ROLE OF PUBLIC ACCOUNTANTS TO THE SUCCESS OF TAX AMNESTY IN FINANCIAL INSTITUTIONS AND BANKING IN INDONESIA

Authors

  • Nurmala Ahmar STIE Perbanas Surabaya

Abstract

ABSTRACT

PMK No. 118/2016 provides an opportunity for taxpayers whether or not to participate in tax amnesty, to improve compliance. How to report the property that has not been listed, both in the statement of wealth and annual tax notification. This phenomenon motivates empirical evidence on the role of the accounting firms for the success of tax amnesty in financial institutions and banking in Indonesia. The period of this research is done during the implementation of tax amnesty policy, 2016. The results show that public accountants have an important role in the implementation of tax amnesty policy in Indonesia. Future research can observe the same thing in other sectors and test the antecedent and the impact tax amnesty.

Key Words: Public Accountant, Big Four, Tax Amnesty, Financial Institution

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Published

2018-09-07

Issue

Vol. 1 No. 1 (2018): Proceeding International Seminar On Accounting For Society

Section

Articles