Results 11 to 20 of about 2,236 (214)
ADA APA SETELAH TAX AMNESTY? [PDF]
Jurnal Akuntansi Multiparadigma, 2017 : What is the matter After Tax Amnesty? This study analyzes the taxpayer obligation after tax amnesty and the consequences that arise if they fail to perform their obligations.
Antin Okfitasari +2 more
doaj +2 more sources
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
core +5 more sources
Tax Amnesty dari Perspektif Masyarakat Pajak [PDF]
Akrual: Jurnal Akuntansi, 2018 Otoritas pajak melakukan reformasi di bidang perpajakan, salah satunya melaui tax amnesty untuk meningkatkan kepatuhan pajak. Penulisan ini bertujuan untuk mengetahui implementasi tax amnesty dari perspektif masyarakat pajak.
Nabila Istighfarin, Fidiana Fidiana
doaj +2 more sources
Journal of Economic CriminologyThis 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
exaly +3 more sources
THE IMPACT OF TAX AVOIDANCE AND AUDIT QUALITY ON TAX AMNESTY PROGRAM
Journal of Management Small and Medium Enterprises (SME's), 2022 Purpose this study was to examine the effect of tax avoidance and audit quality on companies participating in tax amnesty based on Law no. 11 of 2016 concerning Tax Amnesty. Data processing uses logistic regression. Results of study found that companies
David Pangaribuan +2 more
doaj +1 more source
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
openaire +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 +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
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The Occurrence of Tax Amnesties: Theory and Evidence [PDF]
SSRN Electronic Journal, 2014 This paper presents a theoretical model and empirical evidence to explain the occurrence of tax amnesties. We treat amnesties as endogenous, resulting from a strategic game between many taxpayers discounting future payments from punishment and a government that balances costs and benefits of amnesty programs.
Bayer, R., Oberhofer, H., Winner, H.
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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
openaire +2 more sources