Results 11 to 20 of about 765,901 (209)
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 +4 more sources
The Effect of Behavioral Nudging and Deterrence Factors on the Tax Amnesty Participation Process
Journal of Business Administration and Social StudiesTax amnesties are implemented for a variety of reasons, including political, economic, and financial motivations. Academic literature encompasses research on the effects of tax amnesty programs on tax revenues, compliance, and justice.
Hacı Muhammet Kekeç +2 more
doaj +2 more sources
Factors That Affect Taxpayer's Will To Follow Tax Amnesty Program [PDF]
Jurnal Akuntansi, 2018 The purpose of this study is to analyze the factors that influence the willingness of taxpayers to take part in tax amnesty. The type of research used in this research is explanatory research which is testing hypotheses.
Nanik Ermawati, Zaenal Afifi
doaj +2 more sources
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
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
EFEKTIVITAS DAN DAMPAK KEBIJAKAN TAX AMNESTY BAGI PEREKONOMIAN INDONESIA [PDF]
, 2022 Taxes have a very important role for a country, the main income of Indonesian state itself also comes from taxes. At the end of August 2021, taxes had donate 1.74% of all state revenues, however, tax revenues were still not optimal.
Andrew, Richard +2 more
core +3 more sources
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
doaj +1 more source
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.
openaire +9 more sources
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
doaj +1 more source