KEIKUTSERTAAN AMNESTI PAJAK DITINJAU DARI LAPORAN KEUANGAN KOPERASI SYARIAH

Abstract

Abstract: Tax Amnesty Participation Based on Sharia Cooperative Financial Statements. This study intended to prove whether the amount of profit, debt, and total assets affect the participation of tax amnesty. This research was conducted on 144 taxpayers of sharia cooperatives simultaneously and partially using logistic regression technique. This study found that cooperative institutions with large total assets have greater opportunities in tax amnesty program participation. They were considered to have a great interest and adherence to its country. Therefore, sharia cooperatives should report profit, debt, total assets according to the facts to avoid tax sanctions.

Keywords

• laba
• total aset
• utang
• amnesti pajak