scholarly journals Reformasi Kebijakan Pelayanan Tax Amnesty Di Indonesia

2017 ◽  
Vol 1 (1) ◽  
pp. 49
Author(s):  
Yenni Del Rosa ◽  
Erdasti Husni
Keyword(s):  
Tax Amnesty

Tujuan kajian ini untuk mengetahui reformasi kebijakan pelayanan tax amnesty bagi wajib pajak yang menyimpan dananya di luar negeri dan tidak memenuhi kewajibannya dalam membayar pajak. Kebijakan tax amnesty diatur dalam UU No. 11 / 2016 diikuti dengan PMK No. 118 / 2016 dan PMK No. 119 / 2016 tentang tata cara pengalihan harta wajib pajak ke Indonesia.. Pemerintah melakukan tax amnesty karena penerimaan pajak masih jauh dari target dibandingkan dengan target penerimaan pajak dalam APBNP tahun 2016. Kebijakan tax amnesty dapat meningkatkan penerimaan pajak dalam jangka pendek dan berpotensi meningkatkan penerimaan APBN sehingga APBN lebih sustainable dan kemampuan pemerintah untuk belanja semakin besar. Secara otomatis tax amnesty membantu program pembangunan infrastruktur dan perbaikan kesejahteraan masyarakat. Kebijakan tax amnesty yang diikuti dengan repatriasi sebagian atau keseluruhan aset orang Indonesia di luar negeri sangat membantu stabilitas ekonomi makro Indonesia. Untuk menarik para wajib pajak dalam repatriasi perbankan harus menciptakan produk yang menarik, kreatif dan inovatif dengan mengoptimalkan pelayanan publik dan fasilitas perbankan. Pemerintah Daerah harus memfasilitasi jika repatriasi ke daerah untuk investasi dengan memberikan kemudahan pelayanan perizinan investasi untuk mendapatkan lahan dengan mempertimbangkan faktor budaya lokal, wilayah dan karakter masyarakat lokal.

TAX AMNESTY DAN PELAKSANAANNYA DI BEBERAPA NEGARA: Perspektif Bagi Pebisnis Indonesia

2009 ◽  
Vol 11 (2) ◽  
pp. 111
Author(s):  
Urip Santoso ◽  
Justina M. Setiawan
Keyword(s):  
Tax Revenue ◽  
Tax Amnesty ◽  
Voluntary Compliance

Bagi banyak Negara, pengampunan pajak (tax amnesty) seringkali dijadikan alat untuk menghimpun penerimaan Negara dari sektor pajak (tax revenue) secara cepat dalam jangka waktu yang relatif singkat. Program tax amnesty ini dilaksanakan karena semakin parahnya upaya penghindaran pajak. Kebijakan ini dapat memperoleh manfaat perolehan dana, terutama kembalinya dana yang disimpan di luar negeri, dan kebijakan ini dalam jangka panjang dapat berakibat buruk berupa menurunnya kepatuhan sukarela (voluntary compliance) dari wajib pajak patuh, bilamana tax amnesty dilaksanakan dengan program yang tidak tepat. Penelitian ini memberikan gambaran mengenai pelaksanaan tax amnesty di beberapa negara yang relatif lebih berhasil dalam melaksanakan kebijakan pengampunan pajak seperti di Afrika Selatan, Irlandia dan India, dengan maksud untuk mempelajari kebijakan dari masing-masing negara serta menganalisis faktor-faktor yang menyebabkan program ini dapat berhasil dan mencapai target yang ditetapkan, serta perspektifnya bagi pebisnis Indonesia.

