Results 21 to 30 of about 48,565 (223)

Factors That Affect Taxpayer's Will To Follow Tax Amnesty Program

Jurnal Akuntansi, 2018
The purpose of this study is to analyze the factors that influence the willingness of taxpayers to take part in tax amnesty. The type of research used in this research is explanatory research which is testing hypotheses.
Nanik Ermawati, Zaenal Afifi
doaj   +1 more source

PERSEPSI WAJIB PAJAK ATAS PROGRAM TAX AMNESTY DALAM PERSPEKTIF BUDAYA MEBOYA

Jurnal Ilmiah Akuntansi, 2019
Tujuan dari penelitian ini adalah untuk memberikan pengetahuan tentang: (1) keberadaan budaya meboya dari wajib pajak Buleleng pada program tax amnesty, (2) pandangan wajib pajak Buleleng yang meboya terhadap program tax amnesty, (3) faktor-faktor yang ...
I Nyoman Putra Yasa, Edy Sujana, I Gede Dodi Andriawan   +2 more
doaj   +1 more source

Influence Tax Amnesty Payment of Tax Compliance SMEs Batik Moslem In District Pekalongan

International Journal of Islamic Business and Economics (IJIBEC), 2018
This study aims to examine the effect of tax amnesty on taxpayer compliance level in paying taxes. The essence of the tax amnesty is tax forgiveness. This policy is expected to increase the willingness to pay taxes from taxpayers.
Nurfani Arisnawati, Sri Khayati, Novia Zulfa   +2 more
doaj   +1 more source

Tax Amnesty dari Perspektif Masyarakat Pajak

Akrual: Jurnal Akuntansi, 2018
Otoritas pajak melakukan reformasi di bidang perpajakan, salah satunya melaui tax amnesty untuk meningkatkan kepatuhan pajak. Penulisan ini bertujuan untuk mengetahui implementasi tax amnesty dari perspektif masyarakat pajak.
Nabila Istighfarin, Fidiana Fidiana
doaj   +1 more source

Analysis of the factors affecting taxpayer compliance

Jurnal Akuntansi dan Auditing Indonesia, 2023
The purpose of this research is to analyze the factors that influence the compliance of individual taxpayers in Sleman Regency encompassing tax sanctions, taxpayer awareness, service quality, application of e-filing system, and tax amnesty.
Neni Meidawati, Nanindyas Dewi Waluristyaningtyas   +1 more
doaj   +1 more source

TINJAUAN HUKUM EKONOMI SYARI’AH TERHADAP PENETAPAN TARIF UANG TEBUSAN PADA PASAL 4 UNDANG UNDANG REPUBLIK INDONESIA NOMOR 11 TAHUN 2016 TENTANG PENGAMPUNAN PAJAK (TAX AMNESTY)

Muamalah, 2020
Damar Wulan, the tittel Sharia Economic Law Review On Against Stipulation of Money Laundering at Article 4 of Law Number 11 of 2016 on Tax Amnesty. Two things were raised as a research focus. Firstly, How is the determination of ransom money on article 4
Damar Wulan, Heri Junaidi, Sunaryo Sunaryo   +2 more
doaj   +1 more source

The Investigation of Taxpayer Compliance in Tax Amnesty

Akrual: Jurnal Akuntansi, 2019
This study aims to interpret tax payer behavior in the implementation of tax amnesty with qualitative approach. The main data sources were 8 informants.
Erlina Diamastuti, Kurniasari Novi Hardanti   +1 more
doaj   +1 more source

CAN TAX SANCTIONS AND TAX AMNESTY MITIGATE TAX NON-COMPLIANCE?: EXPERIMENTAL EVIDENCE IN INDONESIA

BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2018
This study examines the tax sanctions policy and the tax amnesty program on the compliance of individual taxpayers who conduct business activities. Based on experimental data with a 2x2 factorial design between subjects, participants who are given high ...
Kadek Pranetha Prananjaya
doaj   +1 more source

PENGARUH KESADARAN PERPAJAKAN, SANKSI PAJAK DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Profita, 2019
This study aims to determine the effect of taxpayer awareness, tax sactions, and tax amnesty on individual taxpayer compliance. The population in this study are individual taxpayer who dominate in Yogyakarta city.
Nahdah Fistra Karnedi, Amir Hidayatulloh
doaj   +1 more source

The Factors That Influence The Non-Compliance Of Corporate Taxpayers In The Implementation kOf Tax Amnesty

Accounting Analysis Journal, 2019
ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis faktor-faktor yang mempengaruhi ketidakpatuhan wajib pajak badan dalam pelaksanaan Tax Amnesty.
UMI WAKHIDAH, Prabowo Yudho Jayanto
doaj   +1 more source