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Tax amnesty and taxpayers’ noncompliant behaviour: evidence from Indonesia

This study aims to analyse tax noncompliant activities by specifically examining the effect of tax amnesty on taxpayers’ compliant behaviour. Indonesia is taken as a case study since it is a populous country with a high dependency on tax revenue and a long history of tax reforms of more than 20 year...

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Hlavní autoři: Siti Nuryanah, Gunawan Gunawan
Médium: Artigo
Jazyk:Inglês
Vydáno: Taylor & Francis Group 2022-12-01
Edice:Cogent Business & Management
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On-line přístup:https://www.tandfonline.com/doi/10.1080/23311975.2022.2111844
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