The Influence of Tax Amnesty Benefit Perception  to Taxpayer Compliance

Sari, Ramadhani Indah; Nuswantara, Dian Anita

doi:10.15294/jda.v9i2.11991

Cited by 7 publications

(9 citation statements)

References 10 publications

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“…The study of Sari & Nuswantara (2017) examined the effects of perceived benefits of tax amnesty and tax amnesty on taxpayer compliance. The results of this study showed that the benefits of tax amnesty were perceived to affect tax compliance that the quality of service cannot moderate the relationship between the two.…”

Section: Literature Reviewmentioning

confidence: 99%

Mükelleflerin, Vergi Aflarının Nedenleri ve Vergi Afları ile İlgili Görüşlere Katılma Düzeyleri: Kosova Örneği

Doğan

Abdurrahmani²

2021

Sosyoekonomi

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This research presents the reasons for tax amnesty, and the positive and negative opinions towards tax amnesty from the perspective of taxpayers based on a comprehensive survey conducted with participants in the Republic of Kosovo. Significant differences among survey results are evaluated by gender, age, education, and duration as taxpayer. Hypotheses are tested with the Independent-Sample t-test, One Way ANOVA, and Tukey Post Hock LSD tests. According to results from hypothesis testing, the main reasons for tax amnesty includes (i) reducing the workload of tax administration and judiciary, (ii) short-term public revenue growth, (iii) a new beginning for taxpayers who have shown discrepancies in tax compliance, and (iv) the use of tax amnesty as a tool for the programs political programs.

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Section: Literature Reviewmentioning

confidence: 99%

Mükelleflerin, Vergi Aflarının Nedenleri ve Vergi Afları ile İlgili Görüşlere Katılma Düzeyleri: Kosova Örneği

Doğan

Abdurrahmani²

2021

Sosyoekonomi

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“…In addition, tax amnesty is a policy that is often applied by many countries, including Indonesia (Said, 2017). Through the tax amnesty, it is hoped that MSME actors can increase their compliance with taxpayers (Sari & Nuswantara, 2017). Given that the tax amnesty program, in addition to increasing state revenue, also has the aim of increasing tax compliance and to improve a better tax base in Indonesia.…”

Section: Introductionmentioning

confidence: 99%

“…There are three objectives that are targets for implementing tax amnesty in Indonesia (Sari & Nuswantara, 2017). First, increasing domestic liquidity, lowering interest rates and investment and improving the rupiah exchange rate through the transfer of assets.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Taxpayer Religiousity, Tax Amnesty, and Tax Sanction on Taxpayer Compliance with Medium Small Micro Business Taxes (Msmes)

Prasetia¹

2021

Preprint

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Taxes are one of the supports for in infrastructure development. The existence of taxpayer religiosity, tax amnesty, and ta sanction is also a consideration for taxpayer compliance. infrastructure development comes from Tax Indonesian Budget funds, 70% of which comes from taxes. this study aims to prove the effect of taxpayer religiosity, ta amnesty, and ta sanction on tax compliance of MSME business actors. the type of research used is quantitative. by using multiple linear regression analysis method with three independent variables, namely taxpayer religiosity (x1), tax amnesty (x2), and tax sanctions (x3) with the dependent variable taxpayer compliance on tax MSMEs (Y). the population in this study were micro, small and medium enterprises (MSMEs) and the sample technique used was random samling. the primary data soources used were questionnaires and secondary data sources were data froom journals, books, and the internet related to these issues. the data collection tecnique is done by using a uestionnaire, interview, and documentation. data analysis used validity and reliability tests and hypothesis testing. data analyysis used the structural equation modeling method with the help of SmartPLS softare. based on the research results it can be conclued that 1) there is a significant influence of taxpayer religiosity on taxpayer comliance of Medium Small MIcro Business Taes (MSMEs) in indonesia. 2) there is a significant influence of tax amnesty on taxpayer comliance of medium small micro business taxes (MSMEs) in Indonesia. 3) there is a significant inluence of tax sanction on taxpayer comliance of Medium Small Micro Business Taxes (MSMEs) in Indonesia

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“…Compliance with taxpayers in paying taxes can ensure state revenues to maintain the continuity of revenues from the sector. Compliance with taxpayers is very important because Indonesia adheres to a Self Assessment System (Sari & Nuswantara, 2017). Finance Minister Sri Mulyani Indrawati has formed a special tax reform team to improve taxpayer compliance, one of the efforts to improve taxpayer compliance is the implementation of the Tax Amnesty policy.…”

Section: Introductionmentioning

confidence: 99%

Differences in Period I, Period II and Period III Tax Amnesty in Malang City

Nuris

Prihastuti

2019

KSS

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The level of taxpayer compliance in Indonesia in the last five years is quite alarming, taxpayer compliance has not reached the point expected by the government and is very small percentage of taxpayers who fulfill their obligations to pay taxes. To increase participation in tax payments, the government launched a tax amnesty program. This study aims to determine the differences in period I, period II, and period III tax amnesty in Malang City. This research includes quantitative descriptive with data collection techniques in the form of a questionnaire method. The population of this study is an individual taxpayer in the Malang Tax Service Office. The sampling technique using purposive sampling method is a taxpayer registered at the Malang Tax Office. Data analysis using descriptive analysis and independent T Test. The results of this study indicate that the period I tax amnesty is more influential on taxpayer compliance than the period II tax amnesty and the period I tax amnesty is more influential on taxpayer compliance than the period III tax amnesty. Based on the results of this study, it is recommended to examine the differences in period I, II and III tax amnesty in other Tax Service Offices as a basis for knowing the effectiveness of inter-office tax amnesty in the same region.

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The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance

Cited by 7 publications

References 10 publications

Mükelleflerin, Vergi Aflarının Nedenleri ve Vergi Afları ile İlgili Görüşlere Katılma Düzeyleri: Kosova Örneği

Mükelleflerin, Vergi Aflarının Nedenleri ve Vergi Afları ile İlgili Görüşlere Katılma Düzeyleri: Kosova Örneği

The Effect of Taxpayer Religiousity, Tax Amnesty, and Tax Sanction on Taxpayer Compliance with Medium Small Micro Business Taxes (Msmes)

Differences in Period I, Period II and Period III Tax Amnesty in Malang City

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