The Phenomenon of Taxpayer's Response to Tax Amnesty Policy at KPP Pratama Jakarta Cengkareng

Abstract

This study aims to find meaning for the behavior of taxpayers after the tax amnesty program ends and try to understand the behavior related to tax compliance. The informants in this study were tax amnesty participants who were registered at KPP Pratama Jakarta Cengkareng. In this study using a qualitative methodology with a phenomenology approach. Data obtained by direct interviews with informants and study documentation. To test the validity of the data using triangulation techniques and checking informants. The results of the study showed that not all of the participants who disclosed property were not compliant after the tax amnesty ended. They simply take advantage of the facilities provided during tax amnest. For this reason, it is necessary to increase supervision, law enforcement, and more tax dissemination so that tax compliance reaches a maximum level. This is in line with the slippery slope framework.

Taxpayers' Compliance from the Tax Officers' Perspective: A Grounded Theory Approach

“…This will increase taxpayers" compliance by force and will create a sense of justice. This is in line with the findings of studies [18,27] that explained that taxpayers will become compliant along with the imposition of sanctions such as inspections. Thus, encouragement of taxpayers" compliance helps to create a deterrent effect on violators.…”

“…The execution of the tax amnesty program in Indonesia has not yet been able to make taxpayers who declare their wealth more compliant; for this reason, there needs to be efforts to improve supervision and law enforcement by tax authorities [27]. The execution of inspections and the imposition of tax sanctions have the impact of increasing taxpayers" compliance [32,33].…”

“…Quantitative research methods have been employed to measure factors that affect taxpayers" compliance, including tax sanctions and penalties [32], tax inspections [33], quality of tax services [34], and trust as well as authority of tax authorities [35]. In addition, several qualitative studies related to taxpayers" compliance in Indonesia were carried out using several methods, including a comparative institutional analysis on the integration of information and cooperative tax compliance [23], analysis of taxpayer perceptions of the effectiveness and compliance of tax reporting using E-Filing [24], an ethnomethodology study on revealing tax avoidance in a family-owned company [25], development of a tax compliance model from the social contract perspective for mitigating the tax evasion [26], analysis of the phenomenon of taxpayer response to tax amnesty at the KPP Pratama (Small Tax Office), Cengkareng, Jakarta [27], analysis of tax compliance progress [21], and other studies [1,[3][4]6,8,[12][13][14][15][16][17].…”