Tax sanctions, tax amnesty program, and tax obligation placement towards compliance report on corporate taxpayers
The level of taxpayer compliance was very low. It was due to the lack of the taxpayer’s knowledge in fulfilling tax obligations. The level of the taxpayer’s awareness has not reached the expected level. The study was intended to determine whether there were significant effects of taxation sanctions, tax amnesty program, and assets placement report on compliance with tax obligations of the corporate taxpayers conducted at the Official Service of Pratama Tax in East Denpasar. It was used, 293 respondents. The research method used was a descriptive method with survey technique through questionnaire distribution. Statistical testing used multiple linear regression analysis where the influence of variables was tested using the t-test. The research obtained that taxation sanctions, tax amnesty program, and assets placement report affect the compliance of tax obligations of corporate taxpayers with an influence of 78.6% was a positive direction, while the remaining 21.4% was explained by other factors not examined.
Darusalam, U., Priambodo, P. S., & Rahardjo, E. T. (2015). SNR and BER Performance Enhancement on FSO Induced by Atmospheric Turbulence using Optical Spatial Filter. International Journal of Optics and Applications, 5(3), 51-57. https://doi.org/10.5923/j.optics.20150503.01
Dewi, N. P. A., & Noviari, N. Pengaruh kesadaran wajib pajak, pelayanan fiskus, dan sanksi perpajakan pada kemauan mengikuti tax amnesty. E-Jurnal Akuntansi, 1378-1405. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/28274/18708
Djajadiningrat-Laanen, S. C., Galac, S., & Kooistra, H. (2011). Primary hyperaldosteronism: expanding the diagnostic net. Journal of feline medicine and surgery, 13(9), 641-650. https://doi.org/10.1016%2Fj.jfms.2011.07.017
Ghozali, I. (2006). Aplikasi analisis multivariate dengan program SPSS. Badan Penerbit Universitas Diponegoro.
Indonesia, P. R. (2009). Undang-undang Republik Indonesia nomor 22 tahun 2009 tentang lalu lintas dan angkutan jalan. Eko Jaya. https://dishub.malangkota.go.id/wp-content/uploads/sites/16/2016/05/Undang-Undang-No.-22-tahun-2009-Tentang-Lalulintas.pdf
Jackson, B. R., & Milliron, V. C. (1986). Tax compliance research: Findings, problems, and prospects. Journal of accounting literature, 5(1), 125-165.
James, A. H. (2009). Accounting Information System, Salemba Empat, Jakarta
Le Borgne, E., & Baer, K. (2008). Tax amnesties: Theory, trends, and some alternatives. International Monetary Fund. http://www.elibrary.imf.org/staticfiles/misc/pdf/TaxAmnesties_excerpt.pdf
Mardiasmo, M. B. A. (2011). Perpajakan (Edisi Revisi). Penerbit Andi.
Mikesell, J. L. (1986). Amnesties for state tax evaders: The nature of and response to recent programs. National Tax Journal, 507-525. https://www.jstor.org/stable/41788630?seq=1#page_scan_tab_contents
Pajak, D. J. (2008). Undang–undang No. 36 Tahun 2008 tentang Perubahan Keempat atas Undang–Undang No. 7 Tahun 1983 tentang Pajak Penghasilan. Jakarta: Departemen Keuangan Republik Indonesia.
Resmi, S. (2009). Perpajakan teori dan kasus. Jakarta: Salemba Empat.
Suari, E. V., & Rasmini, N. K. (2018). Pemahaman Peraturan, Efektivitas Sistem, Kewajiban Moral, Kualitas Pelayanan, Sanksi Perpajakan Pada Kemauan Ikut Tax Amnesty. E-Jurnal Akuntansi, 2018(1), 108-137. https://doi.org/10.24843/EJA.2018.v22.i01.p05
Yani, D. A., & Noviari, N. Faktor-faktor yang mempengaruhi kemauan wajib pajak menjadi peserta amnesti pajak. E-Jurnal Akuntansi, 585-614. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/29622
Copyright (c) 2019 International journal of social sciences and humanities
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Articles published in the International Journal of Social Sciences and Humanities (IJSSH) are available under Creative Commons Attribution Non-Commercial No Derivatives Licence (CC BY-NC-ND 4.0). Authors retain copyright in their work and grant IJSSH right of first publication under CC BY-NC-ND 4.0. Users have the right to read, download, copy, distribute, print, search, or link to the full texts of articles in this journal, and to use them for any other lawful purpose.
Articles published in IJSSH can be copied, communicated and shared in their published form for non-commercial purposes provided full attribution is given to the author and the journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
This copyright notice applies to articles published in IJSSH volumes 4 onwards. Please read about the copyright notices for previous volumes under Journal History.