38th IBIMA Conference: November 2021, Seville, Spain

November 2021
Seville, Spain

Paper Submission: CLOSED

U.S.A. ISBN: 978-0-9998551-7-1

U.S.A. Library of Congress:
ISSN: 2767-9640

The Concept of Voluntary Disclosure in the Tax Audit Process: A Preliminary Study in Indonesia

Ning Rahayu and Nanda Alfiyandi

Abstract:

In the taxation laws in Indonesia, the obligations of taxpayers include, among others, registering themselves to obtain a TIN, calculating the amount of tax payable, paying taxes owed on time, and reporting taxes through the means of a tax return (SPT) correctly, clearly and completely.