Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Wiranata, Ni Made Peramini Sagita
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Examining the Practice of Voluntary Disclosure Programs for Individual Taxpayers Wiranata, Ni Made Peramini Sagita; Musmini, Lucy Sri; Atmadja, Anantawikrama Tungga
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.6248

Abstract

This study aims to explain taxpayers’ perceptions of the Voluntary Disclosure Program (VDP) and its implementation practices. A qualitative approach with a critical paradigm was employed to explore the VDP phenomenon, which continues to generate debate, particularly from the taxpayers’ perspective. Data were collected through observation, interviews, and documentation involving 12 informants, consisting of eight taxpayers, two tax consultants, and two tax officers. Data analysis followed an interactive model comprising data collection, data reduction, data display, and conclusion drawing. The findings indicate several factors that discourage taxpayers from participating in the VDP, including a lack of trust in the tax system, concerns about tax rates, the perception that there are no undisclosed tax obligations, as well as psychological factors and fear. Insufficient information regarding the benefits and procedures of the VDP also contributes to non-participation. Interestingly, taxpayers who participated in the VDP did not fully support the program; many joined merely to demonstrate formal compliance with regulations, despite having no genuine intention or moral willingness to participate. These findings highlight the importance of strengthening trust, enhancing understanding, and improving the socialization of the VDP to encourage conscious and genuinely voluntary taxpayer participation.
Co-Authors Anantawikrama Tungga Atmadja Lucy Sri Musmini