Results 31 to 40 of about 2,236 (214)
Imperfect Attention in Public Policy: A Field Experiment during a Tax Amnesty in Argentina [PDF]
, 2019 Limited attention affects our ability to make good choices, but governments can improve decision-making by providing simpler and more salient information.
Inter-American Development Bank
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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
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
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
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Offshore Tax Evasion and Wealth Inequality:Evidence from a Tax Amnesty in the Netherlands [PDF]
, 2020 Exploiting unique datasets covering over 28,000 tax evaders in the Netherlands, we investigate the distribution of tax evasion and its implications for the measurement of wealth inequality.
Lejour, Arjan; id_orcid +6 more
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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
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
, 2022 Tax amnesty has an impact on economic growth that can have an impact on financial performance and company value. This study was conducted to empirically test the differences in company financial performance and firm value between the pre-tax amnesty and ...
Gemala, Nila +5 more
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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
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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
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