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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Behavioral Accounting Journal eMBeJi : Manajemen dan Bisnis Jurnal Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Islamic Education Management SITTAH: Journal of Primary Education CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Jurnal Manajemen Dan Bisnis Ekonomi Journal of Multiperspectives on Accounting Literature Najwa Proceeding International Conference on Education Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Weny, Siska Yulia
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : behavioral accounting journal

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ANALISIS KEBIJAKAN PENGAMPUNAN PAJAK (STUDI WAJIB PAJAK BADAN DAN ORANG PRIBADI KOTA SURABAYA) Siska Yulia Weny
Behavioral Accounting Journal Vol 1 No 2 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (675.404 KB) | DOI: 10.33005/baj.v1i2.27

Abstract

Tax are the most potential source of Indonesia state revenues, tax will be used to development and improvement the economic of people in Indonesia. Many way to get tax revenue they are increasing the number of active taxpayers, increasing of taxpayers obedience. In fact taxpayers try to get a way for avoid tax payment. Tax payers hope there is a policy can solve problems taxation. In 2016 the goverment give taxpayers a policy which can help them, that is Tax Amnesty. The method in this research is qualitative interpretive method with phenomenology approach. collecting information technique in this research use observation, interview, and documentation. Informants in this study are 3 corporate taxpayers and 1 individual taxpayer. The results of this research are taxpayers who use policy of tax amnesty can more understanding about Tax amnesty, many positive impact for taxpayers who use the policy, and Tax Amnesty Policy been able to resolve the problem of taxpayers.
ANALISIS KEBIJAKAN PENGAMPUNAN PAJAK (STUDI WAJIB PAJAK BADAN DAN ORANG PRIBADI KOTA SURABAYA) Siska Yulia Weny
BAJ: Behavioral Accounting Journal Vol. 1 No. 2 (2018): July-December 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i2.27

Abstract

Tax are the most potential source of Indonesia state revenues, tax will be used to development and improvement the economic of people in Indonesia. Many way to get tax revenue they are increasing the number of active taxpayers, increasing of taxpayers obedience. In fact taxpayers try to get a way for avoid tax payment. Tax payers hope there is a policy can solve problems taxation. In 2016 the goverment give taxpayers a policy which can help them, that is Tax Amnesty. The method in this research is qualitative interpretive method with phenomenology approach. collecting information technique in this research use observation, interview, and documentation. Informants in this study are 3 corporate taxpayers and 1 individual taxpayer. The results of this research are taxpayers who use policy of tax amnesty can more understanding about Tax amnesty, many positive impact for taxpayers who use the policy, and Tax Amnesty Policy been able to resolve the problem of taxpayers.
Co-Authors Astutik, Rahayu Puji Baihaqy Abdullah Dhari, Arifah Dwi Wahyu Wulan Faza, Pryzam Putri Happy Febrina Hariyani Lela Fitria Sari Mukhofifah, Umi Afidatul Refi Nur Fadila Umi Afidatul Mukhofifah Utama, Yopi Yudha