Results 11 to 20 of about 48,565 (223)
TAXPAYER COMPLIANCE AND TAX AMNESTY; DOES TAX AMNESTY WORK?
The International Journal of Accounting and Business Society, 2021 This study aimed to analyze tax amnesty from the perspective of taxpayers, such as large-scale entrepreneurs, small-scale entrepreneurs, private company employees, tax consultants, and lecturers, and assessing whether tax amnesty can increase taxpayer compliance. This study used an interpretive paradigm and transcendental phenomenology.
Riyans Ardiansyah +3 more
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A study on tax compliance in tax amnesty policy
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 2022 The Indonesian Government implemented the tax amnesty policy in 2016 with several objectives, among others, to achieve tax revenue targets in the short-term, while in the long term it is to improve tax compliance, especially for the wealthier Indonesian
Bambang Juanda +3 more
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Tax amnesty and secondary tax evasion [PDF]
Acta Oeconomica, 2020 AbstractThough tax amnesties (TAs) are considered as a policy tool to increase revenue for governments, they have generated some puzzles. To solve the puzzles of TA we should not ignore the behavioural aspects of delinquent taxpayers. In this paper, we focus on a relatively neglected but important area of the TA literature.
Wang, Yu-Kun, Zhang, Li, Ho, We-Me
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PENGARUH TAX AMNESTY TERHADAP PROFITABILITAS PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Aplikasi Bisnis dan Manajemen, 2021 Tax amnesty policy in Indonesia has an impact on companies listed on the Capital Market. Companies that take advantage of tax amnesty can be identified from the increase in net assets and equity.
Ali Akil Parlindungan Siregar +2 more
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Tax Policy in Action: 2016 Tax Amnesty Experience of the Republic of Indonesia
Laws, 2017 Tax amnesty programs are often used by governments to improve tax compliance and to increase tax revenue. However, the policy choice to provide a tax amnesty often results in adverse consequences, including the violation of other legal rules.
Emmiryzan Wasrinil Said
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Jurnal Dinamika Akuntansi, 2019 This study aims to examine the influence of tax amnesty on tax avoidance and it’s consequency on firm value and tax avoidance as intervening variable.
Zati Rizka Fadhila, Rr Sri Handayani
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Pengaruh Tax Amnesty pada Kepatuhan Wajib Pajak Sektor Industri Pariwisata di Bali
Jurnal Bisnis dan Kewirausahaan, 2019 Bali's economic growth should be in line with the increase in state revenues from the tax sector, but the tax sector revenue does not reach the target. The Tax Amnesty policy is one of the real efforts carried out with the hope that to improve taxpayer ...
Hesadijaya Utthavi Wayan +1 more
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Essence and Content of Legal Settlement and Tax Amnesty
Law and Safety, 2020 The article is focused on defining the essence and content of legal settlement and tax amnesty. The main features and areas of applying legal settlement in various fields of law have been studied.
M. S. Syromiatnikova
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Tax amnesty and taxpayers’ noncompliant behaviour: evidence from Indonesia
Cogent Business & Management, 2022 This study aims to analyse tax noncompliant activities by specifically examining the effect of tax amnesty on taxpayers’ compliant behaviour. Indonesia is taken as a case study since it is a populous country with a high dependency on tax revenue and a ...
Siti Nuryanah, Gunawan Gunawan
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Jurnal Akuntansi, 2016 This study aims to determine the taxpayer's perception about the Tax Amnesty to compliance of the individual taxpayer. The nature of this research is a descriptive study with a quantitative approach. The method of analysis in this research is to use simple regression. Questionnaires are processed a total of 41 questionnaires. Results from this study is
Supeni Endahjati +2 more
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