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Journal articles on the topic 'Tax amnesty'
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1
Viriany, Yanti, Henny Wirianata, Liana Susanto,. "Faktor-Faktor Yang Mempengaruhi Kemauan Wajib Pajak Orang Pribadi Untuk Mengikuti Tax Amnesty (Studi Empiris Pada Perguruan Tinggi Di Jakarta Barat)." Jurnal Ekonomi 23, no. 3 (October 24, 2018): 290. http://dx.doi.org/10.24912/je.v23i3.414.
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The purpose of this research was to obtained an empirical evidence about the influence of continuous Government’s campaign, easiness of tax amnesty, tax amnesty’s rate, and tax sanctions on taxpayer’s willingness to enroll tax amnesty. This study use primary data from quesioners. Continuous Government’s campaign measured by 5 questions, easiness of tax amnesty 7 questions, tax amnesty’s rate 7 questions, tax sanctions 2 questions, and taxpayer’s willingnes 4 questions. The respondents were Lecturers in Economic Faculty in Tarumanagara University. This study used statistical tests. The results showed that continuous Government’s campaign and easiness of tax amnesty have sifnificant and positive influence toward taxpayer’s willingness. Meanwhile, tax amnesty’s rate and tax sanctions has no significant influence toward taxpayer’s willingness to enroll tax amnesty.
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Kumalasari, Kiki Intan, Ainur Rahma Wardany, and Septi Kumalasari. "MENUJU BERAKHIRNYA PROGRAM TAX AMNESTY." Jurnal Penelitian Teori & Terapan Akuntansi (PETA) 2, no. 1 (January 7, 2017): 65–78. http://dx.doi.org/10.51289/peta.v2i1.203.
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Penelitian ini bertujuan untuk mendeskripsikan program tax amnesty yang menuju akhir program dalam bulan Maret 2017. Penelitian menggunakan metode deskriptif telaah literatur. Data yang utama kami amati adalah statistik amnesti pajak yang kami peroleh dari website pajak.go.id. statistik tersebut memberikan gambaran engenai respon masyarakat Indonesia terhadap Program ini, kemudian deskripsi kami perdalam dengan mengumpulkan berbagai literatur terkait. Hasil telaah kami menunjukkan menuju berakhirnya program tax amnesti maka kami melihat berdasarkan statistik jumlah repatriasi yang menjadi tujuan besar program ini belum menunjukkan hasil yang maksimal. Respon masyarakat akan program ini dinilai tidak sesuai harapan. Penelitian ini memiliki implikasi sebagai diskursus bagi pembuat kebijakan untuk dijadikan pertimbangan.Kata kunci : Tax Amnesty, repatriasi, deskriptif, telaah literatur
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Pratama, Arie. "Firm Characteristics, Earnings Management, Tax Amnesty, and Firm Value (study in Indonesia public listed companies)." AFEBI Accounting Review 6, no. 2 (January 1, 2022): 62. http://dx.doi.org/10.47312/aar.v6i2.339.
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<p>This research provided two analyses: (1) whether the firm characteristics and earnings management practices might influence the amount of tax amnesty's assets presented in the financial statement; and (2) whether the amount of tax amnesty's assets influenced the firm value. There are 86 observations obtained from Indonesian public listed companies that participate in the tax amnesty program during 2016 – 2017. This research used multiple regression to conduct each analysis. The results showed that a company with a high level of earnings management discloses more tax amnesty's assets. The result also showed that the higher the tax amnesty's assets, the lower the firm value would be. These results showed that a company that conducting earnings management utilise tax amnesty as a haven for avoiding political costs, but on the other side, the tax amnesty disclosure regarded by an investor as an act of confessions of past tax sins. Moreover, these results might contribute to the new insight into tax practices in global business.</p>
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Pratama, Arie. "Market Reaction to Tax Amnesty Information: Survey on Indonesian Public Listed Companies." AFEBI Accounting Review 6, no. 1 (October 7, 2021): 10. http://dx.doi.org/10.47312/aar.v6i01.338.
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<p>This article described the Indonesian market reaction on the announcement of tax amnesty related information in the financial statements. Statement of Financial Accounting Standards (SFAS) No. 70 required companies to recognized and measured the tax amnesty's assets. Tax amnesty's asset was selected as information to be analyzed. The total of 141 observations from the year 2016 – 2017 financial statements were selected as a sample. To measure market reaction, three proxies were used: value relevance, cumulative abnormal return, and trading volume activity. Data analyzed using linear regressions. This article showed that the market reacted to tax amnesty information, although the level of reaction was low. This article also showed that in general, market reaction toward tax amnesty was positive. These results also implied that the SFAS 70's accounting requirement improved the quality of financial statements. </p>
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Ispriyarso, Budi. "Keberhasilan Kebijakan Pengampunan Pajak (Tax Amnesty) di Indonesia." Administrative Law and Governance Journal 2, no. 1 (June 11, 2019): 47–59. http://dx.doi.org/10.14710/alj.v2i1.47-59.
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Abstract The Indonesian government has carried out a tax amnesty policy in 2016. The background for the tax amnesty policy is, among other things, the wealth of Indonesian citizens who have not or have not all been reported in the Annual Notice. Some of the objectives of the tax amnesty, among others, are in the short term to increase tax revenues, the long-term goals include strengthening domestic liquidity, increasing investment, accelerating tax reforms and increasing tax revenues. The problem is whether the tax amnesty carried out by the Indonesian government succeeded, what was the negative side of the implementation of the tax amnesty. Tax amnesty in Indonesia from ransom receipts specifically from the declaration can be said to be successful, but the repatriation failed and the number of participants participating in the tax amnesty program was not as expected. The negative side of the tax amnesty is the tax amnesty, giving rise to a sense of injustice especially for obedient taxpayers, the tax amnesty can lead to non-compliance of taxpayers because they hope that a future tax amnesty and tax amnesty are not in accordance with the principles of law enforcement. Keywords: Tax Amnesty, success and ransom Abstrak Pemerintah Indonesia telah melakukan kebijakan pengampunan pajak (Tax Amnesty ) pada tahun 2016. Latar belakang dilakukannya kebijakan tax amnesty tersebut, antara lain adalah karena banyaknya harta warga negara Indonesia yang belum atau belum semuanya dilaporkan dalam Surat Pemeritahuan Tahunan. Beberapa tujuan tax amnesty, antara lain adalah dalam jangka pendeknya meningkatkan penerimaan perpajakan, tujuan jangka panjangnya antara lain adalah memperkuat likuiditas domestik, peningkatan investasi, mempercepat reformasi perpajakan dan meningkatkan penerimaan pajak. Permasalahannya adalah apakah tax amnesty yang dilakukan pemerintah Indonesia berhasil, apa saja yang menjadi sisi negatif dari pelaksanaan tax amnesty tersebut. Tax amnesty di Indonesia dari penerimaan tebusan khususnya dari deklarasi dapat dikatakan berhasil, namun dari repatriasinya gagal dan dari jumlah peserta yang mengikuti program tax amnesty tidak seperti yang diharapkan. Sisi negatif dari tax amnesty adalah tax amnesty, menimbulkan rasa ketidak adilan khususnya bagi wajib pajak yang patuh, tax amnesty dapat menimbulkan ketidakpatuhan wajib pajak karena berharap ada tax amnesty di masa yang akan datang dan tax amnesty tidak sesuai dengan prinsip penegakan hukum. Kata kunci : Tax Amnesty, keberhasilan dan uang tebusan
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Salma, Aulia Mutiara, Ayuning Larasati, Diny Melgasari, and Tulus Suryanto. "Policy Analysis on Tax Amnesty, Tax Compliance, and Tax Audit on Tax Revenue: Bibliometric Analysis." Jurnal Audit, Pajak, Akuntansi Publik (AJIB) 1, no. 2 (December 30, 2022): 99. http://dx.doi.org/10.32897/ajib.2022.1.2.2196.
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Tax is one of the state revenues used to finance the State Expenditure Budget (APBN). This study aims to provide empirical evidence of the effect of implementing tax amnesty, tax compliance, and tax audit policies on tax revenues. The method used in this research is descriptive quantitative method. Data collection uses the help of the Harzing's Publish or Perish program with the keywords used Tax amnesty, Tax Compliance, Tax audit. From the results of the research carried out, then mapping the findings using the VOSviewers application to be taken as a bibliometric analysis tool to visualize the network of authors and keywords. The results of the study show that tax amnesty, tax compliance, and tax audits have an effect on tax revenues. The tax amnesty policy is more effective in increasing tax revenue compared to tax compliance and tax audits. Keywords: Tax Amnesty, Tax Compliance, Tax Audit, and Tax Revenue
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Nirwana, Nihlatul Qudus Sukma. "Dampak Tax Amnesty Terhadap Pelaku UMKM di Kabupaten Sidoarjo." Journal of Accounting Science 2, no. 2 (August 5, 2019): 91. http://dx.doi.org/10.21070/jas.v2i2.1566.
