(Peer review) DETECTORS VOLUNTARY COMPLIANCE IN TAX AMNESTY PROGRAM

Probowulan, Diyah (2017) (Peer review) DETECTORS VOLUNTARY COMPLIANCE IN TAX AMNESTY PROGRAM. FEB Univ Jember, Indonesia.

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Abstract

In the implementation of the tax amnesty program, the government has sought to increase tax revenues. However, in practice a lot of contact with the increase in tax compliance or voluntary compliance. Basically, the policy is expected to increase the number of taxpayers, and the tax subject to tax while increasing source of state funds parked overseas. In fact, experience shows that Indonesia had done some sort of tax amnesty several times but is less effective and successful because of the level of tax compliance is still very low. If the program is implemented again at the present time is more important how to improve the level of taxpayer compliance with voluntary compliance strategy detector, so that targeted tax amnesty program

Item Type: Peer Review
Additional Information: Peer Review
Subjects: 600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions: Faculty of Economics > Department of Accounting (S1)
Depositing User: Probowulan Diyah
Date Deposited: 18 May 2020 04:13
Last Modified: 17 Jun 2020 03:14
URI: http://repository.unmuhjember.ac.id/id/eprint/4342

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