Implementasi Perubahan Kedua Kebijakan Pengampunan Pajak Terkait Pengungkapan Aset Sukarela Dengan Tarif Final Wajib Pajak Badan KPP Madya Jakarta Barat

Selvi Selvi

Abstract


            This study aims to analyze the implementation of the second amendment to tax amnesty policy related to disclosure of voluntary assets at the final rate of corporate taxpayers at West Jakarta Medium Tax Office. This study uses a qualitative descriptive approach. The results showed that the implementation of the second amendment to the tax amnesty policy related to the disclosure of voluntary assets with the final rate in West Jakarta Medium Tax Office according to six factors used by the authors, namely policy size and objectives, resources, communication between organizations, characteristics of implementing agents, dispositions (tendency) of the implementers, social, economic and political environments have been fulfilled.

             But there are some things that need to be observed, namely the target of PAS-Final policy is not appropriate for corporate taxpayers, which are due to corporate taxpayers more obedient, besides most of the corporate taxpayers have revealed their assets in tax amnesty policies, so the target should be more devoted to individual taxpayers. In addition, the participation of taxpayers to participate in this program is till lacking.


Keywords


Tax Amnesty, Tax Rate, Corporate Taxpayers.

Full Text:

PDF

References


Agbonika.AA Josephine. 2015. Tax Amnesty for Delinquent Tax Payers: A Cliché in Nigeria. Global Journal of Politics and Law Research Vol. 3 No.3 pp 105-120, June 2015. UK: European Centre for Research Training and Development UK

Attiya, Waris & Abdul Latif Laila. 2014. The Effect of Tax Amnesty on Anti-Money Laundering in Bangladesh. Journal of Money Laundering Control. 17. 243-255. 10.1108/JMLC-04-2013-0011.

Muttaqin, Zainal. 2013. Tax Amnesty di Indonesia. Bandung: PT. Refika Aditama.

Saracoglu, Osman Fatih & Eren Caskurlu. 2011. Tax Amnesty with Effects and Effecting Aspects: Tax Compliace, Tax Audits and Enforcement Around: The Turkish Case. International Journal of Business and Social Science Vol 2 No 7 – Special Issue-April 2011

Suharno. 2016. Panduan Amnesti Pajak Indonesia. Jakarta: Kompas.

Winarno, Budi. 2002. Kebijakan Publik : Teori dan Proses. Yogyakarta: Media Pressindo.

Peraturan Perundang-Undangan

Peraturan Menteri Keuangan (PMK) Nomor 165/PMK.03/2017 tentang perubahan kedua atas Peraturan Menteri Keuangan (PMK) Nomor 118/PMK.03/2016 tentang pelaksanaan Undang-Undang Nomor 11 tahun 2016 tentang pengampunan pajak.

Sumber Lain

Darussalam. 2015. Inside Tax Manfaatkan Pengampunan Pajak: Pahami dan Manfaatkan Reiventing Policy Edisi 31. Jakarta: PT. Dimensi Internaional Tax.




DOI: https://doi.org/10.31334/trans.v2i1.418

DOI (PDF): https://doi.org/10.31334/trans.v2i1.418.g260

Copyright (c) 2019 Transparansi : Jurnal Ilmiah Ilmu Administrasi

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

 

View My Stats


Transparansi : Jurnal Ilmiah Ilmu Administrasi

ISSN Media cetak2085-1162

ISSN Media online2622-0253

Email :transparansijournal@gmail.com
Website:https://ojs.stiami.ac.id/index.php/transparansi

LISTED & INDEXED :