DARMA, Sapta Setia and Ismail, Tubagus and ZULFIKAR, Rudi and Lestari, Tri (2022) Indonesia Market Reaction and Tax Amnesty: A Bibliometric Analysis. Quality. ISSN :1582-2559

	Text (Artikel) Quality 2022-2.pdf - Published Version Download (450kB)
	Text (Bukti Submit) Bukti Submit Quality 2.pdf Download (234kB)
	Text (Turnitin) Turnitin Cek Quality 2022 -2.pdf Download (3MB)

Abstract

A hundred billion dollars of Indonesian money is presumed not to have been reported to the tax authorities in which overseas embezzlement cases. The money is managed for the welfare function of other countries, as well as the regulation of tax amnesty which is a big gap for the business of returning money to Indonesia. Tax amnesty was seen as the right way to bring the money back to Indonesia. This money will later be used to drive the wheels of the Indonesian economy, finance infrastructure development, and improve the nation's welfare. Tax amnesty is expected to have an impact on several sectors in Indonesia, especially the capital market. The purpose of this study is to analyze the literature related to the Capital Market Reaction and tax amnesty between 2016 and 2021. The methodology applied in this study is a descriptive study based on document analysis in previous studies and literature on Capital Market Reaction and tax amnesty either from free or free online journals. registration. Journals are obtained from various channel sources such as google scholar, Scopus, and researchgate.com. There were 38 articles related to this field that were collected and researched. This study was perceived on several variables which include authorship pattern, number of articles published, research approach, affiliation, subject, and gender of the author. The general findings of this study illustrate that most of the previous studies discussed the capital market and its developments in Indonesia which were influenced by the enactment of the provisions of the tax amnesty. Keywords: Tax Authorities, Tax Amnesty, Capital Market Reaction, Journals, Descriptive Study

Actions (login required)

View Item