Jurnal Akuntansi dan Pajak
Vol 19, No 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018

Mengungkap Keberhasilan Tax Amnesty : Studi Kasus pada KPP Pajak Pratama Makassar Utara

Aditya Halim Perdana Kusuma Putra (STIM Lasharan Jaya Makassar)
Munawir Nasir (Fakultas Ekonomi Jurusan Manajemen, Universitas Muslim Indonesia)
Andika Prawira Buana (Fakultas Hukum, Universitas Muslim Indonesia)

Article Info

Publish Date
31 Jul 2018

Abstract

Tax amnesty is the abolition of special tax sanctions in Indonesia regulated in Law no. 11 the year 2016 About tax forgiveness. This research is to know the success of applying tax amnesty to the realization of tax revenue and taxpayer compliance on KPP Pratama Makassar Utara. The result of this research stated that the implication of tax amnesty policy at KPP Pratama Utara Makassar did not succeed in terms of tax target on the realization of tax revenue both in 2016 and 2017, besides that tax amnesty policy at KPP Pratama Makassar Utara also did not raise taxpayer compliance ratio either corporate taxpayers or individual taxpayers in terms of registered taxpayers against taxpayers who report their annual tax returns.

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Journal Info
Jurnal Akuntansi dan Pajak
Website

Abbrev

jap

Publisher

STIE AAS Surakarta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS ...