Title

TAX COMPLIANCE POST TAX AMNESTY: EVIDENCE FROM INDONESIA

Abstract
Small medium enterprises play a significant role in tax system. The slippery framework assumes that trust and power are alternative approach for research in tax compliance to attaining the compliance of taxpayers. The purpose of this study is to investigate whether similar impacts of power and trust dimensions that exist in developed countries also exist in developing countries post tax amnesty such as Indonesia. Data was collected through a survey of 400 respondents who are all small business taxpayers. A researcheradministered questionnaire survey method was used for data collection, and a stepwise linear regression was used for data analysis
Keywords
tax system, slippery framework, stepwise linear
Source of Fund
Hibah BINUS
Funding Institution
BINUS
Fund
Rp.10.000.000,00
Contract Number
014/VR.RTT/III/2018
Author(s)
  • Dra. Engelwati Gani, Ak., M.M.

    Dra. Engelwati Gani, Ak., M.M.

  • Fany Inasius, M.M., M.B.A., BKP., CA., Ak.

    Fany Inasius, M.M., M.B.A., BKP., CA., Ak.

  • Giri Darijanto Sugiono, S.E., M.M.

    Giri Darijanto Sugiono, S.E., M.M.