Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Kompartemen : Jurnal Ilmiah Akuntansi
Luh Kalpika Jyunda A. Suardyana
Universitas Mahasaraswati Denpasar
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Investigating the Role of Tax Consultant in Urgencies of Voluntary Disclosure Program 2022 Luh Komang Merawati; I Dewa Made Endiana; Luh Kalpika Jyunda A. Suardyana
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 21 No. 2 (2023): KOMPARTEMEN, Vol 21 No 2, September 2023
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.18487

Abstract

The government has made numerous attempts to raise tax revenues in response to the Covid 19 outbreak, either by enhancing or perfecting tax laws. The Voluntary Disclosure Program (PPS) is one of the government's policies. PPS is sometimes referred to  Tax Amnesty Volume II. This study intends to investigate the influence of PPS policy on perceptions of taxpayer compliance and the function of tax consultants as a moderating factor. Primary data were collected randomly through the distribution of online questionnaires and obtained 33 respondents as samples. The data analysis technique used is the Moderated Regression Analysis (MRA) interaction test. The test results prove that the PPS policy has a positive effect on the perception of taxpayer compliance and the role of the Tax Consultant is proven as a moderating variable that strengthens the relationship. The results of the study are expected to provide an empirical contribution to the taxation policies taken by the government so that they can be used as evaluation materials to innovate and educate the public in improving tax compliance and state revenues.
Co-Authors I Dewa Made Endiana Luh Komang Merawati