Tax Amnesty Policy Implementation in Indonesia
by Ning Rahayu, Nugraha Dwiyanto, Milla Sepliana Setyowati ([Publisher not identified], 2016)
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Indonesia is experiencing deficit in tax revenues due to relatively low tax compliance rate. To overcome this issue, the Government introduces tax amnesty policy. This tudy discusses tax amnesty policy which has been applied several times to expand the taxatwn base and increase voluntary tax compliance in Indonesia. The approach used is qualitative study using field and literaure studies. In applying tax amnesty policy, we need to take into account four supporting factors, namely attractive facility, massive campaign, favorable placement of proceeds of tax amneshJ and good data management. This study seeks to understand the application of tax amnesty policy in a comprehensive manner to expand the taxation base and increase tax revenues in Indonesia. |
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No. Panggil : | MK-Pdf |
Entri utama-Nama orang : | |
Entri tambahan-Nama orang : | |
Subjek : | |
Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2016 |
Sumber Pengatalogan : | |
ISSN : | 0972-9380 |
Majalah/Jurnal : | International Journal of Economic Research |
Volume : | Volume 13 Number 8, 2016 |
Tipe Konten : | text |
Tipe Media : | computer |
Tipe Carrier : | online resource |
Akses Elektronik : | |
Institusi Pemilik : | Universitas Indonesia |
Lokasi : | Perpustakaan UI, Lantai 3 |
No. Panggil | No. Barkod | Ketersediaan |
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MK-Pdf | 03-17-572078359 | TERSEDIA |
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