vidiyanna, Rizal Putri and Nor Balkish, Zakaria and Jamaliah, Said Financial and Government Factors Involved in Tax Avoidance: Evidence in Financial Institutions of Indonesia. Peter Lang.
|
Text
015A Surat Tugas Publikasi Book Chapter Ibu Vidiyanna.pdf Download (381kB) | Preview |
|
|
Text
KOMPILASI BOOK CHAPTER.pdf Download (838kB) | Preview |
Abstract
The tax collection system in Indonesia is self-assessment. This is one of the causes of tax avoidance. Based on Law No. 6 of 1983 covering General Pro�visions and Tax Procedures, self-assessment was adopted on January 1, 1984. Law No. 9 of 1994, Law No. 16 of 2000, and, most recently, Law No. 28 of 2007 were all used. In this self-assessment method, the taxpayer determines the amount of tax due, then pays it directly to the registered tax service of�fice and reports it. Because the tax authorities are not directly involved in the taxpayer’s income tax computation process, using this self-assessment system permits taxpayers to alter income data and the amount of tax that must be paid. Indonesia’s consistent failure to meet its tax revenue goals is largely due to two forms of community resistance to taxation: passive and active resist�ance. Passive resistance is closely tied to a nation’s economic structure, the intellectual and moral development of its citizens, and the technology used for tax collection, serving as a significant barrier to tax collection. Active resistance, on the other hand, involves forceful actions by taxpayers aimed at avoiding taxes, whether through legal, illegal, or tax-saving means. Tax avoidance, a strategy to decrease tax liability while still adhering to tax laws, is a common form of active resistance Another form is tax evasion, an illegal practice of avoiding taxes by employing methods that contravene tax regula�tions. Tax evasion can also occur when a taxpayer circumvents taxes by not buying items subject to value-added tax or by employing other transaction methods that affect the tax amount due
| Item Type: | Book |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Mrs. Vidiyanna Rizal Putri |
| Date Deposited: | 29 Aug 2024 05:36 |
| Last Modified: | 29 Aug 2024 05:36 |
| URI: | http://repository.ibs.ac.id/id/eprint/8123 |
Actions (login required)
 |
View Item |
