Results 11 to 20 of about 562,509 (264)
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
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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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Tax amnesty from the perspective of tax official
Cogent Business & Management, 2019 This article aims to analyze the views on tax amnesty from various parties, namely state officials, tax officials, taxpayers, and tax consultants. Their views are explored through qualitative research methods.
Nur Sayidah, Aminullah Assagaf
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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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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
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TAX COMPLIANCE PROCESS AFTER TAX AMNESTIES
Sakarya Üniversitesi İktisat Dergisi, 2013 Tax amnesties could be used as a tool aiming to strength the tax compliance, lighten the tax administration’s and the justice’s load, reduce the budget deficit.
Ahmet Tekin, Güner Tuncer
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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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Amnesty, Enforcement, and Tax Policy [PDF]
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.
Herman B. Leonard, Richard J. Zeckhauser
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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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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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