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Hasil Pencarian

Ditemukan 1 dokumen yang sesuai dengan query
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Sihotang, David Mondru
Power, trust, and institution: tax authority vs taxpayer in Indonesia = Kewenangan, kepercayaan, dan institusi: otoritas pajak vs wajib pajak di Indonesia
" This thesis uses the aggregate data of individuals and firms per region tax office in all provinces in Indonesia in 10 years of taxing period (2008-2017) in time-fixed effect model. We found that soft and medium approach in power of authority gives significant effect in increasing tax compliance. However, other findings show that the higher taxpayer income, the lower the tax compliance. In addition, Java, Bali and Nusa Tenggara still give higher compliance than the ... "
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2019
T55257
UI - Tesis Membership  Universitas Indonesia Library