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All Journal Journal of Economics, Business, & Accountancy Ventura Journal of Social Research
Hermawan, Marko S
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Understanding Tax Amnesty and Tax Compliance in Indonesia: an Institutional Approach Hermawan, Marko S; Abigail, Pamela; Martowidodjo, Yanthi Hutagaol; Tohang, Valentina
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1810

Abstract

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 the perception of both tax consultants and taxpayers. The interview was conducted to explore the points of interest as it was being developed. The analysis was done using institutional theory, analysis and discussion on their behavior towards tax amnesty are given based on the result of the research. This research uses interpretivism perspective to examine the meaning created by a human that differentiate human from physical phenomena. The data were collected from secondary data, archival data and complemented with semi-structured interviews. The finding suggests three themes associated with institutionalization of taxpayer compliance, namely rules and regulation, political economy, and social powers. These themes generate pressures on coercive isomorphism, as well as normative isomorphism. The result suggests establishing synergy and a dialectical process between the tax authorities and the taxpayer in conducting coaching, monitoring and fair enforcing of law to support taxpayer compliance.
THE EFFECT OF PRODUCTION, PRICE, AND EXCHANGE RATE ON EXPORT VOLUME (STUDY ON INDONESIAN COCOA BEAN EXPORT VOLUME FOR THE PERIOD JANUARY 2019-DECEMBER 2022) Dwiky Reza, Muhammad; Hermawan, Marko S
Journal of Social Research Vol. 3 No. 3 (2024): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v3i3.1956

Abstract

This study aims to determine the Effect of Production, Price, and Exchange Rate on the Export Volume of Cocoa Beans in Indonesia for the January 2019 – December 2022 Period in Jakarta. Data collection was carried out in descriptive quantitative research by distributing offline questionnaires to 100 respondents who knew cocoa beans in Indonesia with those domiciled in Jakarta. Data analysis was processed using multiple regression calculations through SPSS version 22. The results obtained from this study are Production (X1), Price (X2), and Exchange Rate (X3) have a significant influence on Export Volume (Y) either partially or stimulantly
Co-Authors Abigail, Pamela Dwiky Reza, Muhammad Martowidodjo, Yanthi Hutagaol Valentina Tohang, Valentina