surprisingly underexplored, particularly in the context of developing countries.
RITA DE LA FERIA, TU ANH TRAN
wiley +1 more source
Trust in Government and Tax Compliance in Indonesia and Malaysia: Do Ethics and Tax Amnesty Matter?
International Journal of Economics and Financial IssuesThis 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
IMPACT OF TAX AMNESTY ESTABLISHMENT IN INDONESIA YEAR 2016-2017 ON ABNORMAL RETURN AND TRADING VOLUME ACTIVITY IN INDONESIA STOCK EXCHANGE (AN EVENT STUDY IN LQ-45 INDEX LISTED ON INDONESIA STOCK EXCHANGE PERIODE JULY 2016-MARCH 2017) [PDF]
, 2017 The purposes of this study are to examine the impact of Tax Amnesty establishment year 2016-2017 on the average of abnormal return and the average of trading volume activities in Indonesia Stock Exchange (BEI) before and after its establishment.
Riska Damayanti
core
Impact Implementation of PSAK 70 Related to Tax Amnesty on Reporting of the Firm (Case Study on CV Btari Senja) [PDF]
, 2018 This study aims to test how big the impact of the application of PSAK (Statement of Financial Accounting Standards) 70 to the Financial Statement of CV Btari Senja before and after tax amnesty applied.
Panday, R. (Rorim), Winarso, W. (Widi)
core +2 more sources
Popularity Analysis of Tax Amnesty Expectations in Turkey and the World
International Journal of Public FinanceTax amnesties remain an essential tool for politicians from past to present. In some countries, the concept of amnesty has become an institution due to the frequent use of tax amnesty, and this has led taxpayers to expect a new amnesty at regular ...
Ercan Yelman, Enes Tekşan
semanticscholar +1 more source
The Effect of Behavioral Nudging and Deterrence Factors on the Tax Amnesty Participation Process
Journal of Business Administration and Social StudiesTax 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
Dampak Kebijakan dan Keberhasilan Tax Amnesty bagi Perekonomian Indonesia
Kompartemen: 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
Jurnal 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
Tax progressivity and taxing the rich in developing countries: lessons from Latin America. [PDF]
Oxf Rev Econ Policy, 2023 Bergolo M +2 more
europepmc +1 more source