Pengaruh Penerapan Tax Amnesty (Pengampunan Pajak) Terhadap Penerimaan Pajak (Studi pada Kantor Pelayanan Pajak Bandung Pratama)

Abstract

This study aims to determine how the effect of the Effectiveness of the Implementation of Tax Amnesty on Tax Revenue. The proxies used to measure the Effectiveness of the Implementation of Tax Amnesty are Taxpayer Compliance in Submitting Tax Returns (SPT) and Realization of Tax Receipts during the Tax Amnesty period.The research method used in this research is descriptive and verification method. The population in this study were 17 Tax Service Offices registered at the Regional Office (Kanwil) of the Director General of Taxes (DJP) West Java I with 153 observational data. The sampling technique used in this research is non-probability sampling with purposive sampling method. The data analysis used in this study is incomplete panel data regression analysis (unbalance panel data) using the Eviews 9 program. The results of simultaneous research on taxpayer compliance in submitting tax returns, the effectiveness of tax amnesty has an effect on the dependent variable, namely tax revenue. And partially shows that the Effectiveness of Tax Amnesty has a significant effect on Tax Revenue. Meanwhile, Taxpayer Compliance in Submitting SPT has no significant effect on Tax Revenue.