The introduction of anti-tax evasion legislation in Thailand: an institutional theoretical perspective

Natpraypant, Vorakanlaya; Arshed, Norin; Power, David

doi:10.1080/01559982.2022.2092813

Cited by 4 publications

(1 citation statement)

References 85 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Kepatuhan wajib pajak merupakan suatu tindakan yang mencerminkan patuh dan sadar terhadap ketertiban dalam kewajiban perpajakan, yaitu wajib pajak melakukan pembayaran dan pelaporan atas perpajakan masa dan tahunan dari wajib pajak yang bersangkutan baik untuk kelompok orang atau modal sendiri sebagai modal usaha sesuai dengan ketentuan perpajakan yang berlaku (Natpraypant et al, 2022). Kepatuhan wajib pajak mencakup kepatuhan mencatat atau membukukan transaksi usaha, kepatuhan melaporkan kegiatan usaha sesuai peraturan yang berlaku, serta kepatuhan terhadap semua aturan perpajakan lainnya.…”

Section: Pendahuluanunclassified

Optimalisasi Penilaian Pajak Korporasi untuk Meningkatkan Penerimaan Pendapatan Negara

et al. 2022

View full text Add to dashboard Cite

Taxes are a source of enormous potential revenue. A country's collection system, both Self Assessment and Official Assessment, will greatly affect the increase in government funding receipts. One type of tax revenue is from a test assessment of corporate taxpayer compliance which will affect the assessment of tax objects objectively and professionally in accordance with assessment standards and tax provisions so that state revenues are expected to increase. The research methodology used is based on the type of qualitative research. One of the advantages of this method is that researchers can find an in-depth understanding or interpretation of a phenomenon that is happening. In addition, descriptive qualitative research is carried out by examining the literature or literature studies that focus on explaining the research results obtained, as well as by collecting data by in-depth interviews. The results of the study indicate that it is necessary to conduct a business assessment to determine the value of an object of assessment in an objective and professional manner according to assessment standards and tax regulations on going concern, including business ownership interest, transactions and everything that affects on the value of corporations, to increase state revenue because currently its implementation is not optimal.

show abstract

Section: Pendahuluanunclassified