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All Journal AKUNTABILITAS Jurnal Akuntansi Multiparadigma Jurnal Mirai Management Jambura Accounting Review Economics and Digital Business Review Journal of Applied Business, Taxation and Economics Reseach JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Journal of International Conference Proceedings JAKBS Mopolayio : Jurnal Pengabdian Ekonomi VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Mahasiswa Akuntansi
Hartati Tuli
FAKULTAS EKONOMI UNIVERSITAS NEGERI GORONTALO
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : AKUNTABILITAS

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Pengaruh Program Pengampunan Pajak Terhadap Efektivitas Penerimaan Pajak di Indonesia Olivia Adam; Hartati Tuli; Siti Pratiwi Husain
Akuntabilitas Vol 10, No 1: April 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.403 KB) | DOI: 10.15408/akt.v10i1.6115

Abstract

This study aims at testing the influence of tax amnesty program toward the effectiveness of tax revenue at KPP in Indonesia. The data sources in this data are secondary data of tax revenue from all KPP in Indonesia in 2015 and 2016. The samples used in this data are tax revenue from 341 KPP offices. The data analysis methods are descriptive analysis and verification analysis. The hypothesis in this study is tested using paired sample t-test. It shows that tax amnesty does not significantly influence the effectiveness of tax revenue in KPP in Indonesia. The test reveals that out of 341 KPP offices, there are only 53 KPP offices (16%) whose tax revenue is effective, whereas the revenue from 288 KPP offices (84%) is not yet effective.
Co-Authors Adawiyah R. M. Bano Amir Lukum Andi Riska Yunianti Anggelina Tambuwun Aristo Kurniawan Hulopi Ayu R Wuryandini Dewi Indriyani Hamin Fatrina R Mooduto Febriani Febriani Fitriana Atima Harun Blongkod Hasni Musa Isnawati Nursam Kartin Usman Merlinda Musa Mohamad Yuda Olatapa Mohammad Yasin Lihu Muliyani Mahmud Mutiya Harun Nilawaty Yusuf Niswatin Noholo, Sahmin Nurharyati Panigoro Olivia Adam Pakaya, Lukman Rahmayana Rahmayana Revana Gobel Rio Monoarfa Rizaldy Saputra Ahmad Ronal S.Badu Siti Pratiwi Husain Sitti Hardiyanti Gobel Gobel Sri Devianti Ibrahim Sri Wahyuni Abdullah Sriwahyuning Yusuf Sulistian Mangopa Usman Victorson Taruh Wulandari Abdullah Zulkifli Bokiu