Pengampunan Pajak Berulang dan Kepastian Hukum dalam Kepatuhan Pajak di Indonesia: Sebuah Quasi Eksperimen

2019 ◽  
Vol 8 (2) ◽  
pp. 126
Author(s):  
Ade Lisa Matasik ◽  
Theresia Woro Damayanti
Keyword(s):  
Factorial Design ◽  
Tax Compliance ◽  
Experiment Design ◽  
Bachelor's Degree ◽  
Legal Certainty ◽  
High Compliance ◽  
Tax Amnesty ◽  
Interaction Testing ◽  
High Level ◽  
Quasi Experiment

<p class="JurnalASSETSABSTRAK">ABSTRAK</p><p>Pengampunan pajak telah dilakukan berulang kali di Indonesia yaitu 1964, 1989, 2008 dan 2016. Penelitian ini menguji apakah ada perbedaan kepatuhan pajak antara yang mengetahui pengampunan pajak berulang serta merasakan kepastian penegakan hukum dan yang tidak. Penelitian ini menggunakan  quasi eksperimen faktorial 2 x 2 antarsubyek dengan mahasiswa akuntansi di FEB yang sedang mengambil matakuliah manajemen pajak sebagai partisipan. Hasil dari penelitian ini adalah terdapat pengaruh antara pengetahuan tentang pengampunan pajak berulang maupun kepastian penegakan hukum terhadap kepatuhan pajak. Hasil dari pengujian interaksi yang diperoleh adalah ketika wajib pajak tidak mengetahui adanya pengampunan pajak yang berulang dan merasakan kepastian penegakan hukum yang tinggi akan menghasilkan kepatuhan yang paling tinggi. Sebaliknya ketika wajib pajak mengetahui adanya pengampunan pajak yang berulang dan tidak merasakan kepastian penegakan hukum yang tinggi akan menghasilkan kepatuhan yang rendah.<em></em></p><p class="JurnalASSETSABSTRAK"><em>ABSTRACT</em></p><p><em>Tax amnesty has been repeadly implemented in Indonesia namely 1964,1989, 2008 and 2016.The purpose of the study is to examine is there any tax compliance differences between those who perceive recurring tax amnesty and feel legal certainty and to those who do not. This quasi experiment design was consisted of 2x2 between subject factorial design, with Bachelor’s Degree of Accountancy at FEB UKSW who took Taxation Management as participants. The result shown that there is influence between recurring tax amnesty knowledge and legal certainty in the tax compliance. The result of the interaction testing shown that when taxpayer are not aware of any recurring tax amnesty and feel the high legal certainty will result high compliance. Conversely, when taxpayers know that there is recurring tax amnesty and do not sense a high level certainty, it would result a low tax compliance.<br /></em></p>

CORRELATION BETWEEN TAX POLICY AND CORRUPTION IN THE LEGAL PERSPECTIVE FOR COUNTRY'S ECONOMIC GROWTH

2017 ◽  
Vol 1 (2) ◽  
pp. 205
Author(s):  
Gideon J. ◽  
Edgar H. ◽  
Ivan I. ◽  
Nabil N. ◽  
Aptina A. ◽  
...  
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Tax Evasion ◽  
Tax Policy ◽  
Public Awareness ◽  
Transparency International ◽  
Tax Amnesty ◽  
Legal Perspective ◽  
State Income ◽  
The Government

<p>People Tax is the main source of state income. The better the tax policy of a country, the better the development of a country. One of the factors that influence the level of public awareness in paying taxes is corruption. Study shows that tax collection is one of them influenced by corruption. In the data of Corruption Perceptions Index 2016 reported by Transparency International, Indonesia is ranked 90 out of 176 countries. Tax evasion is a serious problem for many countries. Every year, the government loses revenue potential as many residents evade taxes in various ways. For this reason, the government implements tax amnesty. Tax amnesty is designed to permanently reduce the amount of underground economy activity, thereby increasing tax revenues in the future and developing countries can grow well.</p>

Tax Amnesties in Tax Reform Policy: A Case Study from Pakistan and Lessons for Developing Economies

