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Muhammad Rifky Santoso,Erlina Erlina
Pág. 26 - 35
Indonesia?s Tax Amnesty potentially will increase state tax revenues in rupiah; however, it cannot increase tax compliance as measured by the tax ratio value. Tax audit as a law enforcement needs to be carried out on taxpayers with high risk in utilizing...
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Aris Riantori Faisal, Etty Murwaningsari, Sekar Mayangsari, Susi Dwi Mulyani
Pág. Page:13 - 20Abstract
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Meilivia M. G Suak
Pág. 60 - 65
Tax has an important role in the source of state revenue, because the largest income of the State comes from the tax sector. The importance of tax compliance ( tax compliance ) in increasing tax receipts and/or tax ratio has encouraged the conduct of res...
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Marko S Hermawan,Pamela Abigail,Yanthi Hutagaol Martowidodjo,Valentina Tohang
Pág. 424 - 434
This study was motivated by one of President Joko Widodo?s projects, which is to build better infrastructure in Indonesia. Tax amnesty is used as a way of receiving undeclared assets expecting that Indonesia revenues will increase. This study focuses on ...
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Andjarwani Putri W,Arief Budhi Dharma
Pág. p.67 - 71
Penelitian ini bertujuan untuk menguji signifikansi pengaruh Sunset Policy dan Tax Amnesty terhadap Kepatuhan Wajib Pajak Orang Pribadi. Populasi yang digunakan dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar pada KPP Pratama Surakar...
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Ufuk GERGERLIOGLU
Pág. 33 - 50
Tax amnesties are applied by many countries on different grounds throughout the world. Governments want to realize social, political, economic, etc. purposes through tax amnesties. It is important that some matters should be clarified within the scope of...
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Muhammad Alishahdani Ibrahim,Rita Myrna,Ira Irawati,J. B. Kristiadi
Pág. 220 - 225
Tax amnesty as a part of a fiscal policy has been implemented by either the developed countries and the developing countries as it maximizes the revenue from the unpaid taxes. Nine countries in Asia had implemented tax amnesty: Bangladesh, India, Indones...
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Alexander Yur'evich Rymanov
Pág. 114 - 125
The article covers the rationale, organisation and characteristics of tax amnesties conducted in Georgia, Kazakhstan, Kyrgyzstan, Latvia, and Russia, as well as the potential advantages and disadvantages of tax amnesties and an analysis on the results of...
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Ignacio Senra
Pág. 183 - 186
Amnesty for Constructed Reality, 1978, is the synthesis of the action taken by Haus-Rucker-Co. Laurids Ortner recovered the ideas of New Objectivity to defend the entire existing urban landscape: ?The debate about our built environment has become primari...
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Ignacio Senra
Pág. 132 - 145
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