dc.contributor.author | Upa, Vierly Ananta | |
dc.date.accessioned | 2020-03-31T03:27:28Z | |
dc.date.available | 2020-03-31T03:27:28Z | |
dc.date.issued | 2017-01-27 | |
dc.identifier.isbn | 978-1-925488-29-6 | |
dc.identifier.uri | http://hdl.handle.net/123456789/1665 | |
dc.description.abstract | On July 1st 2016 the Indonesian government imposed a tax amnesty
program. Through this program are expected to find new sources of tax
revenue and increase state revenue. Tax amnesty program launched by the
Indonesian government become one of the most successful tax amnesty
program in the world. This study aims to examine the relationship of tax
amnesty with the principles of taxation in terms of the experience of banks
in Indonesia which is cooperate in a tax amnesty program. This study uses
the 42 banks that have been appointed by the government. This study
concluded that the principle of efficiency has a strong relationship in the tax
amnesty program in Indonesia | en_US |
dc.description.sponsorship | Proceedings of 12th Asia-Pacific Business Research Conference
27 - 28 February, 2017, Concorde Hotel, Kuala Lumpur, Malaysia
ISBN: 978-1-925488-29-6 | en_US |
dc.language.iso | en | en_US |
dc.publisher | Global Research Institute For Business Academics | en_US |
dc.subject | Tax | en_US |
dc.subject | Amnesty | en_US |
dc.subject | Banks | en_US |
dc.title | Tax Amnesties in the Perspective of Tax Collection Principles: A Review of Some Banks in Indonesia | en_US |
dc.type | Other | en_US |