Mengapa Wajib Pajak Mengikuti Tax Amnesty (Studi Kasus Di Solo)

Abstract

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.

Analisis Penerapan Tax Amnesty jilid I di Kantor Pelayanan Pajak Pratama Manado

“…Dalam pelaksanaan Tax Amnesty agar lebih memperhatikan sistem jaringan supaya pada saat penginputan data tidak terjadi error sistem. Pengawasan dan penyelidikan lebih diperketat agar pada saat penghapusan pajak yang semestinya terutang tidak ada wajib pajak yang semena-mena penginputan data dalam proses tahapan pelaporan wajib pajak dalam (Setyaningsih & Okfitasari, 2016).…”

The Investigation of Taxpayer Compliance in Tax Amnesty

“…Based on the data above, tax amnesty is not something new and something controversial for country is no exception in Indonesia (Setyaningsih, T & Okfitasari, 2016). The problem is whether the State is successful in its implementation or should fail in its implementation.…”

“…In Indonesia, the provision of tax amnesty is the government's effort to attract public funds that have been parked in other countries. Tax amnesty is a facility provided by the state to people who do not obey or forget to report and deposit obligations (Setyaningsih, T & Okfitasari, 2016). "Nevertheless, this policy still needs to be adapted to other law enforcement agencies and should be discussed and approved by the House of Representatives (DPR)", according to the deputy finance minister Mardiasmo on the sidelines of the IAI Congress XII in Jakara.…”

Faktor-Faktor Yang Mempengaruhi Kemauan Wajib Pajak Orang Pribadi Untuk Mengikuti Tax Amnesty (Studi Empiris Pada Perguruan Tinggi Di Jakarta Barat)

“…Menurut Setyaningsih dan Okfitasari (2016), program tax amnesty masih menimbulkan pro dan kontra di kalangan masyarakat dimana mereka masih meragukan apakah nantinya hasil tax amnesty akan betul-betul digunakan untuk kesejahteraan mereka. Di samping itu, masyarakat masih takut untuk mengikuti tax amnesty karena mempunyai efek jangka panjang.…”

“…Kemudahan dalam penerapan tax amnesty ditemukan sebagai faktor lain yang secara positif mempengaruhi kemauan wajib pajak orang pribadi untuk mengikuti program tax amnesty. Hal ini ditemukan oleh Christianto (2017), Setyaningsih dan Okfitasari (2016), dan Tarjo (2009. Berikutnya, Christianto (2017) dan Asih dan Chomsatu (2016) menemukan dalam penelitian mereka bahwa tarif tebusan tax amnesty berpengaruh positif terhadap kemauan wajib pajak orang pribadi untuk mengikuti program tax amnesty.…”