Indonesian Journal of Applied Accounting and Finance
Vol. 1 No. 2 (2022): December

The Perception of Property Entrepreneurs in Surakarta City, Indonesia, on the Policy 2 Voluntary Disclosure Program

Wafi'ah Rizky Astarah (Diploma in Taxation, Vocational School, Universitas Sebelas Maret, Indonesia)
Asaprima Putra Karunia (Diploma in Taxation, Vocational School, Universitas Sebelas Maret, Indonesia)
Rihan Mustafa Zahri (Diploma in Tax Management, Faculty of Economics and Business, Universitas PGRI Madiun, Indonesia)
Raymundo Patria Hayu Sasmita (Department of Accounting, Faculty of Business and Economics, Universitas Atma Jaya Yogyakarta, Indonesia)

Article Info

Publish Date
31 Dec 2022

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.

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Journal Info
Indonesian Journal of Applied Accounting and Finance
Website

Abbrev

akumulasi

Publisher

Sekolah Vokasi Universitas Sebelas Maret

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The purpose of this journal is to publish the research results and thoughts on applied accounting and finance which is relevant to the development of accounting and finance professions and practices in Indonesia. This journal covers research in the following areas: Financial Accounting Public Sector ...