Authors:

Joshua Jordan Mamesah, Ari Budi Kristanto

Abstract:

“This study aims to examine whether the tax amnesty program implemented in 2015 can improve individual taxpayer compliance in Indonesia. This study uses a meta-analysis approach to synthesize the results of previously conducted research to evaluate the benefits of the tax amnesty policy. The results of this study indicate evidence that the tax amnesty program has a positive effect on individual tax compliance so that it is concluded that the implementation of the tax amnesty program is considered effective in increasing individual tax compliance. Theoretically, this research enriches the literature and provides conclusions for the results of previous studies. The results of this study can be used by the Government of Indonesia in evaluating the impact after this tax amnesty policy ends.”

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PDF:

https://jurnal.harianregional.com/eeb/full-68887

Published

2021-05-17

How To Cite

MAMESAH, Joshua Jordan; KRISTANTO, Ari Budi. EFEKTIVITAS TAX AMNESTY DI INDONESIA: STUDI META-ANALISIS.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 473-482, may 2021. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/68887. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EEB.2021.v10.i05.p04.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOLUME.10.NO.05.TAHUN.2021

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License