Perception of corporate taxpayer on tax amnesty

Sinaga, Irene P. A. S (2018) Perception of corporate taxpayer on tax amnesty. Bachelor thesis, Universitas Pelita Harapan.

[img] Text (Title)
Title.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[img]
Preview
Text (Abstract)
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (176kB) | Preview
[img] Text (ToC)
ToC.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (948kB)
[img]
Preview
Text (Chapter1)
Chapter1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB) | Preview
[img] Text (Chapter2)
Chapter2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (4MB)
[img] Text (Chapter3)
Chapter3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (720kB)
[img] Text (Chapter4)
Chapter4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[img] Text (Chapter5)
Chapter5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (447kB)
[img]
Preview
Text (Bibliography)
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (770kB) | Preview
[img] Text (Appendices)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (525kB)

Abstract

This study aims to determine the perception of corporate taxpayers regarding to the Tax Amnesty so that it can know the factors that become the basis of corporate taxpayers following the tax amnesty program. Data used in this research is primary and secondary with research method used is qualitative method by interviewing taxpayer body directly that has followed tax amnesty. The selection of informants is determined by using purposive sampling technique, it is the individual of the selected population based on the purpose of determining the sample. In this research, the number of informants is two which are corporate taxpayers who are following Tax Amnesty and not following Tax Amnesty, which is determined by snowball sampling technique. The results of this research are: 1) corporate taxpayer's perception toward tax amnesty program, 2) perception of corporate taxpayer can influence corporate taxpayer compliance behavior, 3) know motivation or factor of taxpayer following tax amnesty.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Sinaga, Irene P. A. SNIM1401010360UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorHendrayanti, Christina ApriliaUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: tax amnesty; perception; corporate taxpayer; tax compliance behavior; motivation
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: yousi saragih
Date Deposited: 05 Mar 2021 07:35
Last Modified: 20 Jan 2022 10:02
URI: http://repository.uph.edu/id/eprint/11614

Actions (login required)

View Item View Item