THE INFLUENCE OF TAX AMNESTY ON TAXPAYER COMPLIANCE
Abstract
The national economic growth in recent years tends to slow down which affects the decline in tax revenues and also has reduced the availability of domestic liquidity that is indispensable to boost Indonesia's economic growth. On the other hand, many Indonesian citizens' asset is placed outside the territory of the Republic of Indonesia, in the form of liquid and non-liquid that should be utilized to increase domestic liquidity which can stimulate national economic. Tax is the main source for the State of Indonesia, to fund the State Budget (APBN). More than 75% of the source of state income from taxes, the rest is from customs and excise, non-tax receipts and grants. This study aims to determine the taxpayer’s perception about the tax amnesty to compliance of the individual taxpayer. The nature of this research is a descriptive study with a quantitative approach. The method of analysis in this research is to use simple regression. Results from this study is the perception taxpayer positive effect on tax compliance. Based on the test results, the obtained value of t arithmetic amounted to 5.923 higher than the t value with a significance value of 0.000, thus Ha supported. Keywords: Tax Amnesty; Taxpayer ComplianceReferences
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Alm James, Martinez-Vazquez, Jorge and Sally Wallace, 2009, Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition of Russian Federation, Economic Analysis and Policy Vol 39.
Eric Le Borgne and Katherine Baer, 2008, Tax Amnesties : Theory, Trends, and Some Alternatives, Washington : D.C, International Monetary Fund.
Kuncoro, Mudrajad, 2013, Metode Riset Untuk Bisnis & Ekonomi Bagaimana Meneliti dan Menulis Tesis?, Jakarta, Erlangga.
Mandagi, Chorras dkk, 2014, Pengaruh Pemeriksaan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Badan dalam Memenuhi Kewajiban Perpajakannya pada KPP Pratama Manado, Jurnal EMBA Vol.2 No.3 September 2014.
Mukarromah, Awwaliyatul, dkk, 2016, Pentingnya Peran Tax Amnesty di 2016, Insideheadline Edisi 37.
Ngadiman, dan Daniel Huslin, 2015, Pengaruh Sunset Policy, Tax Amnesty, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak (Studi Empiris di KPP Jakarta Kembangan), Jurnal Akuntansi, Vol. XIX, No.02, Mei 2015 : 225-241.
Nurmantu, Safri, 2010, Pengantar Ilmu Perpajakan, Jakarta, Granit.
Ragimun, 2015, Analisis Implementasi Pengampunan Pajak (Tax Amnesty) di Indonesia, www.kemenkeu.go.id
Rinaldi, 2017, Dampak Tax Amnesty terhadap Laporan Keuangan dan Pengaruhnya kepada Nilai Perusahaan, Jurnal ADHUM Vol.VII No.1 Januari 2017.
Ronald C Fisher, 1999, Tax Amnesty dalam Joseph J. Cordes, Robert D. Ebel and Jane Gravelle (eds) The Encyclopedia of taxation and tax policy, Urban Institute Press : 357.
Undang-Undang Republik Indonesia No.11 Tahun 2016 tentang Tax Amnesty.
Sekaran, Uma, 2013, Research Methods For Business Metodologi Penelitian untuk Bisnis Buku Satu Edisi Empat, Jakarta, Salemba Empat.
Simon R. James, 2012, A Dictionary of Taxation, Cheltenham, Edward Elgar Pub. 2 ed.
Suyanto, Pasca Putri dkk, 2016, Tax Amnesty, Jurnal Akuntansi Vol.4 No.2 Desember 2016.
Penjelasan atas Undang-Undang Republik Indonesia No.11 Tahun 2016 tentang Tax Amnesty.
Winerungan, Oktaviane Lydya, 2013, Sosialisasi Perpajakan, Pelayanan Fiskus dan Sanksi Perpajakan terhadap Kepatuhan WPOP di KPP Manado dan KPP Bitung, Jurnal EMBA Vol.1 No.3 September 2013.
Andreas R, 2017, Tax Amnesty Upaya Pemerintah Meningkatkan Kepatuhan Wajib Pajak, Jurnal Moneter Vol.IV No.1 April 2017.
Published
2023-02-28
Section
Articles
