Results 21 to 30 of about 562,509 (264)

PENGARUH TAX AMNESTY TERHADAP PROFITABILITAS PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

open access: yesJurnal Aplikasi Bisnis dan Manajemen, 2021
Tax amnesty policy in Indonesia has an impact on companies listed on the Capital Market. Companies that take advantage of tax amnesty can be identified from the increase in net assets and equity.
Ali Akil Parlindungan Siregar   +2 more
doaj   +1 more source

Amnesty, Enforcement, and Tax Policy [PDF]

open access: yesTax Policy and the Economy, 1987
Amnesties are widely used in society to rehabilitate past sinners, to collect resources, such as library books, that would otherwise be unrecoverable, and to make enforcement easier by reducing the ranks of delinquents. Over the past four years, tax amnesties have emerged as a major instrument of state revenue policy. Twenty states conducted amnesties.
Herman B. Leonard, Richard J. Zeckhauser
openaire   +2 more sources

Pengaruh Tax Amnesty pada Kepatuhan Wajib Pajak Sektor Industri Pariwisata di Bali

open access: yesJurnal 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 Amnesty Effect On Tax Avoidance And Its Consequences On Firm Value (Empirical Study On Companies In Indonesia Stock Exchange)

open access: yesJurnal 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

TAX AMNESTY

open access: yesJurnal Akuntansi, 2016
This study aims to determine the taxpayer's perception about the Tax Amnesty to compliance of the individual taxpayer. The nature of this research is a descriptive study with a quantitative approach. The method of analysis in this research is to use simple regression. Questionnaires are processed a total of 41 questionnaires. Results from this study is
Supeni Endahjati   +2 more
openaire   +2 more sources

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

open access: yesInternational 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

open access: yesLaw 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

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

open access: yesJurnal 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

Tax Amnesty dari Perspektif Masyarakat Pajak

open access: yesAkrual: 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

PERSEPSI WAJIB PAJAK ATAS PROGRAM TAX AMNESTY DALAM PERSPEKTIF BUDAYA MEBOYA

open access: yesJurnal 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

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