Implementasi Perubahan Kedua Kebijakan Pengampunan Pajak Terkait Pengungkapan Aset Sukarela Dengan Tarif Final Wajib Pajak Badan KPP Madya Jakarta Barat
DOI:
https://doi.org/10.31334/trans.v2i1.418Keywords:
Tax Amnesty, Tax Rate, Corporate Taxpayers.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.
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.
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