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

Proposed Year

2018

Budget Year

2018

Contract Number

014/VR.RTT/III/2018

Funding Company

BINUS

Researcher

  • Engelwati Gani
  • Fany Inasius
  • Giri Darijanto Sugiono

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