Intensification of Taxation and Increasing Taxpayer Compliance through the Voluntary Disclosure Program

Abstract

The Indonesian government relies on taxes as the highest state revenue in governance and development, so that taxpayer compliance plays a very important role and is a major requirement that must be worked on by the Directorate General of Taxes (DGT). It is not an easy problem to build taxpayer compliance in our country, it requires thoughts and strategies from the DGT for taxpayers to feel that tax is a voluntary state obligation. One of the DJP programs implemented in 2022 is the Voluntary Disclosure Program (PPS), which is better known as Tax Amnesty Volume II. The purpose of this study is to analyze the effect of the Voluntary Disclosure Program on state revenues and increasing taxpayer compliance. This research can be used as an evaluation for the DGT for policies that will be made in the future, based on this evaluation the DGT can innovate to meet the target of state revenue from the taxation sector. This research also contributes to educating taxpayers so they can follow the PPS policy, with the hope that state revenue will increase. The data collection method is by interviewing informants, namely people involved in the PPS program. The technique of analyzing descriptive qualitative data is interpretative through focus group discussion. The results of the study prove that tax revenues from the Voluntary Disclosure Program have significantly supported state revenues, so that the PPS objective as an intensification in the field of taxation has been achieved. The participation of taxpayers in PPS even though at high rates, this shows that taxpayers are very compliant with tax regulations because there is legal certainty of protection and a sense of security by following the PPS.