Article Per Year (5 Year)
p-Index From 2021 - 2026
3.98
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Keuangan dan Perbankan The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Infestasi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment UNEJ e-Proceeding Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Akuntansi dan Pajak Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Asia Pacific Fraud Journal JASF (Journal of Accounting and Strategic Finance) Akuntansi dan Teknologi Informasi Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Abdi Panca Marga JAMANTA JRABA International Journal of Business and Applied Economics (IJBAE) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung REVIU: Accounting, Business & Organizations
Whedy Prasetyo
Fakultas Ekonomi Dan Bisnis Universitas Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

Published : 63 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Infestasi

 1 
Mengulik Euforia Amnesti Pajak: Hukum-APBN-Utang-Pajak (Studi Kasus Kantor Pelayanan Pajak Pratama Kabupaten X) Whedy Prasetyo
InFestasi Vol 14, No 1 (2018): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i1.4260

Abstract

This study aims to investigate Law. 11 of 2016 on Tax Amnesty dated July 1, 2016 which aims to increase tax revenues and encourage the transfer of assets abroad to the country (asset repatriation). A case study on Tax Office Primary Regency Xwith a qualitative approach is used in this study by showing the response of the presence of PSAK 70 on the Implementation of Asset Accounting (Treasures) and Liabilities (Debt) Tax Amnesty in a proportional perspective. The result is the growth of tax compliance in the motivation and mental attitude of the taxpayer through integrity, responsibility, discipline, accuracy, cooperation, honesty, visi onary, motivation and attitude to achieve tax functions as Budgeter, Regulern, Democracy, and Redistribution in tax amnesty. These four functions are a manifestation of the Law-APBN-Debt-Taxon tax realization targets, therefore tax is expected to be a form of public awareness (voluntary compliance) in contributingto the State through self assessment. Finally, the function of tax amnesty can be an economic tool for the welfare of the people, one of the sources of development financing, to encourage economic growth through the current development policy and it means to create job opportunities and other economic and business opportunities. So that the two parties between the government and WP have a synergistic relationship in recording and reporting the amount of taxes that become obligations, toward a fair tax revenue structure.
Co-Authors A. Hajar Nur Fachmi achmad achmad Agung Budi Sulistiyo Ahmad Roziq Akhmad Toha Almira Ayu Octavia Alwan Sri Kustono Arrofi', Mohamad Dewi Ayu Puspita Hendrawan Santosa Putra Indania, Falsa Kikit Kartika Kartika Kartika Kartika Leonita Catherine Wijaya Ludfa Febriana Masrunik, Endah Nining Ika Wahyuni Nurfaizah, Falihatul Rahmat, Agus Zainur Rochman Effendi Rofidatul Hasanah Roos Ana, Selvia Safitri, Dewi Ira Shinta Alifia Fahira Siti Maria Wardayati Siti Maryam Sri Puspita Sari Susanti, Alifi Tria Toha, Akhmad Wildan Khisbullah Suhma Wildan Zainatul Qodriyati