Results 81 to 90 of about 562,509 (264)
Reslaj : Religion Education Social Laa Roiba JournalThe role of taxes is very important in the administration of the government and the draft of the State Budget (APBN), this is because taxes are the largest source of state revenue, which contributes 80% of total state revenue.
Elma Liyanty Putri, Anik Yuliati
semanticscholar +1 more source
Who participates in tax amnesties? Self-selection of risk-averse taxpayers [PDF]
In this paper we model taxpayer participation in an unanticipated tax amnesty which can be entered by paying a fixed amount. Taxpayers are characterized by a Constant Relative Risk Aversion (CRRA) utility function and differ in relative risk aversion ...
Marchese, Carla, Privileggi, Fabio
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ANALISIS ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY SEBELUM DAN SESUDAH TAX AMNESTY PERIODE III (Studi Pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2017) [PDF]
, 2018 ABSTRAK Tax Amnesty adalah penghapusan pajak yang seharusnya terutang, tidak dikenai sanksi administrasi perpajakan dan sanksi pidana di bidang perpajakan, dengan cara mengungkap Harta dan membayar Uang Tebusan sebagaiman diatur dalam Undang-Undang ...
Pembimbing 1, Isye Siti Aisyah SE.,MSi.,Ak.,CA) +1 more
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THE ‘OTHERS’ OF TENT CITIES: Reconstruction of Social Order Through Emotions
International Journal of Urban and Regional Research, Volume 50, Issue 2, Page 486-504, March 2026.Abstract Following the earthquakes in Türkiye on 6 February 2023, survivors continued their daily lives in tent cities, which emerged as a new heterotopic space where the boundaries between public and private spheres became intertwined. The transition from one's own ‘castle’ to a communal living space filled with uncertainties has heightened the ...
Handan Akyigit +4 more
wiley +1 more source
KONSEPTUALISASI PENGAMPUNAN PAJAK DALAM KONTEKS REFORMASI HUKUM PAJAK DI INDONESIA
Arena 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
Cogent Business & ManagementThis study explores the accountants’ (academic, auditor, and attorney) perspective on tax amnesty to enhance tax compliance dimensions in a slippery slope framework in Indonesia.
Nyoman Darmayasa Nyoman +5 more
semanticscholar +1 more source
An Empirical Analysis of Factors That Distinguish Those Who Evade on Their Tax Return from Those Who Choose not to File a Return [PDF]
, 1994 This paper presents an empirical model distinguishing evaders who cheat by filing fraudulent income tax returns from those who do not file. Using a maximum-likelihood procedure that corrects for sample selection bias, and data from Michigan\u27s amnesty ...
Crane, Steven E, Nourzad, Farrokh
core +1 more source
Area, Volume 58, Issue 1, March 2026.ABSTRACT This paper examines the personal‐professional nexus in community‐based research to propose expanded ethical responsibilities for research involving Citizen Science. The article emerges from shared reflections by a UK and Palestine‐based team on research conducted by the Palestinian Citizen Social Scientists within their own communities in ...
Hanna Baumann +6 more
wiley +1 more source
The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance
Jurnal Dinamika Akuntansi, 2017 This study aims to examine the effect of tax amnesty benefits perceived on This study aims to examine the effect of tax amnesty on taxpayer compliance on service quality as a moderating variable.
Ramadhani Indah Sari +1 more
doaj +1 more source