2021 ◽  
Vol 12 (1) ◽  
pp. 37-71
Author(s):  
Bahawal Shahryar
Keyword(s):  
Tax Reform ◽  
Developing Economies ◽  
Reform Process ◽  
Economic Activities ◽  
Reform Policy ◽  
Tax Base ◽  
Tax Amnesty ◽  
Targeted Enforcement ◽  
Underground Economies

Abstract An optimally designed tax amnesty scheme can serve as a strategic component in a larger tax reform process. Such a reform can particularly assist in the tax collection efforts of developing economies like Pakistan. Pakistan’s tax amnesty schemes in 2018 and 2019 helped grow the tax base substantially. India’s and Indonesia’s schemes in 2016 also showed promise. My study compares the recent tax amnesties adopted by these three countries (Pakistan, India and Indonesia). Based on these experiences, I propose improvements in the composition of Pakistan’s tax amnesty design. An optimal tax policy cannot rely only on wide-spread enforcement, particularly in countries with large underground economies--like Pakistan, India and Indonesia. Instead, it should focus more on the optimal amnesty design alongside targeted enforcement efforts, aimed especially at documenting and taxing large underground economic activities.

scholarly journals Sustainability of Recycling Waste Picker Sustainopreneurs for Prevention and Mitigation of Municipal Solid Waste in Swat

2021 ◽  
Vol 13 (12) ◽  
pp. 6533
Author(s):  
Muhammad Nawaz ◽  
Muhammad Tariq Yousafzai ◽  
Tariq Shah ◽  
Chunlin Xin ◽  
Wisal Ahmad
Keyword(s):  
Spare Parts ◽  
Tax Amnesty ◽  
Self Organized ◽  
Metal Recycling ◽  
Business Creation ◽  
Inductive Research ◽  
Waste Energy ◽  
Alternative Sources ◽  
Tax Holidays ◽  
Counterfeit Products

This study assessed the role of waste picker sustainopreneurs (WPS) by examining their recycling contributions in a special case of District Swat, Pakistan. Using a transformative worldview, this study acknowledges their contributions to recycling. The study envisages how entrepreneurial agency works in unanticipated ways where the poorest of the poor enterprise without resources demonstrate unexpected agency to improve the environment. An inductive research design in conjunction with grounded theory was used to analyze data from 37 interviews in three tehsils of District Swat. The recycling sector uses primitive measures, which are completely informal, self-organized, and self-controlled. Surprisingly, we discovered that informal recycling contributes unfavorably to waste, energy, and food (WEF) security due to intermixing and adulteration, as well as acts as a gray channel for illicit practices that have taken advantage of tax amnesty in the area until 2023. The uncontrolled welding of half cut and nose cut car parts has skyrocketed the motorization index and CO2 emissions; however, it has also resulted in alternative sources of livelihoods, as these accidental environmentalists had found modern sources of income. This is similar to low-tech innovation and business creation that takes advantage of tax holidays due to the special status of District Swat. The study highlights the most and least valuable recyclables and identifies the gray channel markets of spare parts, metal recycling, counterfeit products, fuel intermixing, and adulteration. The study contributes by untangling the understanding of a legal gambit of tax amnesty at a critical pre-policy input as well as advocates for rights of invisible stakeholders of waste management in Pakistan.

scholarly journals The Effect of Repeat Tax Amnesty and Tax Penalty Policy on Taxpayer Compliance (An Experimental Study)

2021 ◽  
Vol 8 (10) ◽  
pp. 105-116
Author(s):  
Ni Putu Riasning ◽  
Anak Agung Bagus Amlayasa ◽  
Luh Kade Datrini
Keyword(s):  
Experimental Study ◽  
Hypothesis Testing ◽  
Experimental Research ◽  
Research Output ◽  
Tax Compliance ◽  
University Research ◽  
Accounting Students ◽  
Repeated Application ◽  
Tax Amnesty ◽  
Compliance Decisions

