Results 211 to 220 of about 562,509 (264)

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

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

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

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 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

Tax Amnesty Policy in Maintaining Order in Fulfilling Taxpayers' Tax Obligations

Jurnal hukum Prasada
The Tax Amnesty policy or tax amnesty that has been regulated in Law No. 11 of 2016 concerning Tax Amnesty in its implementation always reaps pros and cons and this becomes a polemic and the government plays a role or takes part in dealing with these ...
Ridhwan Ardra Majid, Friska Firdi Handini Putri, Sumali Sumali, Suryaningsih Suryaningsih   +3 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

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

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