Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/326299 
Erscheinungsjahr: 
2024
Quellenangabe: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 11 [Issue:] 1 [Article No.:] 2358161 [Year:] 2024 [Pages:] 1-17
Verlag: 
Taylor & Francis, Abingdon
Zusammenfassung: 
This study explores the accountants’ (academic, auditor, and attorney) perspective on tax amnesty to enhance tax compliance dimensions in a slippery slope framework in Indonesia. Data were extracted by interviewing accountants, and the manuscripts analyzed from three perspectives, namely values, governance, and prosperity, to ground the values of the Pancasila Ideology in fundamental tax strategy. The behavior of taxpayers participating in Tax Amnesty (TA) and the Voluntary Disclosure Program (VDP) is a rational choice from the perspective of values in terms of the value of economic benefits. Accountants’ views from values, governance, and prosperity perspectives are that TA and VDP have not been able to improve long-term compliance; therefore, a derivative policy is required after TA and VDP. It is highly recommended to develop a policy for tracking assets reported in the TA and VDP as potential future taxes, not by developing a similar policy in the form of tax amnesty. The novelty of this study lies in the formulation of fundamental sincerity values, balancing governance, and a sustainable prosperity viewpoint within the extended slippery slope framework.
Schlagwörter: 
Accountants
extended slippery slope framework
tax amnesty
taxpayer behavior
tax compliance
Persistent Identifier der Erstveröffentlichung: 
Creative-Commons-Lizenz: 
cc-by Logo
Dokumentart: 
Article

Datei(en):
Datei
Größe





Publikationen in EconStor sind urheberrechtlich geschützt.