Results 41 to 50 of about 765,901 (209)
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
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
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
Tax Amnesty Practices: An Assessment in Terms of Turkey and Selected Countries
International Journal of Public Finance, 2021 From past to present, tax amnesties have been one of the indispensable tools of fiscal policies. Although tax amnesties are generally issued on many different grounds, the most important reason for these practices is to meet the required public income ...
Esra Keskin, Pelin Mastar Özcan
doaj +1 more source
Moral Economies of Debt Forgiveness and Enforcement in Postcrisis Iceland
Economic Anthropology, EarlyView.ABSTRACT Who deserves financial relief in times of crisis, and on what grounds? The 2008 collapse of Iceland's banking system prompted state intervention to mitigate household indebtedness, including forbearance, pension withdrawals, repayment adjustments, and debt reductions.
Timothy Heffernan
wiley +1 more source
Tax amnesty in Angola: a fresh start or a vicious circle? [PDF]
, 2014 The Angolan Parliament has recently approved a comprehensive set of new tax legislation as part of the ongoing non-oil tax reform. An amnesty for taxpayers’ outstanding debt is part of the reform package.
Jensen, Søren Kirk +2 more
core
The Multilevel Implications of a Sinn Féin Government in Ireland
The Political Quarterly, Volume 96, Issue 1, Page 173-179, January/March 2025.Abstract The electoral growth of Sinn Féin on both sides of the Irish border has generated much political and academic attention in recent years. The party could form part of the government in Dublin for the first time at the next Irish general election, though that outcome is far from certain.
Conor J. Kelly
wiley +1 more source
Sharia Law Of Tax Amnesty In Perspective Of The South Kalimantan Muslim Economists
Syariah: Jurnal Hukum dan Pemikiran, 2018 : The rising standard of living will require an ever-increasing budget. This can be seen from the size of the Indonesian government budget for 2017, revenue in the APBN only Rp 1750.3 trillion while spending reached Rp 2,080.5 trillion.
Firqah Annajiyah Mansyuroh
doaj +1 more source
KEIKUTSERTAAN AMNESTI PAJAK DITINJAU DARI LAPORAN KEUANGAN KOPERASI SYARIAH [PDF]
Jurnal Akuntansi Multiparadigma, 2018 : Tax Amnesty Participation Based on Sharia Cooperative Financial Statements. This study intended to prove whether the amount of profit, debt, and total assets affect the participation of tax amnesty.
Zainal Arifin +2 more
doaj +1 more source