Article Per Year (5 Year)
p-Index From 2019 - 2024
2.307
P-Index
This Author published in this journals
All Journal Jurnal Justisia : Jurnal Ilmu Hukum, Perundang-undangan dan Pranata Sosial Owner : Riset dan Jurnal Akuntansi LOGISTA - Jurnal Ilmiah Pengabdian kepada Masyarakat Insight Management Journal Jurnal Ekonomi Mejuajua Jurnal Warta Desa (JWD) Journal Of Human And Education (JAHE) Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Journal of Indonesian Scholars for Social Research CONSEN: Indonesian Journal of Community Services and Engagement Jurnal Pengabdian Pada Masyarakat METHABDI
Elyani Elyani
Fakultas Hukum, Universitas Tjut Nyak Dhien
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Analisis Perbandingan Tax Amnesty Jilid I dan Jilid II (Program Pengungkapan Sukarela) Serta Peluang Keberhasilannya Uswatun Hasanah; Khairun Na'im; Elyani; Khamo Waruwu
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.565

Abstract

The government has implemented the tax amnesty volume I in July 2016 and ended in March 2017. In early 2022, the government will plan to implement the tax amnesty volume II, which was introduced as the Voluntary Disclosure Program (PPS). This program refers to the Tax Harmonization Law Number 7 of 2021. Although the results obtained during the tax amnesty volume, I did not meet the target, in 2022 the government still plans to implement the tax amnesty volume II. For this reason, it is necessary to analyze the difference between the tax amnesty volume I and the tax amnesty volume II (PPS), as well as predict its effectiveness if this tax amnesty will be implemented later. This study method focuses on a comparative qualitative descriptive method in which data collection is carried out by taking from the library, website, law and articles discussing this tax amnesty. The results obtained are that there are fundamental differences between tax amnesty I and tax amnesty II. The differences are found in the data, rates, and tax subjects. For taxpayers who have participated in the 2016 tax amnesty volume I, the tariff charged is cheaper than those who do not participate in the first volume I tax amnesty and there are restrictions on subjects who may participate in the second tax amnesty. The effectiveness of this second volume of tax amnesty is predicted to be successful with a record that socialization must be maximal, there is no perception that the tax amnesty endangers honest taxpayers, and the view of taxpayers that this tax amnesty is the last tax amnesty so that there is a fear of not paying taxes and being subject to fines.
Co-Authors , Muhammad Donni Lesmana Siahaan Abdi Sugiarto Ahmad Yudhira Andi Nova Bukit Andi Nova Bukit Ayunda Fatmasari Ayunda Bakti, Imam Rangga Cindy Yolanda Cindy Dahris Siregar Erwin Harun Imtihan Imtihan Juliana Juliana Karolina Sitepu Khairun Na'im Khairun Na’im Khamo Waruwu Khamo Waruwu Khamo Waruwu Khamo Waruwu Khamo Leonardo Indra Vitaharsa Mastini Lase Mhd Anggi Syahputra Muhammad Ali Musri Oppie Meisya Tanjung Oppie Rosniwaty Br. Bangun Ulfa Utari Ulfa Uswatun Hasanah