Abstract

 
 
 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.
 
 
Highlights
The most inland revenue financed by taxes, especially the state of Indonesia
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
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
Summary
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. Amnesty Pajak Pengampunan pajak atau Tax Amnesty adalah penghapusan pajak yang seharusnya terutang, tidak dikenai sanksi administrasi perpajakan dan sanksi pidana di bidang perpajakan, dengan cara mengungkapkan Harta dan membayar Uang Tebusan sebagaimana diatur dalam UU No 11 Tahun 2016 tentang Pengampunan Pajak.
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