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Cogent Business & Management Volume 6, 2019 - Issue 1
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Research Article

Tax amnesty from the perspective of tax official

Nur Sayidah1 Faculty of Economics and Business, Dr. Soetomo University, Surabaya, IndonesiaCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0003-0583-9086View further author information
ORCID Icon &
Aminullah Assagaf1 Faculty of Economics and Business, Dr. Soetomo University, Surabaya, IndonesiaORCID Iconhttps://orcid.org/0000-0002-1719-2227View further author information
ORCID Icon |
Collins G. Ntim2 Accounting, University of Southampton, Southampton, United KingdomView further author information
(Reviewing editor)
Article: 1659909 | Received 26 Jun 2019, Accepted 17 Aug 2019, Published online: 02 Sep 2019

Citations (11)

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Read on this site (6)

Muhammad Arsalan Khan & Siti Nuryanah. (2023) Combating tax aggressiveness: Evidence from Indonesia’s tax amnesty program. Cogent Economics & Finance 11:2.
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Siti Nuryanah & Gunawan Gunawan. (2022) Tax amnesty and taxpayers’ noncompliant behaviour: evidence from Indonesia. Cogent Business & Management 9:1.
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Alhassan Yusif Trawule, Samuel Gameli Gadzo, Holy Kwabla Kportorgbi & Richmond Sam-Quarm. (2022) Tax education and fear-appealing messages: A grease or sand in the wheels of tax compliance?. Cogent Business & Management 9:1.
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Nur Sayidah, Aminullah Assagaf & Zulfikar Faiz. (2020) Does earning management affect financial distress? Evidence from state-owned enterprises in Indonesia. Cogent Business & Management 7:1.
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Nguyen Vinh Khuong, Nguyen Thanh Liem, Phung Anh Thu & Thai Hong Thuy Khanh. (2020) Does corporate tax avoidance explain firm performance? Evidence from an emerging economy. Cogent Business & Management 7:1.
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Sutrisno T & Muh Dularif. (2020) National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study. Cogent Business & Management 7:1.
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Articles from other publishers (5)

Agnes Aurora Ngelo, Yani Permatasari, Iman Harymawan, Nadia Anridho & Khairul Anuar Kamarudin. (2022) Corporate Tax Avoidance and Investment Efficiency: Evidence from the Enforcement of Tax Amnesty in Indonesia. Economies 10:10, pages 251.
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Beata Kucia-Guściora. (2022) Tax Abolition Relief vs. Tax Fairness. Teka Komisji Prawniczej PAN Oddział w Lublinie 14:1, pages 233-249.
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Rini Astuti, Michelle Ann Miller, Andrew McGregor, M. Dedy Pratama Sukmara, Wiko Saputra, Sulistyanto & David Taylor. (2022) Making illegality visible: The governance dilemmas created by visualising illegal palm oil plantations in Central Kalimantan, Indonesia. Land Use Policy 114, pages 105942.
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Zeki DOĞAN & Enis ABDURRAHMANİ. (2021) Attitudes of Taxpayers towards the Reasons of and the Opinions on Tax Amnesty: Evidence from KosovoMükelleflerin, Vergi Aflarının Nedenleri ve Vergi Afları ile İlgili Görüşlere Katılma Düzeyleri: Kosova Örneği. Sosyoekonomi 29:47, pages 11-41.
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Nur Sayida & Aminullah Assagaf. (2020) ASSESSING VARIABLES AFFECTING THE FINANCIAL DISTRESS OF STATE-OWNED ENTERPRISES IN INDONESIA (EMPIRICAL STUDY IN NON-FINANCIAL SECTOR). Business: Theory and Practice 21:2, pages 545-554.
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