Results 231 to 240 of about 543,257 (267)

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KEWAJIBAN MORAL DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Jurnal Nusa Akuntansi
This study aims to analyze the influence of understanding tax regulations, moral obligations and tax amnesty on individual taxpayer compliance. This study was conducted on individual taxpayers registered at KPP Pratama Pondok Aren with a population of ...
Vina Januanisa, Nelly Budiyarti
semanticscholar   +1 more source

TAX COMPLIANCE PROCESS AFTER TAX AMNESTIES

2013
Vergi afları, vergi uyumunu güçlendirme, vergi idaresinin ve yargının yükünü hafifletme, kamuya ek kaynak yaratarak bütçe açıklarını kapatma amaçları için bir araç olarak kullanılabilmektedir. Türkiye’de 1923 yılından bu yana çeşitli mali ve politik nedenlerle vergi aflarına sık sık başvurulmuştur.
TEKİN, Ahmet, TUNCER, Güner
openaire   +1 more source

Tax Evasion, Tax Amnesties and the Psychological Tax Contract [PDF]

, 2007
Tax compliance has been studied in traditional public economics by heavily relying on deterrence as the most important compliance-increasing factor. This model of tax evasion is however challenged by inconclusive empirical evidence also pointing to the importance of tax morale as the individual’s intrinsic motivation to honestly pay taxes.
Lars P. Feld, Bruno S. Frey
openaire  

Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan, dan Kualitas Pelayanan terhadap Keikutsertaan Program Tax Amnesty dengan Kondisi Keuangan sebagai Variabel Moderasi

Ekonomis: Journal of Economics and Business
This study aims to prove the effect of taxation, tax sanctions, and service quality on participation in the tax amnesty program with financial condition as a moderating variable. This research is quantitative and primary data.
Sri Lestari Yuli Prastyatini, Weky Mandala Utama Putra   +1 more
semanticscholar   +1 more source

Pengaruh Penerapan Tax Amnesty Terhadap Penerimaan Pajak

Jurnal Kendali Akuntansi
This study aims to review previous research information because the idea of the implementation of tax amnesty in Indonesia is still developing and serves as a basis for scientific development and can provide ideas on new topics in the future.
Seri Intan, Adelia Nur Iftikhor, Dien Noviany Rahmatika   +2 more
semanticscholar   +1 more source

Turkey: A New Tax Amnesty

Intertax, 2015
This article mainly discusses tax related provisions of a new law on public receivables. The Law enables, from the point of public receivables, public debtors to pay their debts either by cash or instalments by restructuring public claims, which have difficulty in collection.
openaire   +1 more source

The Influence Of Information Technology And Tax Awareness On Interest In Participating Tax Amnesty

International Student Conference on Business, Education, Economics, Accounting, and Management (ISC-BEAM)
The country's biggest source of income is taxes. Taxes have a dominant role in developing the country both in terms of infrastructure and alleviating poverty and community needs in terms of health, education and social security for those in need. Efforts
Yessi Avita Sari, Heni Noviarita, Erike Anggraeni   +2 more
semanticscholar   +1 more source

Analisis Perbandingan Tax Amnesty Jilid I dan Tax Amnesty Jilid II Pada KPP Pratama Bandung Bojonagara

Jurnal Akuntansi AKUNESA
Pajak merupakan sumber penerimaan penting bagi negara kita, maka dari itu penerimaan pajak diharapkan dapat meningkat setiap tahunnya. Salah satu upaya pemerintah dalam hal tersebut yaitu dengan mengadakan Tax Amnesty baik Jilid I maupun Jilid II ...
Endah Purnama Sari Eddy, Vinny Stephanie Hidayat, Imelda Yunita   +2 more
semanticscholar   +1 more source

Tax Amnesty Policy

2023
Arifin, Amir, Ardiansyah, Arif, Azmi, Aditya Noor, M. Januar Ifdal Dikri, Riswanda Riswanda   +4 more
openaire   +1 more source

Pengaruh Kesadaran Wajib Pajak, Pengatahuan Pajak, Sanksi Pajak, dan Tax Amnesty terhadap Kapatuhan Wajib Pajak Kendaraan Bermotor Roda Empat di Kota Kupang dengan Sosialisasi Pajak sebagai Variabel Moderasi (Studi di SAMSAT Kota Kupang)

Jurnal Ilmiah Universitas Batanghari Jambi
This research aims to determine the influence of taxpayer awareness, taxpayer knowledge, tax sanctions and tax amnesty on tax socialization and motor vehicle taxpayer compliance in Kupang City.
Ayuni Ayuni, H. Manafe, Y. Y. Sonbay, S. S. Niha   +3 more
semanticscholar   +1 more source