Results 11 to 20 of about 543,257 (267)

Combating tax aggressiveness: Evidence from Indonesia’s tax amnesty program

Cogent Economics & Finance, 2023
AbstractTaxation has a vital role as a domestic financial source to achieve Sustainable Development Goals (SDGs). To increase domestic revenue, combating tax avoidance is important, especially for Indonesia, one of the most populous countries with the fact that the 2020 country’s tax-to-GDP ratio decreased to 10.1% in 2020 which is below the Asia and ...
Muhammad Arsalan Khan, Siti Nuryanah
openaire   +4 more sources

Older and wiser? The impact of CEO age on firm’s tax amnesty participation

Cogent Business & Management
The objective of this research is to examine the potential impact of CEO age on the involvement of companies in tax amnesty programs among publicly traded companies in Indonesia. With differing opinions on how age affects risk-taking behavior, this study
Gatot Soepriyanto, Arfian Erma Zudana, Meiryani Meiryani   +2 more
doaj   +2 more sources

Analisis Financial Distress Pada Saat Tax Amnesty dan Setelah Tax Amnesty

Journal of Accounting, Management, Economics, and Business (ANALYSIS)
Penelitian ini bertujuan untuk membandingkan tingkat akurasi setiap model prediksi financial distress   (Grover, Springate, Taffler, Zmijewski, Altman ZScore) dari data selama Tax amnesty  dan data setelah Tax amnesty  dengan Interest Coverage Ratio (ICR) sebagai pengukuran financial distress. Analisis dilakukan dengan menggunakan 103 sampel perusahaan
null Wildah Nur Arifah, Anies Hariyanti
openaire   +2 more sources

A Qualitative Study on the Tax Amnesty Perception of Income Taxpayers: The Case of Türkiye

International Journal of Public Finance
Tax amnesty, which is not regulated in the Tax Procedure Law, has been implemented from time to time since 1924. Tax amnesty, which is seen as an urgent source of income for governments, can have positive or negative consequences for taxpayers.
Serap Püren
doaj   +2 more sources

Integrating tax amnesty, CSR, and emerging technologies: Exploring ethical challenges and strategic choices

Journal of Economic Criminology
This paper explores the relationship between tax amnesty programs and Corporate Social Responsibility (CSR), focusing on the ethical challenges businesses face as they navigate financial decisions and societal obligations.
Ines Bouaziz Daoud
doaj   +2 more sources

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
openaire   +2 more sources

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, Lukytawati Anggraeni, Putri Mahestyanti, Benny Robby Kurniawan   +3 more
doaj   +1 more source

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, Noer Azam Achsani, Hendro Sasongko   +2 more
doaj   +1 more source

Amnesty, Enforcement, and Tax Policy [PDF]

Tax Policy and the Economy, 1987
Amnesties are widely used in society to rehabilitate past sinners, to collect resources, such as library books, that would otherwise be unrecoverable, and to make enforcement easier by reducing the ranks of delinquents. Over the past four years, tax amnesties have emerged as a major instrument of state revenue policy. Twenty states conducted amnesties.
Herman B. Leonard, Richard J. Zeckhauser
openaire   +2 more sources

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
doaj   +1 more source