Christianto, Andreas (2017) FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK ORANG PRIBADI MENGIKUTI PROGRAM TAX AMNESTY. Masters thesis, UNIVERSITAS TARUMANAGARA.
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Abstract
A sustainable state budget to execute annual program funding is one of positive condition aimed by goverment in respective country. For example, in Indonesia, most of the state income portion comes from tax revenue. However, goverment also realize that tax avoidance always exists in their own country. Tax amnesty is a strategic plan to begin a tas reform for better taxation system in the future. Government also wishes that the tax compliance will increase after the tax amnesty era ended although many researches concluded that lower tax compliance is coming after a country implemented a tax amnesty. Since this must be a great challenge for goverment, it is not suggested to stipulate tax amnesty repeatedly in several years and they must consider individual-extrinsic factors that they could arrange in coming regulation to boost taxpayers decision to participate in tax amnesty, such as providing a gift to declare the unreported income like penalty waive, good communication in program socialization, lower tax rate during tax amnesty period, sufficient time to prepare, and ease-to-use in practice. On the taxpayer side, Prospect Theory told us about taxpayers tendency to avoid risk is bigger in future. Following this logic, we assume that these factors can give positive effect for taxpayer decision ? making by following previous remarkable research saying that extrinsic factors are responsible for approximately two-thirds of the decision to participate in tax amnesty. According to Signaling Theory practice, it is presented that goverment roles as signaler with tax amnesty as its signal and taxpayers as receiver. After collecting 200 individuals who received socialization and has knowledge in tax amnesty, the result supports all of our hypothesis by proving positive-significant influence from those extrinsic factors in their tax amnesty decision-making. Keywords: tax amnesty, tax reform, prospect theory, signaling theory, decision - making
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Tesis Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 12 Apr 2023 02:58 |
| Last Modified: | 12 Apr 2023 02:58 |
| URI: | http://repository.untar.ac.id/id/eprint/39374 |
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