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This study aims to 1) To analyze interpretively the impact of the implementation of tax amnesty on MSMEs in Sidoarjo district. 2) To analyze and follow up the monitoring and evaluation model of the Tax Amnesty against MSME Actors in Sidoarjo Regency. The research subjects were MSME actors who performed Amnesty Taxes. The technique of collecting data uses In Depth Interview, Literature Study, Documentation. The technique of analyzing data uses qualitative data which is demonstrated by Focus Group Discussion (FGD). From the results of the study there are (1) negative impacts obtained: (a) weakening tax administration and reducing state revenues, (b) increasingly widening the income distribution gap, (c) creating social and racial jealousy, (d) the perception that Indonesia is a failed country because unable to enforce the rule of law in his own country. Whereas Dapak is positively obtained (a) Increasing state income, (b) Giving birth to new tax objects, (c) Secrets of taxpayers participating in the tax amnesty guaranteed security, (d) Increasing the growth of the property industry in the country, (e) Tax elimination that should be owed (f) Improve taxpayer compliance. (2) there are still many MSME actors in Sidoarjo who do not carry out Tax Amnesy because the public is afraid that in relation to the reduced profits (3) there is a lack of socialization and simulation of tax amnesty carried out by the government.
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Asrul, Asrul, Darwis Lannai, and Hamzah Ahmad. "Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Perusahaan Mengikuti Tax Amnesty." PARADOKS : Jurnal Ilmu Ekonomi 1, no. 1 (October 31, 2018): 132–51. http://dx.doi.org/10.33096/paradoks.v1i1.92.
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Penelitian ini bertujuan untuk menguji factor-faktor yang mempengaruhi manajemen perusahaan mengikuti tax amnesty. Penelitian ini menggunakan variabel pengetahuan, persepsi, pelayanan fiskus, manfaat, dan sanksi sebagai variabel independent dan motivasi manajemen perusahaan ikut amnesty pajak sebagai variable dependen. Sampel penelitian ini adalah manajemen perusahaan yang terdaftar pada Kantor Pelayanan Pajak Madya Makassar. Sampel dilakukan dengan rumus slovin. Metode pengumpulan data dilakukan dengan kuesioner disebarkan langsung ke manajemen perusahaan sebanyak 85 kuesioner. Data dianalisis dengan menggunakan Analisis Regresi Linear Berganda. Hasil penelitian ini menunjukkan bahwa secara simultan variable pengetahuan, persepsi, pelayanan fiskus, manfaat dan sangsi berpengaruh signifikan terhadap motivasi manajemen perusahaan mengikuti amnesti pajak. Berdasarkan uji parsial variable persepsi, dan manfaat, berpengaruh positif signifikan terhadap motivasi manajemen perusahaan ikut amnesty pajak, variable pelayanan berpengaruh positif tidak signifikan terhadap motivasi manajemen perusahaan ikut amnesty pajak, dan variabel pengetahuan dan sanksi berpengaruh negatif tidak signifikan terhadap motivasi manajemen perusahaan ikut amnesty pajak.
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Ardiansyah, Riyans, Made Sudarma, Ali Djamhuri, and Wuryan Andayani. "TAXPAYER COMPLIANCE AND TAX AMNESTY; DOES TAX AMNESTY WORK?" International Journal of Accounting and Business Society 29, no. 3 (December 1, 2021): 139–54. http://dx.doi.org/10.21776/ub.ijabs.2021.29.3.5.
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Purpose — This study aimed to analyze tax amnesty from the perspective of taxpayers, such as large-scale entrepreneurs, small-scale entrepreneurs, private company employees, tax consultants, and lecturers, and assess whether tax amnesty can increase taxpayer compliance Design/methodology/approach — This study used an interpretive paradigm and transcendental phenomenology. The interpretive paradigm aims to understand and explain the social world from a personal perspective. Transcendental phenomenology is a suitable method to analyze the experience of informants after joining the tax amnesty policy. Findings — Based on the results of the study, it can conclude several findings. First, taxpayers participate in tax amnesty because they want to report all assets without being penalized; second, taxpayers want to get a low tax rate. Third, taxpayers want to avoid tax audits. The analysis of transcendental phenomenology concluded that tax amnesty could increase taxpayer compliance but not for a long time. Practical implications — The tax authority should evaluate and improve in preparing the following tax amnesty policy, especially the tax amnesty implementation and targets. Taxpayers use tax amnesty to gain profits. Originality/value — This study reveals the views of taxpayers in-depth about the tax amnesty program. So that it can view the motivation of taxpayers to follow taxpayers. Hopefully, these findings can provide a broader and deeper picture of the views of taxpayers so that they can be taken into consideration by the government and future researchers Keywords — tax amnesty, transcendental phenomenology, low tax rates, taxpayer compliance Paper type — Field Research
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Mujiyati, Mujiyati, Muhammad Abdul Aris, and Zulfikar Zulfikar. "Tax amnesty and company value: Testing tax avoidance as an intervening variable." Investment Management and Financial Innovations 19, no. 3 (August 25, 2022): 176–88. http://dx.doi.org/10.21511/imfi.19(3).2022.15.
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This study aims to examine the relationship between tax amnesty on company value, analyze the role of tax avoidance behavior to determine the direct and indirect relationship of tax amnesty on company value. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange after the implementation of the tax amnesty in Indonesia in 2017–2020. The sample includes 54 companies in order to obtain 216 observational data points. A multiple linear regression model was used to analyze the relationship between the variables. The tests carried out include partial coefficient tests and model accuracy tests. The results of the study reveal that tax amnesty increases the company’s efforts to do tax avoidance. Second, the tax amnesty granted by the government could increase the value of a company. Third, success in tax avoidance efforts has an impact on increasing the value of a company. Fourth, tax avoidance mediates the relationship between tax amnesty and firm value. These results indicate that although tax amnesty can increase company value, it does not guarantee that taxpayers (companies) will stop tax avoidance.
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Syromiatnikova, M. S. "Tax Compromise and Tax Amnesty Procedures Implementation." Bulletin of Kharkiv National University of Internal Affairs 93, no. 2 (July 2, 2021): 184–93. http://dx.doi.org/10.32631/v.2021.2.15.
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The research is focused on the problems of legal regulation of certain procedures of tax compromise and tax amnesty. The scientific article`s relevance is justified because certain procedures of tax compromise and tax amnesty should contribute to the balance of legitimate interests of citizens and the state. The purpose of the study is to identify propositions for amending the current legislation of Ukraine, establishing the possibility of reaching a tax compromise or the introduction of a tax amnesty. Scientific works of Ukrainian researchers, laws, and regulations were used in the process of studying the problem.
The scientific novelty of this article is to make propositions for the development and adoption of a separate Law of Ukraine "On the Organizational and Legal Framework of Tax Amnesty", which would establish the conditions and procedure for tax amnesty in Ukraine in the future.
The procedures of the tax compromise are the submission of documents specified by law to the tax authorities, the decision on the need for an unscheduled documentary audit, approval of the amount of tax liability, and payment of funds by a taxpayer. The procedures for placing funds in special accounts in banks, submitting a declaration to the tax authorities and verifying the sources of receipt of the declared funds are applied during the tax amnesty. The final stage of the tax amnesty is the payment of the fee specified by law. A mandatory condition of the tax amnesty is the release of a taxpayer from criminal liability for tax evasion.
The results of the study can be used in lawmaking, law-enforcement practice, and the educational process.
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Hasanah, Uswatun, Khairun Na'im, Elyani Elyani, and Khamo Waruwu. "Analisis Perbandingan Tax Amnesty Jilid I dan Jilid II (Program Pengungkapan Sukarela) Serta Peluang Keberhasilannya." Owner 5, no. 2 (December 8, 2021): 706–16. http://dx.doi.org/10.33395/owner.v5i2.565.
