Results 81 to 90 of about 765,901 (209)

KONSEPTUALISASI PENGAMPUNAN PAJAK DALAM KONTEKS REFORMASI HUKUM PAJAK DI INDONESIA

open access: yesArena Hukum, 2018
This research article discusses about the Tax Amnesty in the Context of Tax Law Reform in Indonesia. The problems discussed was associated with remission of taxes in the tax law in Indonesia.
Shinta Hadiyantina
doaj   +1 more source

A corporate turn? Insights from Colombia, the world's contemporary laboratory for transitional justice

open access: yesJournal of Law and Society, Volume 53, Issue 3, Page 452-473, September 2026.
Abstract Corporate accountability remains marginal in transitional justice, despite growing evidence of economic actors’ complicity in armed conflicts. This article examines Colombia's transitional justice system to explain the persistent exclusion of corporate responsibility.
LINE JESPERSGAARD JAKOBSEN
wiley   +1 more source

Indonesia - The 2016 Tax Amnesty Law : Unveiling Beneficial Owners?

open access: yes, 2017
This article seeks to establish the link between the rules on data and information management in the 2016Indonesian Tax Amnesty Law and efforts to unveil beneficial ownership.
Nugroho, Adrianto Dwi
core  

Older and wiser? The impact of CEO age on firm’s tax amnesty participation

open access: yesCogent Business & Management
The objective of this research is to examine the potential impact of CEO age on the involvement of companies in tax amnesty programs among publicly traded companies in Indonesia. With differing opinions on how age affects risk-taking behavior, this study
Gatot Soepriyanto   +2 more
doaj   +1 more source

Dampak Kebijakan dan Keberhasilan Tax Amnesty bagi Perekonomian Indonesia

open access: yesKompartemen: Jurnal Ilmiah Akuntansi, 2018
Sumber utama dari penerimaan negara berasal dari pajak, meskipun begitu penerimaan pajak masih dinilai belum maksimal. Ini dikarenakan realisasi penerimaan pajak belum memenuhi target yang ditentukan oleh pemerintah.
Yuwita Ariessa Pravasanti
doaj   +1 more source

Analisis Perbandingan Penghimpunan Dana Pihak Ketiga Bank Syariah Sebelum dan Sesudah Kebijakan Tax Amnesty

open access: yesFalah: Jurnal Ekonomi Syariah, 2018
This study aims to reveal the comparison of Third Party Funds (DPK) of sharia bank as Bank Perception Tax Amnesty policy in 2016.This study used a comparative quantitative approach with the subject of research is the Third Party Funds of sharia bank the ...
Tk. Umar Johan, Muslikhati Muslikhati
doaj   +1 more source

Analisis tax compliance, tax audit dan tax system terhadap penerapan tax amnesty [PDF]

open access: yes, 2018
Pajak merupakan sumber pembiayaan dalam pembangunan nasional. Kurangnya minat dari masyarakat dalam membayar pajak maka pemerintah mengeluarkan program untuk menambah pemasukan bagi negara dengan mengeluarkan kebijakan Tax Amnesty.
Eko Prayitno, (NIM. 3011411025)
core  

EVALUATION OF TAX AMNESTY POLICY IN AN EFFORT TO INCREASE TAX REVENUE [PDF]

open access: yes, 2019
This study aims to analyze Tax Amnesty in an effort to increase tax revenues, in conformity with the theory/rules/principles of Taxes, and to analyze taxpayer compliance in paying taxes in the framework of Tax Amnesty in reporting business activities and
Arimbhi, Pebriana   +2 more
core   +1 more source

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