Tax Amnesty

Suyanto, Suyanto; Intansari, Pasca Putri Lopian Ayu; Endahjati, Supeni

doi:10.24964/ja.v4i2.217

Cited by 13 publications

(26 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Awareness variables are developed from indicators already used by Andinata (2015). While the tax amnesty variable was developed from the opinion of SaraÇoÐlu & ÇaÞkurlu (2011) and Suyanto, Intansari, & Endahjati (2016).…”

Section: Methodsmentioning

confidence: 99%

“…22, No. 2, April 2018: 240-255 | 244 | ÇaÞkurlu, 2011;Ngadiman & Huslin, 2015;Suyanto, Intansari, & Endahjati, 2016).…”

Section: |mentioning

confidence: 99%

“…The difference in this research is the addition of independent variables, namely tax amnesty. This variable was developed from the previous studies (Rechberger et al, 2010;SaraÇoÐlu & ÇaÞkurlu, 2011;Ngadiman & Huslin, 2015;Suyanto, Intansari, & Endahjati, 2016).…”

Section: |mentioning

confidence: 99%

“…Tax amnesty policy will form various perceptions that can give effect to taxpayer compliance behavior. Suyanto, Intansari, & Endahjati (2016) explained that compliance is the motivation of a person or organization to do or not to do something by established rules. With the existence of tax amnesty, it will truly give positive effect for the taxpayer to be more compliant.…”

Section: The Influence Of Tax Understanding Tax Awareness and Tax Ammentioning

confidence: 99%

“…Rechberger et al (2010) and SaraÇoÐlu & ÇaÞkurlu (2011) have proven that tax amnesty has a positive influence on taxpayer compliance. Ngadiman & Huslin (2015) and Suyanto, Intansari, & Endahjati (2016) also considered that tax amnesty affects taxpayer compliance positively and significantly. Different results were found by other researchers.…”

Section: The Influence Of Tax Understanding Tax Awareness and Tax Ammentioning

confidence: 99%

See 4 more Smart Citations

The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance

Nurkhin

Novanty

Muhsin

et al. 2018

Jurnal Keuangan Dan Perbankan

View full text Add to dashboard Cite

Taxpayer compliance is still an interesting topic to study since the government has launched tax amnesty program. This study aims at examining the influence of tax understanding, tax awareness and tax amnesty perceptions toward taxpayers' compliance in East Semarang Pratama Tax Office, Semarang City, and Central Java. The research population is taxpayers that are registered in East Semarang Pratama Tax Office. This study used convenience sampling as a sampling technique. This study used 200 (samples) units. Data collection technique used in this research is questionnaire which is developed from some previous studies. The writer then used descriptive statistical analysis and multiple linear regression analysis as the analysis method. The results of this study showed that the understanding of tax, taxpayer awareness and the perception of tax amnesty proved to have a positive and significant effect on taxpayer compliance. The taxpayer understanding and awareness become variables that have a stronger influence than a variable of tax amnesty perception. The other results indicate that gender can influence taxpayer compliance as well. Female taxpayers are more compliant than male taxpayers. It is then suggested that the tax office always enforce tax education programs to taxpayers regularly and continuously to increase the taxpayers' understanding and awareness.

show abstract

Section: Methodsmentioning

confidence: 99%

“…22, No. 2, April 2018: 240-255 | 244 | ÇaÞkurlu, 2011;Ngadiman & Huslin, 2015;Suyanto, Intansari, & Endahjati, 2016).…”

Section: |mentioning

confidence: 99%

Section: |mentioning

confidence: 99%

Section: The Influence Of Tax Understanding Tax Awareness and Tax Ammentioning

confidence: 99%

Section: The Influence Of Tax Understanding Tax Awareness and Tax Ammentioning

confidence: 99%

See 3 more Smart Citations

The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance

Nurkhin

Novanty

Muhsin

et al. 2018

Jurnal Keuangan Dan Perbankan

View full text Add to dashboard Cite

show abstract

Earnings Management di Indonesia: Studi Empiris pada Periode Sebelum dan Setelah Terlaksananya Program Tax Amnesty

Wibowo¹

2019

JIFA

View full text Add to dashboard Cite

show abstract

Taxpayers’ Compliance in the City of Jambi

Tiswiyanti¹,

Sumanda²,

Putra³

2021

Proceedings of the 3rd Green Development International Conference (GDIC 2020)

View full text Add to dashboard Cite

Taxpayer compliance is an act of obeying and being aware of taxation provisions. This study aims to analyze the factors that influence taxpayer compliance in the city of Jambi. The variables examined in the study were tax amnesty and taxpayer knowledge. Respondents in the survey were taxpayers, both individuals, and clients at the tax consulting office in Jambi. The study population was 465, with purposive sampling, obtained 46 samples. The results show that tax amnesty and tax knowledge affect taxpayer compliance in the city of Jambi.

show abstract

Tax Amnesty

Abstract: INFO ARTIKEL

Cited by 13 publications

References 0 publications

The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance

The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance

Earnings Management di Indonesia: Studi Empiris pada Periode Sebelum dan Setelah Terlaksananya Program Tax Amnesty

Taxpayers’ Compliance in the City of Jambi

Contact Info

Product

Resources

About