ANALISIS PERBANDINGAN TINGKAT KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PROGRAM PENGUNGKAPAN SUKARELA (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA JEMBER)

ANALISIS PERBANDINGAN TINGKAT KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PROGRAM PENGUNGKAPAN SUKARELA (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA JEMBER)

This study aims to examine the differences in taxpayer compliance levels before and after the implementation of the Voluntary Disclosure Program, focusing on moral obligations, timely reporting, taxpayer honesty, tax understanding, and tax penalties at the KPP Pratama Jember. The sample consists of...

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Bibliographic Details
Main Authors: Ayu Ningratul Fitri, Muhaimin Dimyati, Nurshadrina Kartika Sari
Format: Article
Language:English
Published: Accounting Department Institut Teknologi dan Bisnis Asia Malang 2025-01-01
Series:Riset Akuntansi
Subjects:
Moral Obligation
Timeliness of Reporting
Taxpayer Honesty
Understanding of Taxation
Tax Sanctions
Taxpayer Compliance
Online Access:https://jurnal.stie.asia.ac.id/index.php/ristansi/article/view/1839
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