UI - Makalah dan Kertas Kerja :: Kembali

UI - Makalah dan Kertas Kerja :: Kembali

Judul Tax amnesty policy implementation: the supporting and inhibiting factors (The 1st Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference The Margo Hotel, Depok November 7 -9, 2016)
Nomor Panggil MK-Pdf
Pengarang
Pengarang/kontributor lain
Subjek
Penerbitan 2016
Kata Kunci tax amnesty policy · supporting and inhibiting factors · tax payer compliance ·
 Info Lainnya
Sumber Pengatalogan LibUI eng rda
Tipe Konten text (rdacontent)
Tipe Media computer (rdamedia)
Tipe Carrier online resource (rdacarrier)
Deskripsi Fisik 17 pages
Lembaga Pemilik Universitas Indonesia
Lokasi Perpustakaan UI, Lantai 3
  • Ketersediaan
  • File Digital: 1
  • Ulasan
  • Sampul
  • Abstrak
  • Tampilan MARC
Nomor Panggil No. Barkod Ketersediaan
MK-Pdf 10-17-146010205 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20461578
ABSTRACT
In the year 2015, the realization of Indonesia tax revenue only reached 81.5% from the target that set by government. There are three main causes of the weak of tax collection in Indonesia: the low levels of taxpayer's compliance ( approximately 40% ), the leakage of state revenue, and the small base of taxpayer. One alternative to overcome the problem is by implementing tax amnesty policy which will be published at the end of July 2016. In order to make the tax amnesty policy success, the government must consider supporting and inhibiting factors to reach its success. This research aims at understanding the supporting factors and inhibiting factors for tax amnesty by studying experiences from other countries that have implemented tax amnesty policy (such as: Ireland, Argentina, India, Colombia, Italy, and South Africa), including Indonesia in the past. This research uses qualitative method with data collection through literature studies and field research by interview to key informants from the related stakeholders. The research results revealed that the supporting factors and the inhibiting factors for tax amnesty policy which must be considered are attractive tax facility, massive dissemination to the community, legal certainty, organized data base, and post-tax amnesty law enforcement.
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040LibUI eng rda
041eng
049[10-17-146010205]
053[10-17-146010205]
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090MK-Pdf
100Ning Rahayu, author
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245|a Tax amnesty policy implementation: the supporting and inhibiting factors (The 1st Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference The Margo Hotel, Depok November 7 -9, 2016) |c
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260|a |b |c 2016
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30017 pages
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336text (rdacontent)
337computer (rdamedia)
338online resource (rdacarrier)
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490
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502Artikel Prosiding
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520ABSTRACT
In the year 2015, the realization of Indonesia tax revenue only reached 81.5% from the target that set by government. There are three main causes of the weak of tax collection in Indonesia: the low levels of taxpayer's compliance ( approximately 40% ), the leakage of state revenue, and the small base of taxpayer. One alternative to overcome the problem is by implementing tax amnesty policy which will be published at the end of July 2016. In order to make the tax amnesty policy success, the government must consider supporting and inhibiting factors to reach its success. This research aims at understanding the supporting factors and inhibiting factors for tax amnesty by studying experiences from other countries that have implemented tax amnesty policy (such as: Ireland, Argentina, India, Colombia, Italy, and South Africa), including Indonesia in the past. This research uses qualitative method with data collection through literature studies and field research by interview to key informants from the related stakeholders. The research results revealed that the supporting factors and the inhibiting factors for tax amnesty policy which must be considered are attractive tax facility, massive dissemination to the community, legal certainty, organized data base, and post-tax amnesty law enforcement.
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546Bahasa Inggris
590[]
650Taxation; Taxpayers compliance
653tax amnesty policy; supporting and inhibiting factors; tax payer compliance
700Nugraha Dwiyanto, author
710Universitas Indonesia. Fakultas Ilmu Sosial dan Ilmu Politik
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850Universitas Indonesia
852Perpustakaan UI, Lantai 3
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