Results 31 to 40 of about 562,509 (264)

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, Nanindyas Dewi Waluristyaningtyas   +1 more
doaj   +1 more source

TINJAUAN HUKUM EKONOMI SYARI’AH TERHADAP PENETAPAN TARIF UANG TEBUSAN PADA PASAL 4 UNDANG UNDANG REPUBLIK INDONESIA NOMOR 11 TAHUN 2016 TENTANG PENGAMPUNAN PAJAK (TAX AMNESTY)

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, Heri Junaidi, Sunaryo Sunaryo   +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, Kurniasari Novi Hardanti   +1 more
doaj   +1 more source

The Factors That Influence The Non-Compliance Of Corporate Taxpayers In The Implementation kOf Tax Amnesty

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

The effect of taxpayer religiosity, tax amnesty, and tax sanction on taxpayer compliance with micro, small and medium enterprises (MSMEs) taxes

International Journal of Research In Business and Social Science
Taxes are essential in protecting the infrastructure as a great portion of government spending comes from taxes. Understandably, factors like taxpayers’ religiosity, tax amnesty, and tax sanctions have a bearing on taxpayer compliance, an important ...
Tomy Prasetia
semanticscholar   +1 more source

PENGARUH KESADARAN PERPAJAKAN, SANKSI PAJAK DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

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

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

Islamic Public Administration in Practice: The Taliban's “Gender Apartheid” Governance in Afghanistan

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, Jean‐Patrick Villeneuve   +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