Results 201 to 210 of about 543,257 (267)

Optimalisasi Tax Amnesty Dalam Meningkatkan Kepatuhan Pajak

Jurnal Entitas Ekonomi dan Bisnis
Penerimaan pajak merupakan sumber utama pendapatan negara yang berperan penting dalam menjaga stabilitas fiskal dan mendukung pembangunan berkelanjutan.
Aditiyanto Ekaputra
semanticscholar   +1 more source

Direct and indirect influence of corporate governance on aggressive tax avoidance and participation in the tax amnesty program

Journal of Governance and Regulation
Corporate governance (CG) is widely believed to prevent management from engaging in harmful actions that could adversely affect the company. A company is expected to perform better if its CG index or value is high.
Tresno Eka Jaya, Moh Wahyudin Zarkasyi, P. Koeswayo, Poltak Maruli John Liberty   +3 more
semanticscholar   +1 more source

Implementation of the Principles of Legal Certainty and the Principles of Justice towards Tax Amnesty II Policy on Voluntary Tax Disclosure

Journal of Law, Politic and Humanities
This research is motivated by the existence of a voluntary tax disclosure policy that creates a gap that is considered unfair between individual taxpayers who are compliant and less compliant.
Ahmad Zumar Syafiq, Suparnyo
semanticscholar   +1 more source

AMAZING GRACE: TAX AMNESTIES AND COMPLIANCE

National Tax Journal, 1990
a one-time amnesty may increase future Does a tax amnesty raise or lower com- compliance if it is accompanied by greater pliance over time? This paper uses experi- expenditures for enforcement and stronger mental methods to analyze the long run penalties for evaders. Critics contend that impact of an amnesty.
Alm, James, McKee, Michael J., Beck, William   +2 more
openaire   +2 more sources

Model Kebijakan Tax Amnesty Berbasis Nilai Keadilan Untuk Meningkatkan Kepatuhan dan Penerimaan Pajak

INVENTORY: JURNAL AKUNTANSI
The purpose of this research in the long term is to increase taxpayer compliance in fulfilling tax obligations. The specific goal to be achieved is to create a tax amnesty policy model based on the value of justice that can make taxpayers aware and ...
Mustika Winedar, Alberta Esti Handayani, Miftahol Horri, Alvy Mulyaning Tyas, Nur Sayidah, Aminullah Assagaf, Alvy Mulyaning Nurhayati, Tyas   +7 more
semanticscholar   +1 more source

From tax forgiveness to financial growth: How tax amnesty can boost stock market listings in an emerging economy

Investment Management & Financial Innovations
Type of the article: Research ArticleAbstract In Cambodia’s emerging economy, characterized by a large informal sector and tax compliance challenges, a successful tax amnesty program could strengthen financial markets by enhancing transparency and ...
Muhammad M. Ma’aji, Saeed Awadh Bin-Nashwan, Martin Sviatko, Casey Barnett   +3 more
semanticscholar   +1 more source

An Analysis of The Impact of Tax Amnesty Schemes on Revenue Generation In Pakistan: A Critical Evaluation

Social Science Review Archives
This study investigated the impact of amnesty schemes on revenue generation in Pakistan from 2000 to 2024. The study utilized a mixed-method approach where the study utilized secondary sources from the Federal Board of Revenue, Ministry of Finance, and ...
Ambreen Akhtar, Asim Arslan Ahmad, Muhammad Dilawar Qureshi, Kashif Lodhi   +3 more
semanticscholar   +1 more source

THE ROLE OF TAX AMNESTY AS A MODERATION OF TAX SANCTIONS AND TAXPAYER AWARENESS TOWARDS TAXPAYER COMPLIANCE IN UMKM IN LUMAJANG REGENCY

Indo-Fintech Intellectuals: Journal of Economics and Business
This study aims to analyze the influence of tax sanctions, taxpayer awareness, and the Tax Amnesty program on the tax compliance of MSMEs in Lumajang Regency, as well as to examine the moderating role of Tax Amnesty in these relationships.
Ferdian Nugroho, Ari Sita Nastiti, Achmad SYAHFRUDIN ZULKARNNAENI   +2 more
semanticscholar   +1 more source

Pengaruh Tax Amnesty, Sosialisasi Pajak, dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak

Ekonomi Keuangan Investasi dan Syariah (EKUITAS)
This study aims to analyze the influence of tax amnesty, tax socialization, and taxpayer compliance with tax revenue. The object of the study is corporate taxpayers registered at KPP Pratama Ilir Barat, Palembang City.
Tyara Nur Azizah, Lesi Hertati, R. Pebriani   +2 more
semanticscholar   +1 more source

Tax Amnesty

2014
Tax amnesty is the opportunity given to taxpayers to write off an existing tax liability (including interests and fines) by paying a defined amount. Such offers are usually presented as being exceptional and available for only a limited period of time.
openaire   +2 more sources