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The government has implemented the tax amnesty volume I in July 2016 and ended in March 2017. In early 2022, the government will plan to implement the tax amnesty volume II, which was introduced as the Voluntary Disclosure Program (PPS). This program refers to the Tax Harmonization Law Number 7 of 2021. Although the results obtained during the tax amnesty volume, I did not meet the target, in 2022 the government still plans to implement the tax amnesty volume II. For this reason, it is necessary to analyze the difference between the tax amnesty volume I and the tax amnesty volume II (PPS), as well as predict its effectiveness if this tax amnesty will be implemented later. This study method focuses on a comparative qualitative descriptive method in which data collection is carried out by taking from the library, website, law and articles discussing this tax amnesty. The results obtained are that there are fundamental differences between tax amnesty I and tax amnesty II. The differences are found in the data, rates, and tax subjects. For taxpayers who have participated in the 2016 tax amnesty volume I, the tariff charged is cheaper than those who do not participate in the first volume I tax amnesty and there are restrictions on subjects who may participate in the second tax amnesty. The effectiveness of this second volume of tax amnesty is predicted to be successful with a record that socialization must be maximal, there is no perception that the tax amnesty endangers honest taxpayers, and the view of taxpayers that this tax amnesty is the last tax amnesty so that there is a fear of not paying taxes and being subject to fines.
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Gemala, Nila, Aries Tanno, and Rahmat Kurniawan. "Analisis Perbandingan Kinerja Keuangan Perusahaan dan Nilai Perusahaan Antara Pra Tax Amnesty dengan Pasca Tax Amnesty di Indonesia." Ekonomis: Journal of Economics and Business 6, no. 1 (March 23, 2022): 69. http://dx.doi.org/10.33087/ekonomis.v6i1.464.
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Tax amnesty has an impact on economic growth that can have an impact on financial performance and company value. This study was conducted to empirically test the differences in company financial performance and firm value between the pre-tax amnesty and post-tax amnesty periods. The companies used as samples are 178 companies that participate in the tax amnesty listed on the IDX. The period used is 2013-2015 for pre-tax amnesty and 2016-2018 for post-tax amnesty. Hypothesis testing using SPSS version 26 with ANCOVA analysis. The results of the study prove: 1) The company's financial performance does not have a significant difference between pre-tax amnesty and post-tax amnesty from the leverage ratio, liquidity ratio, and activity ratio, while the profitability ratio has a significant difference and experienced a decline in the company's financial performance in the post-tax amnesty. 2) Firm value has a significant difference between pre-tax amnesty and post-tax amnesty and has decreased firm value in post-tax amnesty 3) Firm size has a relationship with CR, DER, and Tobins-Q in seeing the effect of firm performance and firm value on tax amnesty, 4) Industry type has a relationship with CR, TATO, and Tobins-Q in seeing the effect of company performance and company value on tax amnesty.
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Kussuari, Kussuari, and Puspahadi Boenjamin. "PENGARUH KEBIJAKAN PENGAMPUNAN PAJAK DAN MODERNISASI SISTEM INFORMASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 14, no. 1 (August 14, 2019): 59. http://dx.doi.org/10.25105/jipak.v14i1.5080.
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<p><em>This research’s aims to analyze the impact of the 2016 tax amnesty policy and modernization of tax information system on individuall taxpayers compliance. Independent variabels in this research are the 2016 tax amnesty policy, modernization of tax information system e-billing system, e-filing system and e-SPT system for individual taxpayer. The dependent variabel is the compliance of individual taxpayers. </em> <em>This reseach uses primary data, by giving questionnaires to respondents by online and meet directly the individual tax payers and filled by 168 respondents. Sampling method in this research uses purposive sampling method that are individual taxpayers that have NPWP and submit the tax amnesty 2016. Analysis uses the multiple regression analysis. The results of the analysis and hypothesis shows that variable 2016 tax amnesy policy,tax modernization e-filing system and e-Spt PPh have positive impact on individual taxpayer compliance. but tax modernization e-billing system for individual taxpayer have not impact on personal taxpayer compliance.</em></p>
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Pangaribuan, David, Amor Marundha, and Mulyadi Mulyadi. "THE IMPACT OF TAX AVOIDANCE AND AUDIT QUALITY ON TAX AMNESTY PROGRAM." Journal of Management Small and Medium Enterprises (SMEs) 15, no. 3 (October 31, 2022): 445–64. http://dx.doi.org/10.35508/jom.v15i3.6595.
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Purpose this study was to examine the effect of tax avoidance and audit quality on companies participating in tax amnesty based on Law no. 11 of 2016 concerning Tax Amnesty. Data processing uses logistic regression. Results of study found that companies with high audit quality have a lower participating in tax amnesty. Regression results showed that the tax avoidance has no effect on companies participating in tax amnesty. Implication of the research is as initial information for government as a tax regulator in taking or formulating policies related to tax amnesty. One of conditions for receiving tax amnesty is companies regularly report their tax payments.
Keywords: Tax Amnesty, Tax Avoidance, Audit Quality, Big Four
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Sari, Diana, and Yati Mulyati. "The Impact of Tax Amnesty on Tax Revenue and Tax Ratio: Case in Indonesia." International Journal of Engineering & Technology 7, no. 4.34 (December 13, 2018): 245. http://dx.doi.org/10.14419/ijet.v7i4.34.23899.
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The development of tax evasion in a country, often the problem solving is done by voluntary disclosure or tax amnesty. Both voluntary disclosure or tax amnesty seem to be a dilemmatic policy between the desire to uphold the rule of law by prosecuting tax smugglers on the one hand by imposing tax amnesty on the other which is viewed from a legal point of view which negates these claims legally. Tax amnesty is a counterproductive action in the tax sanctions system that regulates the waiver of prosecution or reduces or eliminates claims against penalties or fines contained in the provisions of taxation legislation. The positive side of the tax amnesty program is an increase in state revenues from the tax sector. However, an increase in tax revenues is not always followed by an increase in tax ratio.
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Setyaningsih, Titik, and Antin Okfitasari. "MENGAPA WAJIB PAJAK MENGIKUTI TAX AMNESTY (STUDI KASUS DI SOLO)." EKUITAS (Jurnal Ekonomi dan Keuangan) 20, no. 4 (September 4, 2018): 415–33. http://dx.doi.org/10.24034/j25485024.y2016.v20.i4.2012.
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Tax amnesty program was obtain to apply Republic Indonesia government regulation number 11 year 2016. The present study aims at providing why do tax payers take tax amnesty. This study used Case Study Research approach. A single case study approach was choosen because one data was enough to achieve the research objective. Data were gathered by questionnaire and semi-structured interview with tax payers in Solo Raya. The finding shows that comprehension of tax amnesty only can be understood three of tax payers, they take tax amnesty program by working together with tax consultant, and the problems are for arranging technical and minim for socialization become obstruction of tax amnesty realization. The limitation of this research is not using comparative case study. In addition, this research timming is limited. However this research raises the higher of leader or personal commitment to do tax amnesty program with the hope by increasing regular tax amnesty socialization, simplification of procedure tax amnesty for small business tax payers, also if tax amnesty results, the tax money, actually were used for public wealthy.
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Setyaningsih, Titik, and Antin Okfitasari. "MENGAPA WAJIB PAJAK MENGIKUTI TAX AMNESTY (STUDI KASUS DI SOLO)." EKUITAS (Jurnal Ekonomi dan Keuangan) 20, no. 4 (March 9, 2017): 415. http://dx.doi.org/10.24034/j25485024.y2016.v20.i4.2080.
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Tax amnesty program was obtain to apply Republic Indonesia government regulation number 11 year 2016. The present study aims at providing why do tax payers take tax amnesty. This study used Case Study Research approach. A single case study approach was choosen because one data was enough to achieve the research objective. Data were gathered by questionnaire and semi-structured interview with tax payers in Solo Raya. The finding shows that comprehension of tax amnesty only can be understood three of tax payers, they take tax amnesty program by working together with tax consultant, and the problems are for arranging technical and minim for socialization become obstruction of tax amnesty realization. The limitation of this research is not using comparative case study. In addition, this research timming is limited. However this research raises the higher of leader or personal commitment to do tax amnesty program with the hope by increasing regular tax amnesty socialization, simplification of procedure tax amnesty for small business tax payers, also if tax amnesty results, the tax money, actually were used for public wealthy.
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Novitasari, Susan. "Menyingkap Fenomena Tax Amnesty Di Indonesia: Sebuah Analisis Dengan Pendekatan Luder’s Contingency Model." AKTSAR: Jurnal Akuntansi Syariah 1, no. 1 (November 27, 2018): 73. http://dx.doi.org/10.21043/aktsar.v1i1.3830.
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Tax amnesty is one of Indonesia’s Government policy to increase the state revenues, especially in the taxation sector. The main purpose of tax amnesty is repatriation and increase the tax database. The objectives of the research are (1) to know the stimulus of tax amnesty policy in Indonesia, the provider and user of tax amnesty policy information, and implementation barriers; (2) To know the strategy that still must be implemented by DJP after tax amnesty. This research is qualitative with critical thinking analysis using Luder's Contingency Model. In depth interviews with the officials of DJP is used as an instrument of data collection, complemented by secondary data and literature studies. The results show that there are three stimulus that led to the implementation of tax amnesty, the parties associated with tax amnesty, and implementation barriers. The study also highlighted the condition after tax amnesty, especially those applied to tax evaders who did not participate in tax amnesty. From the barriers that have been analyzed, the Government can provide stimulus by innovating the improvements or making policy on the strategy after the tax amnesty, so that it can provide benefits to improve and continue the struggle of tax amnesty which actually has not ended.
