Results 221 to 230 of about 543,257 (267)

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

Amnesties, Settlements and Optimal Tax Enforcement

Economica, 1998
This paper develops a model of tax enforcement in which the tax agency has discretionary power to make pre‐audit settlement offers. Settlements can take the form of either general amnesties or individual deals. It is shown that pre‐audit settlements allow the agency to overcome its limited control over the enforcement parameters (the agency takes the ...
openaire   +1 more source

The economics of tax amnesties

Journal of Public Economics, 1991
Abstract This paper examines some of the economic implications of tax amnesties. We present a model where individuals are initially uncertain about the disutility from tax evasion when they file their tax returns. If they later learn that they would like to be more honest than they have been, an amnesty gives them an opportunity to report additional ...
Arun S. Malik, Robert M. Schwab
openaire   +1 more source

Tax Amnesty (in Russian) [PDF]

, 2014
This paper explores international experience of tax amnesties. Despite the popular use of tax amnesties, the results are mixed. The main advantage of the tax amnesty is the possibility to increase tax collections and improve tax compliance. However, it does not account for adverse effect of amnesties on tax compliance and high direct and indirect costs
Kateryna Bornukova, Dzmitry Kruk, Gleb Shymanovich, Yuri Tserlukevich   +3 more
openaire  

Tax Amnesty Extension in Indonesia: An Analysis through the Lens of Maslahah Mursalah and Government Responsiveness

Jurnal Ilmiah Mizani Wacana Hukum Ekonomi Dan Keagamaan
Tax amnesty has been a significant fiscal policy tool adopted by many countries worldwide, including Indonesia. Initially introduced in 2016, the Indonesian government extended the tax amnesty program in subsequent years to enhance tax compliance and ...
M. D. Habibi, M. Mahfud, Muhammad Sirojudin Sidiq, Anggita Vela, Moh. Taqiyuddin Saleh   +4 more
semanticscholar   +1 more source

KAJIAN HUKUM TENTANG TAX AMNESTY

Sigma-Mu, 2017
Program tax amnesty (pengampunan pajak) yang dilaksanakan pemerintah diharapkan mampu meningkatkan penerimaan negara pada sektor pajak secara signifikan sehingga diperlukan upaya yang terus-menerus dan sistematis terkait peningkatan kesadaran dan kepatuhan subjek pajak.
Fiorida Mathilda, Carolina Magdalena Lasambouw   +1 more
openaire   +1 more source

A Historical Overview of The Most Successful Tax Amnesty Policies in Indonesia

JKAP (Jurnal Kebijakan dan Administrasi Publik)
The 2016 Tax Amnesty may be the most successful tax amnesty program in Indonesia. However, the debate on introducing the Voluntary Disclosure Program in 2022 raises questions.
Arief Budi Wardana
semanticscholar   +1 more source

Tax Amnesties and Political Participation

Public Finance Review, 2005
In many countries, thinking about a (new) tax amnesty is currently in vogue. However, international experience shows that the financial success of such a tax amnesty is not guaranteed, in part because it is thought that tax amnesties may over time undermine tax compliance.
Torgler, Benno, Schaltegger, Christoph
openaire   +2 more sources

Studi Kasus Implementasi Tax Amnesty Di KPP Pratama Makassar Selatan dan Dampaknya Terhadap Pendapatan Pajak

Jurnal Akuntansi Pajak dan Manajemen
Penelitian ini bertujuan untuk menganalisis implementasi kebijakan tax amnesty di KPP Pratama Makassar Selatan serta dampaknya terhadap peningkatan pendapatan pajak. Kebijakan tax amnesty merupakan salah satu upaya pemerintah untuk meningkatkan kepatuhan
Nasir Nasir
semanticscholar   +1 more source

Analisis Efektivitas Penerapan Tax Amnesty di Indonesia

Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen
The implementation of the tax amnesty policy in Indonesia is the government's effort to increase tax revenues, reduce tax avoidance, and encourage tax compliance. This research aims to analyze the effectiveness of implementing tax amnesty in Indonesia by
Muhammad Dimas Arif, Asyhari Abdillah Siregar, Sandi Sipahutar   +2 more
semanticscholar   +1 more source