Tax amnesty from the perspective of tax official

Sayidah, Nur; Assagaf, Aminullah

doi:10.1080/23311975.2019.1659909

Cited by 34 publications

(24 citation statements)

References 12 publications

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“…It is suitable with any kind of problems that is explained by researchers stated that the company tax sometimes experience of the negligence in reporting the tax that is caused by their own dense activity or the unknown of the rules implemented. (Ariel, 2012;Jallai & Gribnau, 2018;Marres & Weber, 2012;McGee, 1998;Morgan & Sun, 2017;Osho & Ilori, 2020;Sayidah & Assagaf, 2019).…”

Section: Discussionmentioning

confidence: 99%

The Analysis of imposition, deposit and reporting of value-added tax by PT. Seimitsu Diagnostics

Lestari

Susilo

et al. 2020

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The Taxation Law in Indonesia refers to Self-Assessment System, which is giving trust to the taxpayer to calculate, deposit and report by themselves about the amount of tax owed according to the regulation of taxation law. While the purpose of writing this thesis generally is to know about the imposition, deposit and reporting of value-added tax by PT. Seimitsu Diagnostics has appropriated with the provision of value added tax law within the applicable taxation enforcement rules and to know how PT. Seimitsu Diagnostics to overcome the obstacle encountered in implementing the value-added tax collection and to know the effort that have been taken to overcome the problems. The writer does this research by collecting data and processing method and analysing data. The writer does the research in the company to get the data and collecting them. The obstacle is about the output tax difference always bigger than the input tax, so it can cause there are the amount of underpaid taxes and the company is considered to be negligence in the deposit and report the underpaid taxes on every tax period or tax year so according to article 8 section (2) Law number 6 Year 1983 about the General Condition and tax procedure of the company got penalty to a 2% interest in a month for the underpayment amount.

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Section: Discussionmentioning

confidence: 99%

The Analysis of imposition, deposit and reporting of value-added tax by PT. Seimitsu Diagnostics

Lestari

Susilo

et al. 2020

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“…This aspect will influence the behavior of his family, group, and community (Hashimzade et al, 2014(Hashimzade et al, , 2015. Consistently with this trend, some researchers begin to pay more intensive attention to their social and environmental conditions as an essential determinant of tax compliance (Abraham et al, 2017;Hokamp, 2014;Sayidah & Assagaf, 2019). The results show that the relationship between social norms and tax evasion indicates mixed results.…”

Section: Introductionmentioning

confidence: 89%

National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study

Sutrisno

Dularif

2020

Cogent Business & Management

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The objective of this research is to present the meta-analysis results of the relationship of social norms and religiosity with tax evasion, with national culture as a moderating variable. Previous researches show mixed results of the relationship between social norms, religiosity, and tax evasion. Meta-analysis is considered a way out of saturated and inconsistent research since it provides an efficient and systematic approach to make a robust conclusion. This research synthesizes 54 results of 14 individual articles published from 1989 to 2017. This study shows three main findings. Although social norms are not effective to fight tax evasion, religiosity is a useful instrument to decrease tax evasion. Theoretically, national culture plays a pivotal role as a variable to moderate social norms with tax

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“…This research adopts a qualitative approach and uses primary data. We use research by Sayidah and Assagaf (2019) as a reference in investigating tax issues using qualitative research designs. Qualitative research is descriptive in nature and tends to use analysis that focuses on process and meaning (a subject perspective) (Creswell & Creswell, 2017;Patton, 1990).…”

Section: Methodsmentioning

confidence: 99%

Taxing Celebrity Social Media Endorsements Income: A Preliminary Study of Instagram Celebrities

Tahar

Rizkia

Hariyanto

2020

JAI

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Research aims: This study investigates how taxation should be applied to the income of Instagram celebrities ('celebgrams') obtained from endorsement activities on social media. In detail, this study aims to find out how income from endorsement could be categorized as taxable income, as well as investigating how a possible collection strategy could be executed. In addition, this study explores the perceptions of celebgrams regarding the taxation of their endorsement income. Design/Methodology/Approach: Semi-structured interviews were employed to obtain the data from an informant samples made up of a tax official, a tax consultant, a tax academic, an information technology expert, and several celebgrams. Research findings:The results of this study reveal that celebgram income from endorsement can be taxable in the categories of both income tax and valueadded tax. In addition, endorsement tax needs a special unit dedicated to its collection supported by capable employees and adequate information technology. Moreover, the majority of the celebgrams agree that if their income from endorsement is to be taxed, this should be based on fair and clear treatment. Theoretical contribution/ Originality: This research is a pioneering study related to the topic of tax on social-media endorsement income. Practitioner/Policy implication: This study result can be used as inputs for regulators to optimize tax revenue from Indonesia's large e-commerce sector, and especially from endorsement activities. Research limitation/Implication: This research was conducted in Yogyakarta using a qualitative approach. Therefore, generalizations from the results of this research cannot be made.

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Tax amnesty from the perspective of tax official

Cited by 34 publications

References 12 publications

The Analysis of imposition, deposit and reporting of value-added tax by PT. Seimitsu Diagnostics

The Analysis of imposition, deposit and reporting of value-added tax by PT. Seimitsu Diagnostics

National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study

Taxing Celebrity Social Media Endorsements Income: A Preliminary Study of Instagram Celebrities

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