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Sayogaditya W. P. P., Tjokorda Gde Agung, and I. Made Sukartha. "Pengaruh Sanksi, Sosialisasi Tax Amnesty Dan Pemeriksaan Pajak Pada Keikutsertaan Tax Amnesty KPP Pratama Gianyar." E-Jurnal Akuntansi 28, no. 2 (August 10, 2019): 1036. http://dx.doi.org/10.24843/eja.2019.v28.i02.p10.
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The purpose of this study was to examine the effect of tax sanctions, socialization of tax amnesty and tax audit on the participation of tax amnesty held by the Indonesian government in 2016 at KPP Pratama Gianyar. Samples obtained using Nonprobability Sampling, using the Slovin formula, obtained the number of 100 samples. The analytical tool used is quantitative data analysis which includes multiple linear regression analysis which is then processed with the help of SPSS. Based on the results, it is known that all dependent variables have a positive effect on the participation of Tax Amnesty. Strict and fair tax sanctions to taxpayers who violate will make taxpayers who are aware of participating in tax amnesty to avoid penalties. Tax Amnesty socialization can increase public knowledge about tax amnesty. With tax audits, taxpayers will take the initiative to take part in tax amnesty,Keyword: Tax amnesty, sanctions, socialization.
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Wang, Yu-Kun, Li Zhang, and We-Me Ho. "Tax amnesty and secondary tax evasion." Acta Oeconomica 70, no. 1 (March 2020): 123–39. http://dx.doi.org/10.1556/032.2020.00007.
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AbstractThough tax amnesties (TAs) are considered as a policy tool to increase revenue for governments, they have generated some puzzles. To solve the puzzles of TA we should not ignore the behavioural aspects of delinquent taxpayers. In this paper, we focus on a relatively neglected but important area of the TA literature. Considering that people who participate in tax amnesty policy (TAP) may not honestly report the whole amounts of evaded tax, thus they commit a secondary tax evasion. We indicate that even considering the risk of abstaining from TA and incurring possible uncertainty of tax evasion penalties, participating in a TA provides a higher level of utility for the delinquent taxpayers. Also, due to a secondary tax evasion usually accompanying with TA, we show that during the initial assessment period of a TAP the tax revenue drastically increases and when the assessment period is approaching the tax revenue stably declines and ultimately converges to a fixed value. Furthermore, we show that if delinquent taxpayers participate in the TAP and the penalties are larger than the expected tax revenue of the government, it increases the tax revenue without reducing the welfare of other taxpayers, so as to achieving Pareto improvement.
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Cikhita, Nabilla Chintia Agni. "“Analisis pengaruh tax amnesty bagi bei kantor perwakilan yogyakarta” ( STUDI pada BURSA EFEK INDONESIA) di Yogyakarta." Jurnal Riset Akuntansi Mercu Buana 3, no. 2 (November 12, 2017): 91. http://dx.doi.org/10.26486/jramb.v3i2.411.
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Skripsi ini membahas tentang “Analisis Pengaruh Tax amnesty Bagi BEI Kantor Perwakilan Yogyakarta (Studi Bursa Efek Indonesia) di Yogyakarta”. Tujuan penulisan skripsi ini adalah Untuk mengetahui seberapa besar pengaruh dari program Tax amnesty dan untuk mengetahui penerapan Tax amnesty dalam meningkatkan saham pasar modal pada Bursa Efek Indonesia Kantor Perwakilan Yogyakarta. Penulisan skripsi ini membahas pada adanya pengaruh, manfaat, kelebihan dan kekurangan Tax amnesty, serta tata cara penyampaian tax amnesty, fasilitas dan juga periode pelaksaan tax amnesty. Data yang digunakan adalah data sekunder berupa laporan perputaran harga saham tiap-tiap industri dan diambil pada saat berlangsungnya tax amnesty.
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Pratama, Arie. "Analysis of Tax Amnesty Disclosures, Tax Avoidance, and Firm Value." Indonesian Journal of Contemporary Accounting Research 1, no. 1 (January 14, 2019): 21. http://dx.doi.org/10.33455/ijcar.v1i1.80.
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This research tried to investigate the relationship between tax amnesty disclosures, as mandated by Indonesia’s Statement of Financial Accounting Standards (SFAS) No. 70, the level of tax avoidance, and the firm value. This research used 34 samples of public listed companies that participate in 2016 tax amnesty program. Researcher used spearman-rho correlation coefficient and multiple linear regression to analyze the data. This research showed two results. First, there is a moderate negative relationship between tax amnesty disclosure level and tax avoidance level, indicate that necessity for tax amnesty disclosure will be reduced if the company had the lower level of tax avoidance. Second, this research also showed that tax avoidance level and tax amnesty disclosure level had the negative significant effect toward firm value. It is implied that tax amnesty and tax avoidance were two negative actions that reduce the investor trust’s in the company.
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Pratama, Arie. "Analysis of Tax Amnesty Disclosures, Tax Avoidance, and Firm Value." Indonesian Journal of Contemporary Accounting Research 1, no. 1 (January 1, 2019): 21. http://dx.doi.org/10.33455/ijcar.v1i1.89.
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This research tried to investigate the relationship between tax amnesty disclosures, as mandated by Indonesia’s Statement of Financial Accounting Standards (SFAS) No. 70, the level of tax avoidance, and the firm value. This research used 34 samples of public listed companies that participate in 2016 tax amnesty program. Researcher used spearman-rho correlation coefficient and multiple linear regression to analyze the data. This research showed two results. First, there is a moderate negative relationship between tax amnesty disclosure level and tax avoidance level, indicate that necessity for tax amnesty disclosure will be reduced if the company had the lower level of tax avoidance. Second, this research also showed that tax avoidance level and tax amnesty disclosure level had the negative significant effect toward firm value. It is implied that tax amnesty and tax avoidance were two negative actions that reduce the investor trust’s in the company.
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Seputro, Hanif Yusuf, Yuyung Rizka Aneswari, and I. Nyoman Darmayasa. "DISKURSUS TAX AMNESTY MELALUI RUU PENGAMPUNAN NASIONAL (Potencial Fraud and Money Laundering Perspective)." Journal of Auditing, Finance, and Forensic Accounting 4, no. 2 (April 10, 2017): 111. http://dx.doi.org/10.21107/jaffa.v4i2.2784.
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Objective of this study is to explore discourse and issues on tax amnesty, and give several feedbacks for improvement of implementation of tax amnesty. This study employs descriptive method. First finding of this study signify that the tax amnesty becomes one of options of the central government to achieve target of tax sector. Second, Indonesia should learn from failure and success on implementation of tax amnesty in the prior period. Third, RUU (draft of law) of national amnesty must be clear. The amnesty is specific for tax. Hence, there will be no possibility to do corruption (TIPIKOR), or even money laundry that use to be done after the corruption (TIPIKOR) is occurred. Fourth, implementation of the tax amnesty programme should be followed by supporting policies, such as law of (UU) banking confidentiality and so on. Fifth, tax amnesty is a policy that is expected by many parties to fix their SPT and make confession about their real tax; henceforth they will be more compliant on tax in the future. Contribution of this study is to give positive discourse that can be used by the central government as feedback on tax amnesty policy as embodied in RUU national amnesty.
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Juanda, Bambang, Lukytawati Anggraeni, Putri Mahestyanti, and Benny Robby Kurniawan. "A study on tax compliance in tax amnesty policy." Jurnal Perspektif Pembiayaan dan Pembangunan Daerah 10, no. 3 (August 31, 2022): 131–46. http://dx.doi.org/10.22437/ppd.v10i3.19572.
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The Indonesian Government implemented the tax amnesty policy in 2016 with several objectives, among others, to achieve tax revenue targets in the short-term, while in the long term it is to improve tax compliance, especially for the wealthier Indonesian citizens, while also accelerating tax reforms to increase tax participation’s rate. This paper examines the effects of factors (wealth, tariff period system, tax fines, audit probability, and taxpayers’ expectation of future tax amnesty) on tax compliance. Tax compliance is measured by the percentage of assets unit, the percentage of assets value reported by taxpayers, and the taxpayer participation rate in tax amnesty policy. This behavioral economics study uses an experimental approach because it is impossible to use conventional methods. The result showed that the taxpayers with higher wealth have lower compliance and prefer to participate in tax amnesty programs at the lowest tariff rate. The government's effort to impose fines and audits shows a greater effect on tax compliance. The tax amnesty policy should only be implemented once because if people expect a similar policy to be applied in the future, they will wait for the policy so that tax compliance is low. A tax amnesty policy—while it can increase tax revenues in the short term—could reduce tax compliance, especially if the government imposes a second tax amnesty in the future.
