ASSESSING THE EFFECTIVENESS OF LAW ENFORCEMENT IN IMPROVING TAX COMPLIANCE IN INDONESIA: AN EMPIRICAL INVESTIGATION-Reference-Cited by-同舟云学术

ASSESSING THE EFFECTIVENESS OF LAW ENFORCEMENT IN IMPROVING TAX COMPLIANCE IN INDONESIA: AN EMPIRICAL INVESTIGATION

Published:2021-08-19 Issue: Volume: Page:1-59
ISSN:0007-4918
Container-title:Bulletin of Indonesian Economic Studies
language:en
Short-container-title:Bulletin of Indonesian Economic Studies

Author:

Rosid Arifin¹,Romadhaniah Romadhaniah¹

Affiliation:

1. Directorate General of Taxation, Ministry of Finance of the Republic of Indonesia

Funder

Directorate of Law Enforcement, DGT

Publisher

Informa UK Limited

Subject

Economics and Econometrics,Development

Link

https://www.tandfonline.com/doi/pdf/10.1080/00074918.2021.1970110

Reference102 articles.

1. Allingham, Michael G., and Agnar Sandmo. 1972. ‘Income Tax Evasion: A Theoretical Analysis’. Journal of Public Economics I: 323–338.

2. Alm, James. 1991. ‘A Perspective on the Experimental Analysis of Taxpayer Reporting’. The Accounting Review 66 (3): 577.

3. ———. 2011. ‘Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies’. International Tax and Public Finance 19 (1): 54–77.

4. Alm, James, and Michael McKee. 2006. ‘Audit Certainty, Audit Productivity, and Taxpayer Compliance’. In Research Paper Series: Andrew Young School of Policy Studies.

5. Araki, Satoru, and Iris Claus. 2014. ‘A Comparative Analysis of Tax Administration in Asia and the Pacific’. Mandaluyong City, Philippines: Asian Development Bank.

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