Results 31 to 40 of about 765,901 (209)

Analisis Perbandingan Kinerja Keuangan Perusahaan dan Nilai Perusahaan antara Pra Tax Amnesty dengan Pasca Tax Amnesty di Indonesia [PDF]

open access: yes, 2021
Tax amnesty memberikan dampak pertumbuhan ekonomi yang dapat berdampak pada kinerja keuangan dan nilai perusahaan. Penelitian ini dilakukan untuk menguji secara empiris perbedaan kinerja keuangan perusahaan dan nilai perusahaan antara periode pra tax ...
Nila, Gemala
core   +1 more source

Analysis of the factors affecting taxpayer compliance

open access: yesJurnal 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

CAN TAX SANCTIONS AND TAX AMNESTY MITIGATE TAX NON-COMPLIANCE?: EXPERIMENTAL EVIDENCE IN INDONESIA

open access: yesBAKI (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

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)

open access: yesMuamalah, 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

Policy Analysis on Tax Amnesty, Tax Compliance, and Tax Audit on Tax Revenue: Bibliometric Analysis [PDF]

open access: yes, 2022
Tax is one of the state revenues used to finance the State Expenditure Budget (APBN). This study aims to provide empirical evidence of the effect of implementing tax amnesty, tax compliance, and tax audit policies on tax revenues. The method used in this
Salma, Aulia Mutiara   +3 more
core   +1 more source

Tax Amnesty and Earnings Management: An Initial Evidence

open access: yesJurnal 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

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

open access: yesAccounting 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 Investigation of Taxpayer Compliance in Tax Amnesty

open access: yesAkrual: 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, KEPATUHAN WP DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK DI KPP LUBUK PAKAM

open access: yesJurnal Akutansi Manajemen Ekonomi Kewirausahaan, 2021
Tax is one of the state revenues used to finance Anggaran Pendapatan Belanja Negara (APBN). This research was conducted to analyze the effect of tax amnesty, taxpayer compliance and tax audit on tax revenues in KPP Pratama Lubuk Pakam.
Iman Indrafana Kusumo Hasbullah
doaj   +1 more source

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

open access: yesPublic 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

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