Results 111 to 120 of about 543,257 (267)
Tax Amnesty in Morocco: Solution to a Crisis or a Crisis of Solution
Journal of Tax ReformThe purpose of this paper is to examine the Moroccan experience with tax amnesties. Given the repetitive nature of amnesty programs in Morocco’s tax policy, questions have been raised about both their effectiveness and their specificity in comparison to ...
Abderrahmane Haddad
semanticscholar +1 more source
Menimbang Ulang Wacana Tax Amnesty
, 2020 Tulisan ini menganalisis wacana tax amnesty yang hendak diterapkan Pemerintah Indonesia pada 2016. Dua poin yang menjadi analisis utama dalam tulisan ini adalah. Pertama, kebijakan ini merupakan kebijakan tambal sulam defisit penerimaan negara selama 2015-16. Kedua, analisis aspek ekonomi politik kebijakan ini.
openaire +3 more sources
Assets: Jurnal Akuntansi dan Pendidikan, 2019 ABSTRAK Pengampunan pajak telah dilakukan berulang kali di Indonesia yaitu 1964, 1989, 2008 dan 2016. Penelitian ini menguji apakah ada perbedaan kepatuhan pajak antara yang mengetahui pengampunan pajak berulang serta merasakan kepastian penegakan hukum
Ade Lisa Matasik +1 more
doaj +1 more source
Strategic Tax Planning for State Tax Amnesties
Public Finance Review, 2011 Tax amnesty programs have exploded in popularity among cash-strapped states since the beginning of the Great Recession. Though many scholars have been interested in the long-term tax compliance effects after amnesty programs, this article is the first to consider short-run compliance effects just prior to a known amnesty—a moral hazard effect leading ...
Ross, Justin M., Buckwalter, Neal D.
openaire +2 more sources
Pemberlakuan Tax Amnesty Berdasarkan UU Nomor 11 Tahun 2016 Tentang Pengampunan Pajak [PDF]
, 2017 Tujuan dilakukannya penelitian ini adalah untuk mengetahui apa perspektif keadilan terhadap adanya pengampunan pajak/Tax amnesty dan apa dampak Tax amnesty bagi Negara Republik Indonesia.
Putri, R. (Raisa)
core
Addressing human rights abuses at mega-sporting events-A shared responsibility in theory and practice. [PDF]
Front Sports Act Living, 2022 Heerdt D.
europepmc +1 more source
Menyingkap Tabir Realitas Tax Amnesty
InFestasi, 2018 <p>Tax amnesty is a shape of government’s programme to increase receiptents from tax<br />sector. Whilst, the effectiveness of these programme need to be evaluated. Data<br />showed that from taxpayer participation and the target of tax amnesty sides, it<br />doesn’t in line with what expected.
Greska Redielano Ramadan +1 more
openaire +2 more sources
THE EFFECT OF TAX AVOIDANCE ON FIRM VALUE: THE MEDIATING ROLE OF AGENCY COST AND MODERATING ROLE OF FAMILY OWNERSHIP [PDF]
, 2018 This study aims to investigate the effect of tax avoidance on firm value with the mediating role of agency cost and moderating role of family ownership. Firm value is measured with Tobin’s Q, tax avoidance was measured with effective tax rate and agency ...
FUAD, Fuad, PRATIWI, Amalia Intan
core
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
Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role? [PDF]
Heliyon, 2022 Firmansyah A +13 more
europepmc +1 more source