Urgensi Program Pengungkapan Sukarela (Tax Amnesty Jilid II) Berdasarkan Sudut Pandang Wajib Pajak

Ningtyas, Adinda Suci Cahya; Aisyaturrahmi, Aisyaturrahmi

doi:10.29103/jak.v10i1.6611

Cited by 9 publications

(17 citation statements)

References 7 publications

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“…The voluntary disclosure program can also reduce asymmetry information, indicating that agents benefit from taxes in economic activity. This research also supports previous research (Irawan & Raras, 2021), where there is an increase in taxpayer compliance with tax practices carried out due to the voluntary disclosure program as well as research supporting Ningtyas & Aisyaturrahmi (2022) who concluded that the voluntary disclosure program has a positive influence on taxpayer perceptions and strengthens the relationship between the Government and taxpayers.…”

Section: Resultssupporting

confidence: 88%

Tax Avoidance Behavior And Tax Aggressiveness Of Energy Sector Companies Before And After Implementation Of The Voluntary Disclosure Program

Ramadhan

Maheksa

Firmansyah

2023

Jurnal Pajak dan Keuangan Negara

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This study examines differences between tax avoidance and tax aggressiveness in energy sector companies before and after the Voluntary Disclosure Program (PPS implementation). The method in this study is quantitative, using secondary data derived from financial statements listed on the Indonesia Stock Exchange (IDX) via the website www.idx.co.id. The data employed in this study are the financial statements of energy sector companies in 2020 and 2021. Hypothesis testing was carried out using the Wilcoxon difference test with a purposive sampling method of 44 observations. The result of this research is the existence of a voluntary disclosure program which is one of the programs in the Tax Regulation Harmonization Act which indirectly has an impact on tax avoidance and tax aggressiveness by publicly listed companies in Indonesia in the energy sector. The Wilcoxon test that has been carried out shows that 13 of the 22 samples experienced an increase in the value of ETR in 2021, which indicates an increase in the tax expenses incurred by the company due to the implementation of the Voluntary Disclosure Program (PPS). The PERMDIFF test results conclude that 20 of the 22 samples suggest a decrease in PERMDIFF in 2021, indicating that the company reduced the tax aggressiveness due to the Voluntary Disclosure Program (PPS).

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Section: Resultssupporting

confidence: 88%

Tax Avoidance Behavior And Tax Aggressiveness Of Energy Sector Companies Before And After Implementation Of The Voluntary Disclosure Program

Ramadhan

Maheksa

Firmansyah

2023

Jurnal Pajak dan Keuangan Negara

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“…Sanction is an action in the form of punishment given to someone who does not comply with the rules. Mardiasmo (2016) stated that taxation sanctions are the guarantee that the tax laws and regulations (taxation norms) will be obeyed. According to Yuniarwati and Widjaja (2019), there are two kinds of tax sanctions, which are administrative sanction and criminal sanction.…”

Section: Methodsmentioning

confidence: 99%

Determinants of Tax Subjects’ Intention to Participate in the Voluntary Disclosure Program

Yuniarwati,

Siswanto,

Weruin

2024

ijaeb

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The Voluntary Disclosure Program (PPS) is an opportunity for taxpayers to report/disclose tax obligations that have not been fulfilled voluntarily through payment of PPh based on asset disclosure. This program is expected to increase voluntary taxpayer compliance and is carried out based on the principles of simplicity, legal certainty and expediency. There are many factors that influence an individual taxpayer's intention to participate in PPS. Therefore, this research aims to examine the influence of tax sanctions, subjective norms and tax administration on individual taxpayers' intentions to participate in PPS. The population in this study is individual taxpayers who live in Tangerang City and the sample was chosen randomly among individual taxpayers who were willing to fill out the questionnaire. After calculations, there were 105 individual taxpayers participating in this research. The data was then analyzed using multiple linear regression using the SPSS version 25 software program. The results of data analysis showed that the first and third hypotheses were accepted, while the second hypothesis was rejected. Thus, tax sanctions and tax administration have a significant effect on individual taxpayers' intentions to participate in PPS, whereas this is not the case with subjective norms.

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“…Program pengungkapan sukarela atau dikenal dengan tax amnesty jilid II merupakan kebijakan yang diperuntukkan bagi wajib pajak orang pribadi dan diharapkan menjadi program pengampunan pajak yang terakhir sehingga menimbulkan deterrent effect bagi wajib pajak (Hasanah, et al, 2021). Wajib pajak memiliki kecenderungan untuk berpartisipasi dalam program pengungkapan sukarela apabila memberikan keuntungan secara finansial (Ningtyas & Aisyaturrahmi, 2022).…”

Section: Pendahuluanunclassified

Keterkaitan Penerapan Program Pengungkapan Sukarela Dengan Asas Keadilan

et al. 2022

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Penelitian ini bertujuan untuk menginvestigasi bagaimana keterkaitan program pengungkapan sukarela dengan asas keadilan. Metode penelitian yang digunakan adalah deskriptif kualitatif untuk memperoleh informasi yang lebih mendalam. Berdasarkan pengujian diperoleh temuan penting, yaitu program pengungkapan sukarela telah memenuhi seluruh syarat asas keadilan dan dapat memberikan dampak positif dengan meningkatkan penerimaan pajak dari harta yang diungkapkan dan membantu pemulihan ekonomi di Indonesia.

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Urgensi Program Pengungkapan Sukarela (Tax Amnesty Jilid II) Berdasarkan Sudut Pandang Wajib Pajak

Cited by 9 publications

References 7 publications

Tax Avoidance Behavior And Tax Aggressiveness Of Energy Sector Companies Before And After Implementation Of The Voluntary Disclosure Program

Tax Avoidance Behavior And Tax Aggressiveness Of Energy Sector Companies Before And After Implementation Of The Voluntary Disclosure Program

Determinants of Tax Subjects’ Intention to Participate in the Voluntary Disclosure Program

Keterkaitan Penerapan Program Pengungkapan Sukarela Dengan Asas Keadilan

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