IDEAS home Printed from https://ideas.repec.org/a/ers/journl/vxxy2017i3bp548-556.html
   My bibliography  Save this article

Tax Amnesty and Tax Administration System: An Empirical Study in Indonesia

Author

Listed:
  • Waluyo

Abstract

The purpose of this research is to analyze the impact of tax amnesty and tax administration system (e-billing system and e-filling system) on taxpayer compliance in Jakarta, Indonesia. Independent variables in this research are tax amnesty, e-billing system, and e-filling system. The dependent variable is the taxpayers compliance. The research is a causal research (causal study) using quantitative approach. The data used is primary data with survey methods obtained by distributing questionnaires in person to meet directly with the personal taxpayer and also online through google form. Questionnaires that have been filled and used in this study are coming from 121 respondents. The research uses purposive sampling method, that is the tax payers who follow tax amnesty program and tax payer who has paid the tax by using e-billing system and report his Tax Return by using e-filing system in Jakarta. Data analysis method used in this research is multiple regression analysis. The results of this study indicate that tax amnesty does not influence tax compliance in Jakarta, E-billing has a positive effect and significance on tax compliance, and E-filling has a positive effect and significance on tax compliance.

Suggested Citation

  • Waluyo, 2017. "Tax Amnesty and Tax Administration System: An Empirical Study in Indonesia," European Research Studies Journal, European Research Studies Journal, vol. 0(4B), pages 548-556.
    • Handle: RePEc:ers:journl:v:xx:y:2017:i:3b:p:548-556
    as

