Results 31 to 40 of about 454 (179)
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 +2 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
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 +1 more
doaj +1 more source
Tax Amnesty and Earnings Management: An Initial Evidence
Jurnal Dinamika Akuntansi, 2019 The aim of this paper is to examine the effect of earnings management on the participation of company owners in tax amnesty program in Indonesia. This study uses a matching sample approach that consist of publicly listed companies that participated in ...
Ira Geraldina, Rania Jasmine
doaj +1 more source
Is Tax Amnesty Good for the Tax Evader?
British Journal of Economics, Management & Trade, 2015 Whether or not tax evaders join tax amnesty programs, an important indicator is the influence of tax amnesty programs on compliance. To study this question, the paper sheds light on a relatively neglected but important area of prevailing tax amnesty literature in the economic analysis of tax evaders’ secondary tax evasion.
Wang, Yu-Kun, Hsieh, Wen-Jen
openaire +2 more sources
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
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
Public Administration and Development, EarlyView.ABSTRACT This article analyzes the Taliban's post‐2021 governance model through the Islamic Public Administration (IPA) framework, focusing on justice, equality, and women's inclusion. It asks: (1) How does the Taliban's governance align with core IPA principles?
Parwiz Mosamim +1 more
wiley +1 more source
Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors
Sustainable Development, EarlyView.ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley +1 more source
PENGARUH TAX AMNESTY DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK
Equilibrium: Jurnal Ekonomi Syariah, 2016 Increase of tax which is not significantly balanced with the taxpayer increase becomes the tax problem in Indonesia. Tax amnesty program is then held to reform the tax with the goal of increasing tax compliance.
Husnurrosyidah Husnurrosyidah +1 more
doaj +1 more source