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Wulaningrum, Puspita Dewi. "Analisis Pengawasan Pada Wajib Pajak Pasca Tax Amnesty Dalam Meningkatkan Penerimaan Pajak (Studi Kasus KPP Pratama Pekalongan)." Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital 2, no. 1 (June 30, 2023): 63–72. http://dx.doi.org/10.58222/jemakbd.v2i1.208.
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Penelitian ini bertujuan untuk mengetahui bagaimana upaya pengawasan setelah Tax Amnesty yang dilakukan oleh KPP Pratama Pekalongan dan apakah pengawasan setelah Tax Amnesty yang telah dilakukan oleh KPP Pratama Pekalongan berjalan dengan optimal. Data yang digunakan untuk penelitian ini yaitu hasil wawancara dengan Account Representative (AR) terkait pengawasan kepada Wajib Pajak setelah Tax Amnesty dan laporan data terkait kepatuhan wajib pajak setelah Tax Amnesty. Teknik analisis data menggunakan analisis data kualitatif dan analisis tingkat kepatuhan wajib pajak. Hasil penelitian menunjukkan bahwa upaya pengawasan terhadap wajib pajak setelah Tax Amnesty dilakukan dengan lebih fokus mengawasi wajib pajak yang memiliki potensi besar, kemudian bagi wajib pajak yang mengikuti Tax Amnesty namun ditemukan data yang belum dilaporkan dalam Tax Amnesty maka diberi sanksi sesuai aturan PAS Final, dan bagi wajib pajak yang tidak mengikuti Tax Amnesty namun belum melaporkan seluruh hartanya maka diarahkan untuk mengikuti PAS Final. Pengawasan wajib pajak setelah Tax Amnesty yang dilakukan oleh KPP Pratama Pekalongan berjalan kurang optimal.
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Suratno, Suratno, Nurmala Ahmar, Monang Nixon Haposan Tampubolon, and Riki Sumarsyah. "Pengembangan Model Efektifitas Kebijakan Ekonomi Berbasis Tax Amnesty untuk Meningkatkan Kepatuhan Wajib Pajak di Indonesia." Jurnal Riset Akuntansi & Perpajakan (JRAP) 7, no. 02 (December 29, 2020): 247–54. http://dx.doi.org/10.35838/jrap.v7i02.1836.
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ABSTRACT
The purpose of this study is to analyze and investigate the implementation of tax amnesty, and to develop a tax amnesty effectiveness model to improve corporate taxpayer compliance. The sample is 639 companies listed on the Indonesia Stock Exchange and divided into 9 industrial groups. The type of data used is secondary data. Tax amnesty data is obtained from information on the implementation of PSAK 70 in the notes to the financial statements and the presentation of tax payable due to tax amnesty in the statement of financial position. This shows that there is still a gap in the participation status of the tax amnesty program based on the industrial sector and sub-sector. This is supported by the observation of participation status, where the overall level of participation in the tax amnesty program only shows 35.1% and those who have not participated are 64.9%. These findings indicate that there is a potential tax revenue of 64.9% from the tax amnesty policy. Based on the research results, the tax amnesty policy is still needed based on the research results that the tax potential for the policy is more than 50%.
ABSTRAK
Tujuan penelitian ini adalah melakukan analisis dan menginvestigasi implementasi tax amnesty, dan mengembangkan model efektifitas tax amnesty untuk meningkatkan kepatuhan wajib pajak badan. Sampel adalah 639 perusahaan yang terdaftar di Bursa Efek Indonesia dan terbagi dalam 9 kelompok industri Jenis data yang digunakan adalah data sekunder. Data tax amnesty diperoleh dari informasi implementasi PSAK 70 pada catatan atas laporan keuangan dan penyajian utang pajak akibat tax amnesty di laporan posisi keuangan. Hal ini menunjukkan bahwa masih ada kesenjangan/perbedaan status partisipasi program tax amnesty berdasarkan sektor maupun subsektor industri. Hal ini terdukung observasi status partisipasi dimana secara keseluruhan tingkat partisipasi pprogram tax amnesty baru menunjukkan 35,1% dan yang belum berpartisipasi sebanyak 64,9%. Temuan ini menunjukkan bahwa terdapat potensi penerimaan pajak sebesar 64,9% dari kebijakan tax amnesty. Berdasarkan hasil penelitian, kebijakan tax amnesty masih diperlukan didasarkan pada hasil penelitian bahwa potensi pajak untuk kebijkan tersebut lebih dari 50%.
JEL Classification : H26, H32
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Suratno, Suratno, Nurmala Ahmar, Monang Nixon Haposan Tampubolon, and Riki Sumarsyah. "Pengembangan Model Efektifitas Kebijakan Ekonomi Berbasis Tax Amnesty untuk Meningkatkan Kepatuhan Wajib Pajak di Indonesia." Jurnal Riset Akuntansi & Perpajakan (JRAP) 7, no. 02 (December 29, 2020): 247–54. http://dx.doi.org/10.35838/jrap.2020.007.02.21.
Full textAbstract:
ABSTRACT
The purpose of this study is to analyze and investigate the implementation of tax amnesty, and to develop a tax amnesty effectiveness model to improve corporate taxpayer compliance. The sample is 639 companies listed on the Indonesia Stock Exchange and divided into 9 industrial groups. The type of data used is secondary data. Tax amnesty data is obtained from information on the implementation of PSAK 70 in the notes to the financial statements and the presentation of tax payable due to tax amnesty in the statement of financial position. This shows that there is still a gap in the participation status of the tax amnesty program based on the industrial sector and sub-sector. This is supported by the observation of participation status, where the overall level of participation in the tax amnesty program only shows 35.1% and those who have not participated are 64.9%. These findings indicate that there is a potential tax revenue of 64.9% from the tax amnesty policy. Based on the research results, the tax amnesty policy is still needed based on the research results that the tax potential for the policy is more than 50%.
ABSTRAK
Tujuan penelitian ini adalah melakukan analisis dan menginvestigasi implementasi tax amnesty, dan mengembangkan model efektifitas tax amnesty untuk meningkatkan kepatuhan wajib pajak badan. Sampel adalah 639 perusahaan yang terdaftar di Bursa Efek Indonesia dan terbagi dalam 9 kelompok industri Jenis data yang digunakan adalah data sekunder. Data tax amnesty diperoleh dari informasi implementasi PSAK 70 pada catatan atas laporan keuangan dan penyajian utang pajak akibat tax amnesty di laporan posisi keuangan. Hal ini menunjukkan bahwa masih ada kesenjangan/perbedaan status partisipasi program tax amnesty berdasarkan sektor maupun subsektor industri. Hal ini terdukung observasi status partisipasi dimana secara keseluruhan tingkat partisipasi pprogram tax amnesty baru menunjukkan 35,1% dan yang belum berpartisipasi sebanyak 64,9%. Temuan ini menunjukkan bahwa terdapat potensi penerimaan pajak sebesar 64,9% dari kebijakan tax amnesty. Berdasarkan hasil penelitian, kebijakan tax amnesty masih diperlukan didasarkan pada hasil penelitian bahwa potensi pajak untuk kebijkan tersebut lebih dari 50%.
JEL Classification : H26, H32
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Lim, Setiadi Alim, and Lilik Indrawati. "Program Pengampunan Pajak Di Indonesia: Peluang Dan Harapan Keberhasilannya." BIP's JURNAL BISNIS PERSPEKTIF 8, no. 2 (July 31, 2016): 101–22. http://dx.doi.org/10.37477/bip.v8i2.4.
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Tax amnesty program is one instrument that is used widely by the tax authorities in many countries in order to increase tax revenue, broaden the tax base, improve tax compliance and other purposes. In addition to having a large role in increasing tax revenue, tax amnesty program also may be adversely affected as opposed to the benefits generated. Not all countries implement tax amnesty program success in implementing it. Experiences in the tax amnesty implementation in several countries showed that the program of tax amnesty are carried out several times and the implementation time was easily anticipated by the taxpayer generally not as successful if the program of tax amnesty is only a one-time, non-recurring and can not be anticipated time of its implementation by the taxpayer. In 2016 the Government of Indonesia to implement tax amnesty program that will be implemented starting on July 1, 2016 to March 31, 2017. After going through the analysis based on the experience of implementation of tax amnesty program conducted by several other countries can be predicted that the tax amnesty program implemented by the Government of Indonesia will be a success. Tax amnesty program implemented is estimated to have a great opportunity to meet the expectations of increasing tax revenue, broaden the tax base, improve tax compliance significantly. However, for the hope of repatriation of assets of the taxpayer from abroad into the country seems not to be able to meet expectations.
