Results 21 to 30 of about 2,236 (214)
Pengaruh Tax Amnesty pada Kepatuhan Wajib Pajak Sektor Industri Pariwisata di Bali
Jurnal Bisnis dan Kewirausahaan, 2019 Bali's economic growth should be in line with the increase in state revenues from the tax sector, but the tax sector revenue does not reach the target. The Tax Amnesty policy is one of the real efforts carried out with the hope that to improve taxpayer ...
Hesadijaya Utthavi Wayan +1 more
doaj +1 more source
TAX COMPLIANCE PROCESS AFTER TAX AMNESTIES
Sakarya Üniversitesi İktisat Dergisi, 2013 Tax amnesties could be used as a tool aiming to strength the tax compliance, lighten the tax administration’s and the justice’s load, reduce the budget deficit.
Ahmet Tekin, Güner Tuncer
doaj +2 more sources
Tax morale : theory and empirical analysis of tax compliance [PDF]
, 2003 Tax morale is puzzling in our society. Observations show that tax compliance cannot be satisfactorily explained by the level of enforcement. Other factors may well be relevant.
Torgler, Benno
core +1 more source
Jurnal Dinamika Akuntansi, 2019 This study aims to examine the influence of tax amnesty on tax avoidance and it’s consequency on firm value and tax avoidance as intervening variable.
Zati Rizka Fadhila, Rr Sri Handayani
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 +2 more
doaj +1 more source
Essence and Content of Legal Settlement and Tax Amnesty
Law and Safety, 2020 The article is focused on defining the essence and content of legal settlement and tax amnesty. The main features and areas of applying legal settlement in various fields of law have been studied.
M. S. Syromiatnikova
doaj +1 more source
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties During the Transition in the Russian Federation [PDF]
Economic Analysis and Policy, 2009 Governments of all kinds have frequently and increasingly turned to tax amnesties as part of their fiscal programs. An amnesty typically allows individuals or firms to pay delinquent taxes without being subject to some or all of the financial and criminal penalties that the discovery of tax evasion normally brings.
Alm, James +2 more
openaire +2 more sources
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 +2 more
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 +1 more
doaj +1 more source