Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Indonesian Journal of Applied Accounting and Finance
Raymundo Patria Hayu Sasmita
Department of Accounting, Faculty of Business and Economics, Universitas Atma Jaya Yogyakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search
Journal : Indonesian Journal of Applied Accounting and Finance

 1 
The Perception of Property Entrepreneurs in Surakarta City, Indonesia, on the Policy 2 Voluntary Disclosure Program Wafi'ah Rizky Astarah; Asaprima Putra Karunia; Rihan Mustafa Zahri; Raymundo Patria Hayu Sasmita
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2022): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i2.331

Abstract

This study aimed to determine the individual taxpayers’ perception of property entrepreneurs in Surakarta City regarding the Voluntary Disclosure Program (VDP) on interest in participating in the program. Data were collected by distributing online questionnaires through the WhatsApp application to 22 respondents for 17 days, resulting in 20 valid responses. Furthermore, the descriptive analysis method was used to process and elaborate the data. The results showed that the strongest component to increase the taxpayers’ interest in property entrepreneurs in Surakarta City is a sanction that ensnares tax evaders. Therefore, it is concluded that administrative and criminal tax sanctions are effective in making taxpayers comply with obligations and avoid tax evasion.
Co-Authors Asaprima Putra Karunia Rihan Mustafa Zahri Wafi'ah Rizky Astarah