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    References (Pat)

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    Aly Siazon
    This document contains references for 5 sources related to tax policy and compliance during the COVID-19 pandemic. The sources include journal articles, reports, and guides focused on Indonesia, the Philippines, and ASEAN countries. The references provide access to information on factors affecting taxpayer compliance, tax assessment procedures, tax reforms, comparative tax policies, and tax controversy.

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    References (Pat)

    Uploaded by

    Aly Siazon
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    This document contains references for 5 sources related to tax policy and compliance during the COVID-19 pandemic. The sources include journal articles, reports, and guides focused on Indonesia, the Philippines, and ASEAN countries. The references provide access to information on factors affecting taxpayer compliance, tax assessment procedures, tax reforms, comparative tax policies, and tax controversy.

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    This document contains references for 5 sources related to tax policy and compliance during the COVID-19 pandemic. The sources include journal articles, reports, and guides focused on Indonesia, the Philippines, and ASEAN countries. The references provide access to information on factors affecting taxpayer compliance, tax assessment procedures, tax reforms, comparative tax policies, and tax controversy.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    7 views1 page

    References (Pat)

    Uploaded by

    Aly Siazon
    This document contains references for 5 sources related to tax policy and compliance during the COVID-19 pandemic. The sources include journal articles, reports, and guides focused on Indonesia, the Philippines, and ASEAN countries. The references provide access to information on factors affecting taxpayer compliance, tax assessment procedures, tax reforms, comparative tax policies, and tax controversy.

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    © All Rights Reserved
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    References

    Karnowati, N. B., & Handayani, E. (2021, August 8). Moderation of tax socialization of factors
    affecting taxpayer compliance in the time of covid-19. International Journal of Research in
    Business and Social Science (2147- 4478). Retrieved November 8, 2021, from
    http://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/1272

    Manalo, V. C. P. (2020, November 24). BIR's modified tax assessment procedures. KPMG.
    Retrieved November 8, 2021, from https://home.kpmg/ph/en/home/insights/2020/11/bir-
    modified-tax-assessment-procedures.html

    Dwianika, A., Murwaningsari , E., Umar, H., & Mayangsari, S. (n.d.). REVIEW OF TAX
    COMPLIANCE: A STUDY IN INDONESIA’S TAX REFORM DURING COVID-19 PANDEMIC.
    American Research Journal of Humanities Social Science (ARJHSS). Retrieved November 8,
    2021, from https://www.arjhss.com/wp-content/uploads/2021/07/B470915.pdf

    Zulkarnaen, W., Erfiansyah, E., Syahril, Amin, N. N., & Leonandr, D. G. (2020, May).
    Comparative study of tax policy related to covid-19 in ... Research Gate. Retrieved
    November 9, 2021, from
    https://www.researchgate.net/profile/Wandy-Zulkarnaen/publication/
    341495765_Comparative_Study_of_Tax_Policy_Related_to_COVID-
    19_in_ASEAN_Countries/links/5ee5753c92851ce9e7e37f9b/Comparative-Study-of-Tax-
    Policy-Related-to-COVID-19-in-ASEAN-Countries.pdf

    Quintos, H. D. G., Rodriguez , R. L., Lleno, R. M. C., & Oyales, M. X. D. (2021, May 20). Tax
    Controversy 2021. Tax Controversy 2021 - Philippines | Global Practice Guides |
    Chambers and Partners. Retrieved November 8, 2021, from
    https://practiceguides.chambers.com/practice-guides/tax-controversy-2021/philippines

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