Results 201 to 210 of about 562,509 (264)

Tax Amnesties and Tax Revenues

Public Finance Quarterly, 1990
This article examines some unexplored and unresolved issues surrounding the Abstract impact of tax amnesties on tax revenues. The results indicate that amnesties can have a positive impact on compliance and tax collections, if the amnesty makes individuals see that paying taxes is the norm and if individuals anticipate a future amnesty that will have ...
James Alm, William Beck
openaire   +1 more source

Voluntary tax compliance determinants among small and medium enterprises in democratic societies: the role of tax literacy, tax amnesty, tax reward, and service delivery

Cogent Business & Management
This study aims to explore the determinants of voluntary tax compliance among SMEs in democratic countries, with a particular focus on Botswana. Research has sought to understand how factors such as tax literacy, service delivery, tax amnesty, and tax ...
E. Munjeyi, Daniel P. Schutte
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

Pengaruh Sosialisasi, Pengetahuan, Sanksi Perpajakan, dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Orang Pribadi

PPIMAN Pusat Publikasi Ilmu Manajemen
The purpose of this research is to examine and analyze the Influence of Socialization, Knowledge, Tax Sanctions, and Tax Amnesty on the Compliance of Individual Taxpayers. This research method uses a quantitative research method, with the type and source
Riska Dwi Nurcahyani, Cris Kuntadi, Rachmat Pramukty   +2 more
semanticscholar   +1 more source

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

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

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

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

Assessing the Tax Amnesty Program in Indonesia Through System Success and Trust Models

International Journal of Engineering Science and Information Technology
The success of a Tax Amnesty Program (TAP) in developing countries such as Indonesia depends not only on fiscal policy execution but also on how taxpayers perceive and trust the program. This study integrates the Information System Success Model with the
Muji Muji, Haris Maupa, Cokki Cokki
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