    Download full text from publisher

    File URL: http://ersj.eu/dmdocuments/2017-xx-4-b-41.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Evgeny V. Frank & Oksana V. Mashevskaya & Lilia V. Ermolina, 2016. "Innovational Mechanism of Implementation of Cluster Initiatives in Business," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 179-188.
    2. S.G. Tyaglov & T.V. Kushnarenko & A.A. Khokhlov & M.A. Qeropyan, 2017. "The Development of Cluster Relations within the State and Business Structures in Terms of Strategy of Non-Primary Sector Import-Substitution," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 198-207.
    3. Konstantinos Liapis & Antonios Rovolis & Christos Galanos & Eleftherios Thalassinos, 2013. "The Clusters of Economic Similarities between EU Countries: A View Under Recent Financial and Debt Crisis," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 41-66.
    4. Marshall, Alfred, 1920. "Industry and Trade," History of Economic Thought Books, McMaster University Archive for the History of Economic Thought, edition 3, number marshall1920.
    5. Abdul Rahmat, 2017. "Clustering in Education," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 311-324.
    6. I.M. Ablaev, 2017. "The Main Approaches to the Cluster Development in the Russian Economy," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 431-442.
    7. Johannes Bröcker & Dirk Dohse & Rüdiger Soltwedel (ed.), 2003. "Innovation Clusters and Interregional Competition," Advances in Spatial Science, Springer, number 978-3-540-24760-9.
    8. Natalia Yurevna Titova & Mihail Aleksandrovich Pervuhin & Georgij Gennadevich Baturin, 2017. "Identification of Regional Clusters in the Russian Far East," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 339-359.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Azeem Mujahid & Danish Ahmed Siddiqui, 2019. "The Effect of Tax Amnesties Programs on Tax Collection and Economic Performance: A Global Macro Economic Analysis," International Journal of Social and Administrative Sciences, Asian Economic and Social Society, vol. 4(2), pages 108-128, June.
    2. Hajawiyah, Ain & Suryarini, Trisni & Kiswanto, & Tarmudji, Tarsis, 2021. "Analysis of a tax amnesty’s effectiveness in Indonesia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 44(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Irina Zedgenizova & Irina Ignatyeva, 2017. "The Problems of Creation and the Prospects for Development of Regional Clusters," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 578-595.
    2. V. V. Bezpalov, 2017. "Improving Mechanisms to Manage Foreign Trade Activity of Regional Industrial Complexes in the Context of International Limitations," European Research Studies Journal, European Research Studies Journal, vol. 0(4B), pages 319-333.
    3. Natalia Yurevna Titova & Mihail Aleksandrovich Pervuhin & Georgij Gennadevich Baturin, 2017. "Identification of Regional Clusters in the Russian Far East," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 339-359.
    4. B.G. Khairov & D.T. Novikov & T.A. Prokof'yeva & I.O. Protsenko & S.M. Khairova, 2017. "Reflexive Governance of Import Substitution Mechanism in Clusters," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 470-483.
    5. Kristine Berzina & Ilze Medne & Marina Tsoy, 2017. "Tourism Enterprise Cooperation Specifics: Comparative Study of Riga and Novosibirsk Travel Agencies," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 974-988.
    6. Aleksey V. Bogoviz & Elena V. Ioda & Yulia V. Ioda & Valentina B. Kuranova & V.V. Bobrova, 2017. "Cluster Development of Innovational Entrepreneurship: New Possibilities and Priorities in the Conditions of the Innovational Economy Creation," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 530-538.
    7. N.S. Vinogradova & S.A. Denisova, 2018. "A Quantitative Analysis of the Image of Russia in the Asia-Pacific Region Media," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 555-569.
    8. V.M. Dzhukha & A.N. Kokin & A.S. Li & T.Yu. Sinyuk, 2017. "Research and Development Intensity in Business: Russia and EU," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 64-76.
    9. I.G. Kazaryanz & I.A. Eremenko & M.A. Tkachenko & A.V. Suhovenko, 2018. "Institutional Formation to Develop Tourism and Recreation Clusters," European Research Studies Journal, European Research Studies Journal, vol. 0(Special1), pages 167-177.
    10. Mikhail Yakovlevich Veselovsky & Pavel Pavlovich Pilipenko & Vladimir Gavrilovich Savenko & Anna Gennadyevna Glebova & Lyudmila Aleksandrovna Shmeleva, 2017. "The Organization of the Innovation Transfer in the Agro-industrial Complex of Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 484-499.
    11. repec:ers:journl:v:special_issue:y:2018:i:1:p:167-177 is not listed on IDEAS
    12. repec:ers:journl:v:special_issue:y:2018:i:1:p:553-563 is not listed on IDEAS
    13. Tengku Teviana & Paham Ginting & Arlina Nurbaity Lubis & Parapat Gultom, 2017. "Antecedents of Tourism Destination Image and Customer Satisfaction in Tourism Industry," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 435-445.
    14. E.M. Akhmetshin & D.K. Dzhavatov & E.A. Sverdlikova & M.S. Sokolov & O.A. Avdeeva & G.P. Yavkin, 2018. "The Influence of Innovation on Social and Economic Development of the Russian Regions," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 767-776.
    15. repec:ers:journl:v:volumexxi:y:2018:i:issue4:p:533-544 is not listed on IDEAS
    16. O.V. Berezhnaya & E.V. Berezhnaya & N.V. Solovyova & E.A. Karapetyan & V.I. Berezhnoy, 2018. "Dynamics, Peculiarities and Financial Factors for the Industrial Development of the South of Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 533-544.
    17. Meutia & Tubagus Ismail & Nurul Ummi, 2017. "Improving Anticipative Learning through Entrepreneurial Orientation in Small to Medium Size Enterprises," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 748-757.
    18. T.V. Kushnarenko & A.V. Kaplina & A.N. Tabakov & I.B. Fomina, 2018. "Clustering as an Integration Pattern of Business Activity," European Research Studies Journal, European Research Studies Journal, vol. 0(Special1), pages 553-563.
    19. Meutia Tubagus Ismail & Ahmad Bukhori, 2017. "The Role of Feedback and Feed Forward Control System to Improve Competitive Advantage of SMEs in Indonesia," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 496-506.
    20. Guzelbaeva Gulshat Talgatovna & Novikov Dmitry Sergeevich & Astafieva Liliya Kabirovna, 2017. "Correlation of Logistics and Marketing Functions in Modern Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 140-149.
    21. Imre Lengyel, 2011. "Types of competitiveness of Hungarian regions: agglomeration economies and endogenous regional development," ERSA conference papers ersa11p674, European Regional Science Association.
    22. Shafaeddin, Mehdi, 2010. "Trade liberalization, industrialization and development; experience of recent decades," MPRA Paper 26355, University Library of Munich, Germany.
    23. Dr. Srinita & SE & MSc1., 2017. "Economic and Consumption Distribution and Business Strategy Toward Improvement of Agricultural Industry," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 175-193.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ers:journl:v:xx:y:2017:i:3b:p:548-556. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marios Agiomavritis (email available below). General contact details of provider: https://ersj.eu/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.