Analyse von Steueramnestiedaten [PDF]
Tax fraud is a serious problem for fiscal authorities worldwide, not only in countries regarded as hightax like Germany. Besides longterm tax reforms, tax amnesties are used to bring back taxable amounts into the legal sector.
Haug, Michael +2 more
core
Peranan Kantor Pelayanan Pajak Pratama Tanjung Karang dalam Pelaksanaan Program Amnesti Pajak [PDF]
, 2017 The purpose of this study is to analyze and to explain the role of Tax Office of Pratama Tanjung Karang in the implementation of amnesty tax program. This research method used quantitative descriptive method. The sample of the research was 79 respondents.
Khotijah, S. (Siti) +2 more
core +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
Pengaruh Persepsi Wajib Pajak Tentang Kebijakan Tax Amnesty (Pengampunan Pajak), Motivasi Membayar Pajak, Self Assessment, Tingkat Pendapatan dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Karanganyar) [PDF]
, 2018 This research has purpose to analyze and test empirically about influence of taxpayer perception about tax amnesty policy (tax forgiveness), tax pay motivation, self assessmnet, income level and service quality to taxpayer compliance.
, Dra. Rina Trisnawati, Ak, M.Si, Ph.D +1 more
core
The Difference of Enterprises Taxpayers Compliance after Tax Amnesty
JEJAK: Jurnal Ekonomi dan Kebijakan, 2019 The purpose of this study was to determine and analyze the compliance of enterprises taxpayers before and after the tax amnesty was applied in KPP Pratama South Jakarta.
Dona Fitria +4 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
Analysis Of The Implementation Of Tax Amnesty In Indonesia
JURNAL AL-QARDHThe purpose of this study is to analyze the implementation of the tax amnesty policy in Indonesia by describing the indicators of its success on macroeconomic variables.
Wartoyo Wartoyo, Usman Usman
semanticscholar +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
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
Tax amnesty and taxpayer morality in predicting taxpayer compliance
International Journal of Applied Economics, Finance and AccountingThis 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