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Abdurrahmani, Enis, and Zeki Doğan. "Required Practices for Successful Tax Amnesty." Journal of Economics and Management Sciences 2, no. 3 (July 19, 2019): p1. http://dx.doi.org/10.30560/jems.v2n3p1.
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The tax amnesties have been used as economic performance tool to promote economic development, collection of public revenues in the short run and improvement of tax compliance in the country. The Republic of Kosovo has practiced their application twice during the past 10 years. The main purpose of this study is to provide practical guidance on the required actions for a successful tax amnesty. The survey method is used for data collection. Data processing is done through SPSS and statistical techniques. The major findings revealed key practices for a successful tax amnesty. Evidence has shown that most businesses which had previously evaded taxes are now regular taxpayers after the tax amnesty. Therefore, according to the results it is concluded that the success of tax amnesty depends on the fulfillment of certain conditions such as; the confidentiality of the tax amnesty beneficiaries, the time to take advantage from tax amnesty should be sufficient, facilitating tax amnesty procedures should encourage participation in the amnesty, it should be clear that no other tax amnesties will be repeated in the future, tax offices must be equipped with advanced technology and serious and strict sanctions must be applied after the tax amnesty.
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Nurmala, Leny Dwi, Ramdhan Kasim, and Nurmin K. Martam. "THE INFLUENCE OF TAX AMNESTY ON NON EMPLOYEES PERSONAL TAX COMPLIANCE COMPLIANCE." Jurnal Hukum Bisnis Bonum Commune 3, no. 2 (July 22, 2020): 153–62. http://dx.doi.org/10.30996/jhbbc.v3i2.3297.
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AbstractThe influence of tax amnesty to compliance taxpayers individual non employees in KPP Pratama Gorontalo “ The purpose of this study is to knowthe influence of tax amnesty to compliance taxpayers individual non employees in KPP Pratama Gorontalo. The methodology applied research methodology descriptive quantitative. In this study the authors concluded that there was a policy tax amnesty issued by directorate general of taxation impact positive and significant impact on compliance taxpayers individual non employees in KPP Pratama Gorontalo.Keywords: tax amnesty; taxpayer complianceAbstrakPengaruh tax amnesty terhadap kepatuhan wajib pajak orang pribadi non karyawan di KPP Pratama Gorontalo “Tujuan dari penelitian ini adalah untuk mengetahui pengaruh tax amnesty terhadap kepatuhan wajib pajak orang pribadi karyawan di KPP Pratama Gorontalo. Metodologi yang digunakan adalah metodologi penelitian deskriptif kuantitatif. Dalam penelitian ini penulis menyimpulkan bahwa terdapat kebijakan tax amnesty yang dikeluarkan oleh direktorat jenderal dampak perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi non karyawan di KPP Pratama Gorontalo.Kata kunci: kepatuhan wajib pajak; pengampunan pajak
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Nanda, A. A. Istri Syania Vihira, and Naniek Noviari. "Pengaruh Sosialisasi Terhadap Tax Amnesty Dengan Risiko Offshore Investment dan Kemudahan Prosedur Sebagai Pemoderasi." E-Jurnal Akuntansi 30, no. 2 (February 17, 2020): 277. http://dx.doi.org/10.24843/eja.2020.v30.i02.p01.
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This reaserch aims to obtain empirical evidence of the effect of taxation socialization on tax amnesty as well as moderation of ease of procedures and the risk of offshore investment on the effect of tax socialization on tax amnesty. This research was conducted on taxpayers registered at the North Badung Primary Tax Service Office with a convenience sampling method. The analysis technique used is binary logistic regression with moderating regression analysis (MRA). Based on the results of this study indicate that taxation socialization has a significant positive effect on tax amnesty which means the higher the taxation socialization, the higher the tax amnesty participation. The interaction between ease of procedure and taxation socialization has a significant positive effect, which means that ease of procedure is able to strengthen the relationship between taxation socialization and tax amnesty. The interaction of offshore investment risks has a positive but not significant effect on tax amnesty which means that offshore investment risks are not able to strengthen the relationship of tax socialization to tax amnesty.
Keywords: Tax Amnesty; Ease of Procedure; Offshore Investment Risk.
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Wayan, Hesadijaya Utthavi, and Ni Wayan Dewinta Ayuni. "Pengaruh Tax Amnesty pada Kepatuhan Wajib Pajak Sektor Industri Pariwisata di Bali." Jurnal Bisnis dan Kewirausahaan 15, no. 1 (March 31, 2019): 22. http://dx.doi.org/10.31940/jbk.v15i1.1109.
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Bali's economic growth should be in line with the increase in state revenues from the tax sector, but the tax sector revenue does not reach the target. The Tax Amnesty policy is one of the real efforts carried out with the hope that to improve taxpayer compliance increase tax revenue. This study examined the success of the tax amnesty in terms of the understanding of taxpayers on Tax Amnesty. South Badung region was the location of this study and the sample of this study was taxpayer of a business entity engaged in the tourism sector. The analysis technique used was statistical analysis with a simple linear regression test. The result revealed that Tax Amnesty had a significant impact on taxpayer compliance in the tourism industry sector in Bali in terms of the taxpayer's understanding of Tax Amnesty which means that the more taxpayers understand about Tax Amnesty it will increase taxpayer compliance in the tourism industry sector in carrying out obligations taxation.
Pertumbuhan ekonomi Bali seharusnya selaras dengan peningkatan penerimaan negara dari sektor pajak namun penerimaan sektor pajak tidak mencapai target yang telah ditetapkan. Kebijakan Tax Amnesty merupakan salah satu usaha nyata dilakukan dengan harapan bahwa untuk meningkatkan kepatuhan wajib pajak meningkatkan penerimaan pajak. Penelitian ini menguji keberhasilan tax amnesty ditinjau dari permahaman wajib pajak atas Tax Amnesty. Lokasi Penelitian dilakukan pada kawasan Badung Selatan dan merupakan wajib pajak Badan Usaha yang bergerak di sektor pariwisata. Teknik analisis yang digunakan yaitu analisis statistik dengan uji regresi linear sederhana. Hasil penelitian membuktikan Tax Amnesty memberikan dampak signifikan terhadap kepatuhan wajib pajak yang bergerak di sektor industri pariwisata di Bali ditinjau pemahaman wajib pajak atas Tax Amnesty yang berarti bahwa semakin paham wajib pajak tentang Tax Amnesty maka akan meningkatkan kepatuhan wajib pajak yang begerak disektor industri pariwisata di Bali dalam melaksanakan kewajiban perpajakan.
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Ramadan, Greska Redielano, and Nyimas Wardatul Afiqoh. "Menyingkap Tabir Realitas Tax Amnesty." InFestasi 14, no. 1 (August 9, 2018): 11. http://dx.doi.org/10.21107/infestasi.v14i1.4247.
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<p>Tax amnesty is a shape of government’s programme to increase receiptents from tax<br />sector. Whilst, the effectiveness of these programme need to be evaluated. Data<br />showed that from taxpayer participation and the target of tax amnesty sides, it<br />doesn’t in line with what expected. This paper addr essed to reveal the reality of tax<br />amnesty. The meaning realities of tax amnesty would parsed with peeling subject<br />consciousness. This research would implicate to figure the meaning of tax amnesty<br />in term to reflect taxpayer compliance phenomenon from the taxpayer and tax<br />consultant perspectives. This study classified as qualitative research with<br />interpretive paradigm, whilst, the research methodology used trancendental<br />phenomenology. This research could discover a few meaning of tax amnesty. From<br />the taxpayer and tax consultant, a few point discovered are tax amnesty is about<br />calculating profit and loss, the existing rules ass if violated, tax amnesty is effective<br />but there is the failed side exist, and there is unfair existing within tax amnesty.</p>
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Rohartati, Sri. "Penerapan Amnesti Pajak (Tax Amnesty) sebagai Alternatif Pemerintah dalam Meningkatkan Pembayaran Pajak di Indonesia." JUSIE (Jurnal Sosial dan Ilmu Ekonomi) 1, no. 02 (April 15, 2017): 184–91. http://dx.doi.org/10.36665/jusie.v1i02.148.
