Handoyo, Riksawan Ficky (2018) Tax Amnesty : Evaluasi Pelaksanaan dan Dampaknya Terhadap Kepatuhan Wajib Pajak dan Penerimaan Pajak. Sarjana thesis, Universitas Brawijaya.
Abstract
Tax Amnesty adalah penghapusan pajak yang seharusnya terutang, tidak dikenai sanksi administrasi perpajakan dan sanksi pidana di bidang perpajakan, dengan cara mengungkap harta dan membayar uang tebusan. Penelitian ini bertujuan untuk mengevaluasi pelaksanaan Tax Amnesty di Kantor Wilayah Direktorat Jenderal Pajak (Kanwil DJP) Jawa Timur sesuai asas Adam Smith yaitu equality, certainty, convenience of payment, dan efficiency serta Undang- Undang Nomor 11 Tahun 2016 tentang pengampunan pajak. Selain itu dilakukan juga analisis dampak pelaksanaan Tax Amnesty terhadap kepatuhan wajib pajak dan penerimaan pajak di Kanwil DJP Jawa Timur. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan deskriptif dan metode studi kasus. Lokasi penelitian yaitu seluruh Kantor Wilayah Direktorat Jenderal (Kanwil DJP) di Jawa Timur. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data primer dalam penelitian ini berasal dari hasil wawancara dengan narasumber di Kanwil DJP Jawa Timur I, Kanwil DJP Jawa Timur II, Kanwil DJP Jawa Timur III, dan Wajib Pajak yang terdaftar di lingkup Kanwil DJP Jawa Timur. Sedangkan data sekunder yang digunakan adalah hasildokumentasi dari Kanwil DJP Jawa Timur, perundangundangan, serta teori baik dari buku maupun jurnal. Hasil penelitian ini menunjukkan bahwa pelaksanaan Tax Amnesty di Kanwil DJP Jawa Timur secara umum sudah sesuai dengan Undang-Undang Nomor 11 tahun 2016. Namun bila ditinjau dari asas Adam Smith hanya sesuai dengan 2 asas yaitu equality dan efficiency. Sedangkan dampak Tax Amnesty terhadap kepatuhan wajib pajak dan penerimaan pajak tidak dapat membantu memaksimalkan secara jangka pendek tetapi berpotensi meningkatkan pada jangka panjang.
English Abstract
Tax Amnesty is the abolition of taxes that should be owed, not subject to tax administration sanctions and criminal sanctions in the field of taxation, by disclosing property and paying ransom. This study aims to evaluate the implementation of Tax Amnesty in the Regional Office of the Directorate General of Tax (Kanwil DJP) of East Java according to Adam Smith's equality, certainty, convenience of payment and efficiency and Law No. 11 of 2016 on tax forgiveness. Besides, there is also an analysis of the impact of the implementation of Tax Amnesty on taxpayer compliance and tax revenues in Kanwil DJP East Java. This research uses qualitative research type with descriptive approach and case study method. The research location is all Regional Office of Directorate General (Kanwil DJP) in East Java. Data used in this research are primary data and secondary data. Primary data in this research is derived from interview with resource persons at Kanwil DJP East Java I, Kanwil DJP East Java II, Kanwil DJP East Java III, and Taxpayers registered in the scope of Regional Office of East Java DGT. While the secondary data used is the documentation of DJP Regional Office of East Java, legislation, and theory both from books and journals. The results of this study indicate that the implementation of Tax Amnesty in Kanwil DJP East Java in general is in accordance with Law No. 11 of 2016. However, when viewed from the principle of Adam Smith only in accordance with the two principles of equality and efficiency. While the impact of Tax Amnesty on taxpayer compliance and tax revenue cannot help maximize in the short run but potentially increase in the long run
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/673/051808693 |
| Uncontrolled Keywords: | Tax amnesty |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 06 Aug 2019 04:01 |
| Last Modified: | 16 Oct 2021 05:50 |
| URI: | http://repository.ub.ac.id/id/eprint/166019 |
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