Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi dan Pembangunan Indonesia JEPI
Kurniawan, Benny Robby
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Kajian Kebijakan Pengampunan Pajak dengan Pendekatan Eksperimental Kurniawan, Benny Robby; Juanda, Bambang; Bakhtiar, Toni
Jurnal Ekonomi dan Pembangunan Indonesia Vol 19 No 1 (2019): Januari 2019
Publisher : Department of Economics-FEB UI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.654 KB) | DOI: 10.21002/jepi.v19i1.800

Abstract

This research was conducted because the uncertainty in the tax amnesty policy. The purpose of this research is to analyze the effect of taxpayer’s expectation of future tax amnesty, tariff period system, tax penalty and audit towards tax compliance in tax amnesty policy, using experimental economics. The result shows that, a tax amnesty followed by strict audit and tax penalties will rise tax compliance. Tax amnesty policy is best applied once in a lifetime, because the expectation of the taxpayers towards future tax amnesty will result in lowering the compliance. Taxpayers prefer the lowest rate on tariff period. ======================== Penelitian ini dilakukan karena ketidakpastian keberhasilan dari kebijakan pengampunan pajak. Tujuan penelitian ini adalah untuk menganalisis pengaruh dari faktor ekspektasi masyarakat akan adanya pengampunan pajak di kemudian hari, sistem tarif pengampunan, denda, dan pemeriksaan pajak terhadap kepatuhan pada kebijakan pengampunan pajak dengan menggunakan metode ekonomi ekperimental. Hasil penelitian menunjukkan bahwa pengampunan pajak diikuti dengan penerapan denda dan pemeriksaan yang ketat akan meningkatkan kepatuhan pajak. Kebijakan pengampunan pajak sebaiknya diterapkan satu kali saja karena jika masyarakat berekspektasi akan adanya kebijakan serupa di kemudian hari, wajib pajak akan menunggu kebijakan tersebut dan tetap tidak patuh. Wajib pajak umumnya menyukai tarif pengampunan terendah.
Kajian Kebijakan Pengampunan Pajak dengan Pendekatan Eksperimental Kurniawan, Benny Robby; Juanda, Bambang; Bakhtiar, Toni
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 19, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted because the uncertainty in the tax amnesty policy. The purpose of this research is to analyze the effect of taxpayer’s expectation of future tax amnesty, tariff period system, tax penalty and audit towards tax compliance in tax amnesty policy, using experimental economics. The result shows that, a tax amnesty followed by strict audit and tax penalties will rise tax compliance. Tax amnesty policy is best applied once in a lifetime, because the expectation of the taxpayers towards future tax amnesty will result in lowering the compliance. Taxpayers prefer the lowest rate on tariff period.
Co-Authors Bambang Juanda Toni Bakhtiar