Results 21 to 30 of about 454 (179)
Jurnal 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
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 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
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
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
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
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
Tax evasion and tax amnesties in regional taxation
Economia Politica, 2023 AbstractItalian governments have frequently chosen tax amnesties or concessions, with the twofold purpose of creating new budget resources and cancelling irredeemable debts. Such course of action constitutes a “shortcut” policy in terms of fighting tax evasion, which is a matter less popular among voters and more demanding in terms of efficiency and ...
Andrea Angeli +3 more
openaire +2 more sources