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All Journal Jurnal Mandiri JURNAL ABDIMAS TRIDHARMA MANAJEMEN Journal of Business, Social and Technology Journal of Law and Social Politics
Ambarita, Dinar
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Journal : Jurnal Mandiri

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Analisis Penerapan Kebijakan Penghapusan Pajak yang Seharusnya Terutang Ambarita, Dinar
Jurnal Mandiri : Ilmu Pengetahuan, Seni, dan Teknologi Vol 3 No 2: Desember 2019
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (876.929 KB) | DOI: 10.33753/mandiri.v3i2.76

Abstract

The National economic growth in the last few years tends to experience a slowdown that affects the decline in tax revenue, therefore the Policy of Elimination of Taxes That Should Be Payable published with purpose Accelerate economic growth and restructuring through the transfer of property, encouraging tax reform, expanding the tax database more valid and increasing tax revenue. The research was conducted by a qualitative method. From this study found that in its application the policy still has not succeeded in accordance with its purpose. For that, it needs solid socialization, rigorous database processing for the supervision and law enforcement for justice. Abstrak Kebijakan penghapusan pajak yang seharusnya terutang diterbitkan dengan tujuan mempercepat pertumbuhan ekonomi dan restrukturisasi melalui pengalihan harta, mendorong reformasi perpajakan, memperluas basis data perpajakan yang lebih valid dan meningkatkan penerimaan pajak. Penelitian dilakukan dengan metode kualitatif. Dari penelitian ini ditemukan bahwa dalam penerapannya kebijakan tersebut masih belum berhasil sesuai dengan tujuannya. Untuk itu perlu sosialisasi yang mantap, pengolahan basis data yang ketat guna untuk pengawasan dan melakukan penegakan hukum demi keadilan. Kata Kunci : Pengampunan Pajak, Sosialisasi Kebijakan Perpajakan, Penerapan dan Pengawasan, Penegakan Hukum dan Keadilan
Co-Authors Febyana, Lidya Gibtiyyah, Riska Mariyatul Ibrohim Mona Monica Savitri, Maulidya Dwi Sembiring, Annisa Mayang Arista