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19.603  Articles
1 of 1.961 pages  |  10  records  |  more records»
The purpose of this study is to analyze the role of tax amnesty as a moderator of tax sanctions and taxpayer awareness of the compliance of UMKM taxpayers in the city of Semarang. The variables used are tax sanctions and taxpayer awareness as independent ... see more

The purpose of this study was to analyze the effect of the Voluntary Disclosure Program (Tax Amnesty Volume II) and the Quality of Fiscal Services on Individual Taxpayer Compliance. The method used in this study was a quantitative method with 100 taxpayer... see more

Taxes have a very important role for a country, the main income of Indonesian state itself also comes from taxes. At the end of August 2021, taxes had donate 1.74% of all state revenues, however, tax revenues were still not optimal. To push state tax reve... see more

An event or a policy taken by the government can be one of the considerations for investors in making investment decisions in a country. The existence of these events certainly contains information that can be interpreted to carry out transactions in the ... see more

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 p... see more

Tax amnesty program is not sufficient to encourage participants not to engage in tax aggressiveness. This study aims to determine the effect of market competition and board interlock on post-tax amnesty tax aggressiveness. The research sample is manufactu... see more

The aim of this research is to know the implementation of tax amnesty and tax revenue after the state used UU number 11, 2016 at KPP Madya Makassar. This  research used descriptive qualitative method. After doing the analysis and discussion of the pr... see more

Otoritas pajak melakukan reformasi di bidang perpajakan, salah satunya melaui tax amnesty untuk meningkatkan kepatuhan pajak. Penulisan ini bertujuan untuk mengetahui implementasi tax amnesty dari perspektif masyarakat pajak. Jenis penulisan yang digunaka... see more

This study aims to interpret tax payer behavior in the implementation of tax amnesty with qualitative approach. The main data sources were 8 informants. The informant is a taxpayer both business and personal entity in Surabaya who have implemented the tax... see more

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