Analysis of the Effectiveness of the Voluntary Disclosure Program on Taxpayer Compliance at the Koja Pratama Tax Service Office in 2022
Adi Sumarta Haysu,
Sadaf Khan
Abstract:This research is motivated by taxpayers' lack of awareness in fulfilling their tax obligations and disclosing their assets in annual tax returns, resulting in decreased compliance levels and tax ratio in Indonesia. The government has implemented a Voluntary Disclosure Program to encourage taxpayers to fulfill their obligations and disclose their assets voluntarily, with the expectation of improving compliance. This study aims to analyze the effectiveness of the program's implementation at the Koja Pratama Tax … Show more
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