Results 241 to 250 of about 562,509 (264)

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

Tax Amnesty as a Tool to Prevent Business Split

Zakon
The author considers the tool proposed by the legislator in July 2024 to prevent tax and criminal offences, which allows businesses to voluntarily abandon the use of an illegal ‘split’ scheme in exchange for the further conduct of activities by a group ...
Oksana Bogdanova
semanticscholar   +1 more source

The Influence of Tax Amnesty Program, Mobile Samsat Services and E-Samsat Program with Tax Socialization as Moderating Variable on Makassar City Samsat Revenue

Amnesty: Jurnal Riset Perpajakan
This study aims to examine. The effect of the Tax Bleaching Program, Mobile Samsat Services and the E-Samsat Program with Taxation Socialization as a Moderating Variable on Makassar City SAMSAT Revenue. The data in this study were obtained from taxpayers
Alfiah Nurhijrawati, Syamsuri Rahim, Junaiddin Zakaria   +2 more
semanticscholar   +1 more source

Analysis of a tax amnesty’s effectiveness in Indonesia

Journal of International Accounting, Auditing and Taxation, 2021
Ain Hajawiyah
exaly  

Tax Avoidance towards Tax Ratio after Tax Amnesty Program

Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia, 2023
Sapta Darma, Tubagus Ismail, Rudi Zulfikar, Tri Lestari   +3 more
openaire   +1 more source

Corporate Tax Avoidance and Investment Efficiency: Evidence from the Enforcement of Tax Amnesty in Indonesia

Economies, 2022
Agnes Aurora Ngelo, Iman Harymawan, Nadia Anridho   +2 more
exaly  

When do tax amnesties work?

Journal of Economic Behavior & Organization, 2023
Gustavo Canavire-Bacarreza, Huáscar Eguino, Lorena Heller, Soraya Roman   +3 more
openaire   +1 more source

Tax Amnesties

2008
openaire   +1 more source

Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities?

Public Finance Review, 2014
Nathan Y Sharp, Jaron H Wilde, David A Wood   +2 more
exaly  

The desirability of a permanent tax amnesty

Journal of Public Economics, 1991
James Andreoni
exaly