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National economic growth in the last few years has experienced a slowdown which led to the decline of tax revenues and reduces the availability of domestic liquidity that is needed to boost economic growth in Indonesia. While many treasures Indonesian citizens who were stationed outside the territory of Indonesia, which should be used to increase liquidity in the country and promote national economic growth. The government plans to give Tax Amnesty to Indonesian citizens (citizen) who are suspected of tax evasion abroad. Granting Tax Amnesty as the government seeks attract public funds that had been parked on the banks of other countries. Tax Amnesty Tax Amnesty program is one of the programs implemented by the government to grant amnesty to taxpayers who commit violations of tax payments in the past. The purpose of the implementation of their future taxpayers to pay taxes according to tax which is owned not manipulate taxes are delinquent and have good intentions to pay taxes.
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Richards, Newman. "Comparative Overview of Tax Amnesty Policy Implementation in Nigeria." Nigerian Juridical Review 16 (June 28, 2022): 103–23. http://dx.doi.org/10.56284/tnjr.v16i1.15.
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Nigeria between 2016 and 2019 implemented several tax amnesty programmes successively. Tax amnesty is the release from the consequence of non-compliance with a tax obligation. The repetition of tax amnesty schemes within a short period indicates that there are lapses in tax administration in Nigeria. This paper examines the role of Tax amnesty in catalysing domestic resource mobilisation and voluntary compliance to tax obligations in Nigeria; drawing from the lessons presented by the experiences of Ghana, South Africa, Mauritius, Kenya, Ireland, Indonesia and the United Kingdom. The doctrinal research methodology is adopted in this research. The paper will contend that for a tax amnesty to succeed there is need for an effective tax administrative system that has the capacity to enforce tax laws and sanctions. It recommends that a sectorial tax amnesty is preferable for Nigeria.
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Sayidah, Nur, Sri Suryaningsum, Sri Luna Murdianingrum, Aminullah Assagaf, and Hadi Sugiyanto. "The Justice of Tax Amnesty and Tax Compliance: Empirical Study in Indonesia." International Journal of Financial Research 11, no. 6 (December 1, 2020): 116. http://dx.doi.org/10.5430/ijfr.v11n6p116.
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The purpose of this article is to examine the effect of perceptions of justice in tax amnesties on post-amnesty tax compliance. The independent variables employed were distributive justice, procedural justice, and retributive justice, and the dependent variable is tax compliance. Measurement of the variables was based on five Likert scales, from (1) Strongly Disagree to (5) Strongly Agree. The results of the multiple regression analysis of 133 questionnaire answers indicate that tax amnesty justice has a significant positive effect on post-amnesty tax compliance. The variables of tax justice that have a positive effect on tax compliance are procedural and retributive justice, with regression coefficients of 0.248 and 0.237 respectively, at a significance level of 0.00. A fairer tax amnesty policy will improve tax compliance after the amnesty period. The tax authorities need to make improvements to create a more equitable tax amnesty policy in the future.
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Rustam, Andi, Andi Arifwangsa Adiningrat, Saida Said, Muhammad Nur, and Nur Afni. "Tax Amnesty Pemberian Keringanan Dan Pembebasan Sanksi Administrasi Pajak Kendaraan Bermotor." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 1 (August 4, 2023): 700–707. http://dx.doi.org/10.31539/costing.v7i1.6405.
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This study aims to determine the tax amnesty granting relief and exemption from motor vehicle tax administration sanctions. The research method used is descriptive and tends to use analysis with a qualitative approach to describe the realization of motor vehicle tax receipts using tables and diagrams before and after tax amnesty which is then drawn conclusions. The results of this study indicate that the tax amnesty program also increases public awareness in paying motor vehicle taxes in Manggarai Regency. This Tax Amnesty program also increases Regional Original Income in the motor vehicle tax sector until the set target is achieved.
Keywords: Motor Vehicle Tax, Tax Amnesty, and Administrative Sanctions
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Remitasari, Adhitya, and Adam James Fenton. "Public Perception on The Implementation of Tax Amnesty Program." Journal of Communication & Public Relations 1, no. 1 (December 21, 2021): 16. http://dx.doi.org/10.37535/105001120213.
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Expecting fairness living, prosperous and welfare life are some expectations of the citizen. Tax revenue becomes the national backbone of the state budget to finance the state expenditures. Many obstacles can challenge the target of tax revenue collection. This critical point needs an awareness collectively from all elements of the nation to get survive with a shortfall nation budget. One of the tax solutions is tax amnesty program becomes a national agenda. Tax amnesty program is expected could reach the huge tax target in 2016. Therefore, tax amnesty will greatly assist the government efforts to improve economic conditions, develop massive infrastructures, enhance the health quality, reduce unemployment, reduce poverty, and improve inequality. Those objectives should be conducted by the well-managed communication plan to socialize the tax amnesty program. The socialization can be delivered by seminar, forum group discussion, online newspapers, social media, personal email, website, etc. The various communication channels have been implemented to deliver the message to the public effectively. Accordingly, the aim of the study is to explore the public perception of tax amnesty, to figure out the effectivity of tax amnesty implementation. Tax amnesty would be more effective to embrace the taxpayers through persuasive approaches. This approach is more desirable. Taxpayers are accompanied as partners to cultivate their tax awareness. This research assessed that many taxpayers have less known regarding the tax amnesty. Indeed, taxpayers need to understand more deeply to the Tax Amnesty Program. Thus, it would conduct tax compliance manner eventually.
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Permatasari, Yani, Agnes Aurora Ngelo, Iman Harymawan, and Suham Cahyono. "The Prime Enforcement of Tax Amnesty Regulation in Indonesia: Evidence from Tax Aggressive Firms." Jurnal Reviu Akuntansi dan Keuangan 13, no. 2 (August 30, 2023): 441–62. http://dx.doi.org/10.22219/jrak.v13i2.26944.
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Purpose: This study examines the response of tax aggressive companies to the prime enforcement of the tax amnesty in Indonesia. Specifically, this study examines their tax aggressive behavior in the period and post-period of tax amnesty. Methodology/approach: The author(s) use all Indonesian companies in 2010-2018 listed in the IDX and analyze using logit and OLS regression analysis techniques. Findings: The results suggest that companies that had been tax aggressive in the pre-period of a tax amnesty program are more likely to participate in Indonesia's prime tax amnesty program. Furthermore, we discover that those tax aggressive companies had become less aggressive in the period and post-period of tax amnesty. These findings are robust to several proxies of tax aggressiveness and Coarsened Exact Matching (CEM) method to handle potential endogeneity problems. We employ Indonesia's unique setting, one of a few developing countries that implement the tax amnesty successfully for the first time. Practical implications: These findings are expected to provide evidence of the effectiveness of the tax amnesty implementation in Indonesia. The results could give insight for policymakers to thoroughly consider the costs and benefits of tax amnesty, and if there is a repeated implementation. Originality/value: This study did not include any further test of the corporate governance mechanism involved in the relationship between tax aggressive companies and tax amnesty participation. Therefore, future studies could consider the limitations and address the issue.
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Hadipryanto, Jati, Siti Sarah, Tutty Nuryanti, Yeni Yeni, Rizqi Ramadhony, and Armansyah Adhikara. "ANALYSIS OF TAX AMNESTY IMPLEMENTATION IN TAX REVENUE IN ASIAN REGION COUNTRIES." Riset 5, no. 1 (March 28, 2023): 014–28. http://dx.doi.org/10.37641/riset.v5i1.214.
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Tax revenue has an unlimited useful life because taxes are collected from citizens as obligatory, and they can be forced to collect them. Taxes can support the development of a country. Tax amnesty is one of the fiscal policies to get tax revenue quickly. Several countries have implemented tax amnesty policies, but there have been successes and failures in their implementation. Information technology factors, as well as easy access to information and confidentiality guarantees, support the success of a tax amnesty. After implementing the (long-term) tax amnesty, tax revenues sometimes increase. It reflects that taxpayer compliance in reporting assets and depositing tax obligations is only sometimes obedient after implementing the tax amnesty program.
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Sudarma, I. Made, and I. Nyoman Darmayasa. "Does Voluntary Tax Compliance Increase After Granting Tax Amnesty?" GATR Accounting and Finance Review 2, no. 3 (July 7, 2017): 11–17. http://dx.doi.org/10.35609//afr.2017.2.3(2).
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Objective - The main objective of this study is to explore the meaning of voluntary tax compliance by a person after they are granted tax amnesty. Methodology/Technique - This research is qualitative research and uses a transcendental phenomenology method. Findings - The results show that tax compliance does not automatically increase after a grant of tax amnesty. The reason for this is the fact that taxpayers wish to avoid being tax audited. Tax amnesty is therefore not yet useful in build trust in the tax authority. Tax authorities need to convince the public that tax amnesty creates justice for all taxpayers. The power of the tax authority is useful to strengthen law enforcement measures. Furthermore, fundamental moral and ethical considerations based on internalization, spirituality and religion tend to improve taxpayers' honesty. Novelty - The trust and power of a tax authority that is in line with taxpayers' honesty is fundamental voluntary to tax compliance. The results of this research demonstrate the need for new tax policies to increase voluntary tax compliance Type of Paper: Empirical Keywords: Moral Ethics; Tax Amnesty; Transcendental Phenomenology; Trust; Voluntary Tax Compliance. JEL Classification: H20, H21, M41.
