Results 211 to 220 of about 543,257 (267)

Analysis of Tax Amnesty Policy in Enhancing Economic Resilience

Journal of Innovation in Teaching and Instructional Media
This study aims to analyze the contribution of the tax amnesty policy in Indonesia to strengthening economic resilience, focusing on two implementation periods: the 2016–2017 tax amnesty program and the 2022 voluntary disclosure program.
Cucun Cunayah, G. Saputro, Sri Murtiana
semanticscholar   +1 more source

What do we know about Tax Amnesty? Insights from bibliometric analysis

International Journal of Current Science Research and Review
This paper provides a bibliometric analysis of the existing literature on tax amnesty, focusing on its effectiveness in enhancing tax compliance, generating government revenue, and reducing tax evasion.
Dedi Haryadi
semanticscholar   +1 more source

THE MAIN MECHANISMS AND ASSESSMENT OF THE TRANSFORMATION OF BUSINESS STRUCTURES UNDER THE INFLUENCE OF THE TAX AMNESTY

Actual directions of scientific researches of the XXI century: theory and practice
Every year, issues related to the development of mechanisms and measures to support entrepreneurial structures become more and more relevant, both for individuals and for representatives of business structures.
Irina Orobinskaya, Marina Pyl'cina
semanticscholar   +1 more source

Tax Amnesties in the 2009 Tax Landscape

Bulletin for International Taxation, 2010
This article provides a summary of the discussion on the topic of “Tax Amnesties” in Seminar N of the 63rd Congress of the International Fiscal Association, held in Vancouver, Canada on 3 September 2009.
J. Malherbe, A. Fantozzi, U. Kapalle, C. Iannucci, L. Olivier, E. Traversa, T. Gill, A.C.A. Utumi, M.A. Grau Ruiz, G. Makhlouf, C.P. Schindler   +10 more
openaire   +1 more source

Pengaruh tax amnesty terhadap penerimaan pajak di Indonesia

Jurnal Kebijakan Ekonomi dan Keuangan
Purpose – This study aims to determine how tax amnesty affects state tax revenues in Indonesia using supporting variables, namely gross domestic product (GDP), exports, and imports.Methods – This study uses a quantitative approach with secondary data ...
Amelia Suprianingtias, S. Suharto
semanticscholar   +1 more source

ANALISIS PENGAMPUNAN PAJAK (TAX AMNESTY) PADA KANTOR PELAYANAN PAJAK MAKASSAR BARAT

Jurnal Akuntansi Kompetif
This research aims to describe the amount of tax revenue, before and after tax amnesty. This research uses quantitative data. The data source used is secondary data, namely the realization of tax revenues and the number of taxpayers at the West Makassar ...
Andi Lutfi, Friansyah Bakari, Nur, Fatwa Basar   +3 more
semanticscholar   +1 more source

Tax amnesty, corporate social responsibility disclosure, and organizational inertia

Business Strategy & Development, 2023
This study investigates the empirical association between corporate social responsibility (CSR) disclosure and tax compliance when there is a tax amnesty policy provided by the government.
D. Adhariani, Ain Hajawiyah, R. Rini
semanticscholar   +1 more source

The Influence of Taxpayer Knowledge, Motor Vehicle Tax Socialization, Taxpayer Awareness, and Motor Vehicle Tax Amnesty Program on Motor Vehicle Taxpayer Compliance

Smart Society
Motor vehicle tax is a key source of regional revenue, yet taxpayer compliance often remains low due to limited knowledge, weak socialization, low awareness, and the varied impact of tax amnesty programs.
Panggita Mauli Hidayat, Ardan Gani Asalam   +1 more
semanticscholar   +1 more source

Peran Tax Amnesty Jilid III terhadap Kepatuhan Wajib Pajak

AKUA: Jurnal Akuntansi dan Keuangan
The purpose of this study is to determine the urgency of the Tax Amnesty program, which has been re-implemented by the government. The Tax Amnesty Program Volume III is expected to be effective in improving taxpayer compliance and increasing tax revenue,
Imtiyaz Farras Mufidah, Nurifa Laksmitasari Azizah, Feri Tristiawan   +2 more
semanticscholar   +1 more source

Analysis of the Impact of Tax Amnesty Policy Repetition on Tax Compliance and State Revenue in Indonesia

Indonesian Journal of Advanced Research
This study aims to analyze the impact of a repeatedly implemented tax amnesty policy on the level of tax compliance and state revenue in Indonesia.
Naely Salamatun Rosidah, Irwan Sutirman W   +1 more
semanticscholar   +1 more source