Abstract
Tax amnesty is the abolition of special tax sanctions in Indonesia regulated in Law no. 11 the year 2016 About tax forgiveness. This research is to know the success of applying tax amnesty to the realization of tax revenue and taxpayer compliance on KPP Pratama Makassar Utara. The result of this research stated that the implication of tax amnesty policy at KPP Pratama Utara Makassar did not succeed in terms of tax target on the realization of tax revenue both in 2016 and 2017, besides that tax amnesty policy at KPP Pratama Makassar Utara also did not raise taxpayer compliance ratio either corporate taxpayers or individual taxpayers in terms of registered taxpayers against taxpayers who report their annual tax returns.
Highlights
Tax amnesty is the abolition of special tax sanctions in Indonesia regulated in
This research is to know the success of applying tax amnesty to the realization
The result of this research stated that the implication of tax amnesty policy
Summary
Objek penelitian ini adalah KPP Makassar Utara dengan mengambil sampel penerimaan pajak sebelum kebijakan tax amnesty diberlakukan sampai dengan setelah kebijakan tax Tabel 1. Sementara ilustrasi mengenai target dan amnesty dilaksanakan yakni penerimaan pajak realisasi penerimaan pajak pada KPP Pratama periode tahun 2013–2017. Kebijakan tax amnesty Makassar utara dapat pula dilihat pada Gambar 1. Metode kannya kebijakan tax amnesty (2013–2015) dan analisis data yang digunakan adalah deskriptif setelah diuji coba diterapkan kebijakan tax kualitatif. Variabel penelitian ini adalah besaran amnesty (2016-2017) tidak menujukkan adanya penerimaan pajak tahun 2013–2017 dan kepa- peningkatan realisasi pajak yang sesuai dengan tuhan wajib pajak
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