Jurnal Mandiri
Vol 3 No 2: Desember 2019

Analisis Penerapan Kebijakan Penghapusan Pajak yang Seharusnya Terutang

Ambarita, Dinar (Unknown)



Article Info

Publish Date
03 Dec 2019

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

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Journal Info

Abbrev

mandiri

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

JURNAL MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi (P-ISSN: 2580-3220 and E-ISSN: 2580-4588) was published by Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM). This journal is an Indonesian-based open access peer-reviewed journal that is official twice a year (June and December). ...