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Zaenal Afifi, Nanik Ermawati,. "Factors That Affect Taxpayer's Will To Follow Tax Amnesty Program." Jurnal Akuntansi 22, no. 3 (November 7, 2018): 454. http://dx.doi.org/10.24912/ja.v22i3.399.
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The purpose of this study is to analyze the factors that influence the willingness of taxpayers to take part in tax amnesty. The type of research used in this research is explanatory research which is testing hypotheses. The population used is an individual taxpayer at KPP Pratama Pati. The sampling technique used was convenience sampling method. The test equipment used is the Structural Equation Model (SEM) approach using an alternative method of Partial Least Square (PLS). The results showed that 1). the perception of taxpayers regarding tax amnesty does not affect the willingness of taxpayers to follow tax amnesty, 2). Taxpayer perception regarding tax amnesty does not affect the awareness of taxpayers, 3). The perception of taxpayers regarding tax amnesty does not affect tax knowledge, 4). The awareness of taxpayers influences the willingness of taxpayers, following tax amnesty, 5). Knowledge of taxation does not affect the willingness of taxpayers to take tax amnesty.
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Ayu Mega Sri Deviani Putri, Ni Kadek, and Kyara Dewanti Maheswari. "Analisa Pelaksanaan Tax Amnesty Di Indonesia." Jurnal Locus Delicti 2, no. 2 (July 1, 2021): 92–101. http://dx.doi.org/10.23887/jld.v2i2.465.
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The most inland revenue financed by taxes, especially the state of Indonesia. In increasing state revenue, it can be done by implementing tax amnesty or it’s called tax amnesty.the purpose of this study is to see the influence of knowledge and understanding of the tax amnesty, and to see analysis of the implementation of tax amnesty for three periods. Data analysis technique used is descriptive technique. The results of this study shows that the knowledge and understanding of tax amnesty, and to see analysis of the implementation of tax amnesty for three periods.
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Manubulu, Herry Aprilia, and Isabel Cardoso. "FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK ORANG PRIBADI DALAM MENGIKUTI TAX AMNESTY PADA KANTOR PELAYANAN PAJAK PRATAMA KUPANG." Jurnal Maneksi 12, no. 3 (September 25, 2023): 635–41. http://dx.doi.org/10.31959/jm.v12i3.1687.
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This study aims to determine the effect of socialization of taxation, tax rates, tax sanctions, and ease of application on the wishes of individual taxpayers to participate in tax amnesty at KPP Pratama Kupang. The type of research used was a survey. The population for this study was WPOP who had participated in tax amnesty volumes I and II at KPP Pratama Kupang, and sampling used an incidental/accidental sampling technique to obtain 50 WPOP used as research samples. The data collection technique used a questionnaire which was then analyzed using multiple linear regression analysis to analyze the influence of tax socialization variables, tax rates, tax sanctions, and ease of application. The results of the study show that tax socialization hurts the desire of taxpayers to participate in tax amnesty, tax rates have a positive influence on the desire of taxpayers to participate in tax amnesty, tax sanctions have a positive effect on the desire of taxpayers to participate in tax amnesty and the ease of application has a positive effect on the willingness of taxpayers to participate in tax amnesty
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Istighfarin, Nabila, and Fidiana Fidiana. "Tax Amnesty dari Perspektif Masyarakat Pajak." AKRUAL: Jurnal Akuntansi 9, no. 2 (April 28, 2018): 142. http://dx.doi.org/10.26740/jaj.v9n2.p142-156.
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Otoritas pajak melakukan reformasi di bidang perpajakan, salah satunya melaui tax amnesty untuk meningkatkan kepatuhan pajak. Penulisan ini bertujuan untuk mengetahui implementasi tax amnesty dari perspektif masyarakat pajak. Jenis penulisan yang digunakan adalah kualitatif dengan 11 orang informan dalam perspektif masyarakat pajak. Teknik pengumpulan data menggunakan teknik wawancara yang mendalam kepada pihak terkait. Analisis data yang digunakan adalah pengumpulan data, verifikasi, reduksi data, dan penyajian data. Hasil penulisan ini menunjukkan bahwa implementasi tax amnesty belum berjalan dengan baik dan optimal karena masih terkendala masalah kurangnya standarisasi informasi yang sama antar otoritas pajak yang satu dengan yang lainnya, dan KPP satu dengan yang lainnya dalam implementasi tax amnesty, masih belum memadainya jumlah pegawai yang melayani tax amensty, kurangnya kualitas sistem antrian pelayanan tax amnesty, dan masih belum intensifnya sosialisasi tax amnesty untuk wajib pajak
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Rodhiyah, Ani, and Sri Dwi Estiningrum. "Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi." E-Jurnal Akuntansi 32, no. 5 (May 28, 2022): 1267. http://dx.doi.org/10.24843/eja.2022.v32.i05.p12.
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The research was conducted with the aim of knowing the compliance factors of individual taxpayers in Boyolangu District, Tulungagung Regency. The variables in this research include Tax Amnesty, firmness of tax sanctions and knowledge of taxation. Where knowledge of taxation functions as a moderating variable between Tax Amnesty and the firmness of tax sanctions on individual taxpayer compliance variables. The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA) technique. The results of data analysis show that Tax Amnesty and the firmness of tax sanctions have no effect on taxpayer compliance, tax knowledge has a positive and significant impact on taxpayer compliance and Tax Knowledge can act as a moderator and can strengthen the relationship between Tax Amnesty and the firmness of tax sanctions on compliance. taxpayer. So that with knowledge of taxation as a moderator causes the effect of Tax Amnesty, and the firmness of tax sanctions on individual taxpayer compliance has a positive and significant influence.
Keywords: Tax Amnesty; Firmness of Sanctions; Knowledge of Taxation; Taxpayer Compliance.
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Manik Sastri, Ida I. Dewa, and Luh Kade Datrini. "INCREASING THE REVENUE OF POST TAX AMNESTY IN BALI REGIONAL OFFICE OF DIRECTORATE GENERAL OF TAXATION (DGT)." International Journal of Engineering Technologies and Management Research 5, no. 5 (February 27, 2020): 96–102. http://dx.doi.org/10.29121/ijetmr.v5.i5.2018.231.
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The application of tax amnesty in the world has different results in every country there are successful there are also failed. For that research to know the advantages of tax amnesty as an effort to stimulate national income, to know the magnitude of the tax amnesty contribution in increasing state revenues; to analyze the effect of several influencing factors as an effort to increase the tax post revenue of Tax Amnesty. This research was conducted in two stages, firstly doing a quantitate if and secondly doing a qualitative study. The result showed that: the number of taxpayers who took tax amnesty with an amount of 974,058 based on Declaration of Treasure report, it is still a little amount compared to the potential tax in the country. The amount of state revenue of Tax amnesty was 107 Trillion among the total of 1,104.9 tax revenue realization of Post Tax Amnesty in 2016. So, the important points that should be immediately done are: Administration upgrading related to data and information management with IT systems integrated with all stakeholders, coordination of constitution enforcement through taxation examination, and institutional transformation.
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Sarjono, Bayu. "PENERAPAN PSAK 70 ASET DAN LIABILITAS PENGAMPUNAN PAJAK PADA LAPORAN KEUANGAN." Jurnal Bisnis Terapan 4, no. 1 (June 25, 2020): 83–92. http://dx.doi.org/10.24123/jbt.v4i1.2405.
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ABSTRACT
The objective of the research to analyze taxpayers who have received tax amnesty and accounting treatment of the tax amnesty assets and liabilities in the financial statements. Tax amnesty assets and liabilities are presented separately from the other assets and liabilities in the financial statements. The PSAK 70 is also applicable by non-publicily accountable entities that choose to adopt the SAK ETAP (Standar entity without accountability public).
The implementation of PSAK 70 by PT. Z related to the recognition, measurement, presentation, and disclosures in accordance with SAK (financial accounting standar). The difference of tax amnesty assets and liabilities is PT. Z recognizes in addition to the retained earnings in the balance sheet. As we know PSAK 70 paragraph 12 which reads concerning net assets that should have from tax amnesty must be recognized in equity as additional paid in capital. That is what makes the difference between accounting and tax presentation
Keywords : tax amnesty, tax amnesty assets and liabilities, retained earning, additional paid in capital