Sari, Baiq Nana Agustina Domenica (2019) Implementasi Tax Amnesty (Studi Kasus Pada Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur Iii). Sarjana thesis, Universitas Brawijaya.
Abstract
Pajak merupakan sumber penerimaan negara yang paling berkontribusi besar untuk negara. Masyarakat di Indonesia masih banyak yang kurang sadar terhadap kewajiban membayar pajaknya. Oleh sebab itu, pemerintah mengadakan program tax amnesty dengan tujuan untuk meningkatkan penerimaan pajak. Penelitian ini dilakukan menggunakan metode studi kasus. Penelitian ini bertujuan untuk mengetahui bagaimana implementasi dan dampak dari tax amnesty di Kanwil Direktorat Jenderal Pajak Jawa Timur III. Adapun data penelitian dikumpulkan melalui wawancara serta perolehan data langsung dari narasumber. Hasil penelitian menunjukkan adanya dampak positif dati pengimplementasian tax amnesty terhadap pembayaran pajak. Dari hasil tersebut, dapat disimpulkan bahwa dengan adanya tax amnesty , pemerintah memperoleh keuntungan yaitu bertambahnya jumlah penerimaan pajak serta bertambahnya jumlah wajib pajak yang patuh, khususnya wajib pajak di Kanwil Direktorat Jenderal Pajak Jawa Timur III.
English Abstract
Tax is one of the primary contributing sources of national income. However, Indonesians are still low in their awareness of paying tax. Thus, the government conducted tax amnesty program to increase tax revenues. This study using case study method. The purpose of this study is to identify the implementation of tax amnesty program at the Directorate General of Tax in the Regional Office of East Java III and its impact. The data of this study were collected through interviews and directly from interviewees. This study finds that the implementation of tax amnesty program positively influences tax revenues. Therefore, it can be concluded that the program benefits the government in terms of increased tax revenues and numbers of dutiful taxpayers, especially at the Directorate General of Tax in the Regional Office of East Java III.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/551/051909632 |
| Uncontrolled Keywords: | Tax Amnesty, Peningkatan penerimaan Pajak, Peningkatan Kepatuhan Wajib Pajak, tax amnesty, tax revenue, taxpayer |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.29 Principles of taxation > 336.291 Tax amnesty |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 05 Oct 2020 03:13 |
| Last Modified: | 24 Oct 2021 07:11 |
| URI: | http://repository.ub.ac.id/id/eprint/174943 |
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