Acman: Accounting and Management Journal
Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal

Pengaruh Tax Amnesty Terhadap Sengketa Pajak : (Studi pada salah satu Lembaga Pemerintahan)

Sandra Septelia (STIE Pasundan, Bandung)
Maulana Yusup (STIE Pasundan, Bandung)
Robbi Saepul Rahman (STIE Pasundan, Bandung)
S Mia Lasmaya (STIE Pasundan, Bandung)

Article Info

Publish Date
15 Sep 2021

Abstract

Tax Amnesty expects to improve tax compliance due to more effective supervision, supported by more accurate information regarding the list of taxpayer assets. From the initial data obtained, an anomaly obtained that in 2012 – 2017 there is a lower tendency for tax disputes when compared to the year after implementing the tax amnesty, namely 2018 and 2019. This study aims to determine and analyze the magnitude of the Effect of Tax Amnesty on Tax Disputes. The population in this study is a tax dispute with 21 respondents/defendants. Determining the sample in this study is based on the purposive sampling method. The data testing technique uses simple linear regression with a significant level of 5% alpha. Based on the study results, Tax Amnesty has a significant effect on Tax Disputes.

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Journal Info
Acman: Accounting and Management Journal
Website

Abbrev

aj

Publisher

Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science

Description

Topic related to these field can be Accounting and Management, entrepreneurship, finance and financial services, human resource management, marketing, industrial relations, insurance, intellectual property management, international business, logistics, management information systems, management and ...