Results 21 to 30 of about 765,901 (209)
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
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
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 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
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
Tax amnesty and taxpayers’ noncompliant behaviour: evidence from Indonesia
Cogent Business & Management, 2022 This study aims to analyse tax noncompliant activities by specifically examining the effect of tax amnesty on taxpayers’ compliant behaviour. Indonesia is taken as a case study since it is a populous country with a high dependency on tax revenue and a ...
Siti Nuryanah, Gunawan Gunawan
doaj +1 more source
EFEKTIFITAS PROGRAM TAX AMNESTY JILID II DAN FAKTOR KEBERHASILAN DAN PERMASALAHAN: PELAJARAN DARI TAX AMNESTY JILID I [PDF]
, 2021 ABSTACTThe success of the tax amnesty target for property declaration volume I is not proportional to the number of tax amnesty participants. The number is far below the total number of taxpayers which reached 32 million, and the least number of ...
Safri, Safri
core +1 more source
Efektivitas Penerapan Tax Amnesty di Indonesia [PDF]
, 2017 This article wrote to describe the level of effectiveness of the tax, especially tax revenues and tax obedience in Indonesia. With descriptive approach method by analyzing the source which relating to the implementation of tax amnesty, the result showed ...
Nur Asyiah Jamil, Jamil, Nur Asyiah
core +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
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