This study aims to (1) examine the effect of repeated tax amnesty knowledge on taxpayer compliance, (2) examine the effect of tax sanctions on taxpayer compliance based on threats to taxpayer compliance decisions, and (3) examine differences in taxpayer compliance based on taxpayer knowledge, on the re-implementation of tax amnesty and the effect of tax sanctions on taxpayer compliance decisions. This study used a 2 x 2 factorial experimental research design between subjects by using 119 participants from accounting students from the Faculty Economic and Busines Warmadewa University. The results showed that both the knowledge of taxpayers on the re-implementation of tax amnesty and the effect of tax sanctions on taxpayer compliance decisions can affect taxpayer compliance. Besides that too, there is an interaction between taxpayer knowledge on the re-implementation of tax amnesty and the effect of tax sanctions on taxpayer compliance decisions where if the taxpayer is in a condition not aware of the repeated application of the tax amnesty, taxpayers who also receive high tax sanctions will show the highest degree of compliance, compared to subjects in other situations. Hypothesis testing using a different test t test with the help of the SPSS 26.0 program. The expected research output is that the results of this research will be published in the proceedings of the Warmadewa of University Research Institute. Keywords: Recurring tax forgiveness, tax sanctions, tax compliance.

scholarly journals PEMBEBASAN UTANG PAJAK DALAM RANGKA PENGAMPUNAN PAJAK

2018 ◽  
Vol 4 (2) ◽  
pp. 141-152
Author(s):  
Dwi Widia Astuti
Keyword(s):  
Debt Relief ◽  
The State ◽  
Legal Research ◽  
Conceptual Approach ◽  
Tax Amnesty ◽  
The Law ◽  
The Government ◽  
State Expenditures

The role of taxes is very important in the state finances. Taxes become necessary in financing the expenditures of the state, especially the routine state expenditures. However, not infrequently there are taxpayer actions that cause in State losses. The condition is realized by the government so that the government issued Law Number 11 Year 2016 on Tax Amnesty. However, with the issuance of the Tax Forgiveness Law, it has resulted in various views in the community because for some obedient taxpayers, it is assumed that taxpayers are granted the convenience of their mistakes. So that does not reflect justice as one of the objectives of the law. Based on the issue, the authors will conduct further research on the legality of tax debt relief in the framework of tax forgiveness and the urgency of determining the tax forgiveness rule. This study is qualified as a normative juridical legal research with a type of legal research doctrinal using a statutory approach, and a conceptual approach. From this research, it is expected that the writer can analyze related to the legality of tax debt relief in the framework of tax forgiveness and the urgency of determining tax forgiveness rule.

scholarly journals Implikasi Penerapan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak (Tax Amnesty) Dalam Meningkatkan Kepatuhan Wajib Pajak

2017 ◽  
Vol 7 (1) ◽  
pp. 1
Author(s):  
Agus Saiful Abib ◽  
Efi Yulistyowati ◽  
Amri Panahatan Sihotang
Keyword(s):  
Secondary Data ◽  
Fiscal Year ◽  
Tax Revenue ◽  
Short Term ◽  
Descriptive Research ◽  
Tax Amnesty ◽  
The Government ◽  
To Come ◽  
National Tax

<p>Tahun 2016, pemerintah mengeluarkan kembali kebijakan <em>Tax</em> <em>Amnesty </em>yang dituangkan dalam Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak. Pengampunan Pajak (<em>Tax</em> <em>Amnesty)</em> ini diharapkan dapat meningkatkan penerimaan pajak dalam jangka pendek melalui pembayaran uang tebusan, meningkatkan penerimaan pajak dalam jangka panjang melalui perluasan basis data pemajakan, meningkatkan kepatuhan Wajib Pajak, transisi ke sistem perpajakan baru yang lebih kuat dan adil, dan mendorong rekonsiliasi perpajakan nasional. Sehubungan dengan hal tersebut, untuk mengetahui apakah program <em>Tax</em> <em>Amnesty</em> Indonesia Tahun 2016 berhasil atau tidak, khususnya dalam meningkatkan kepatuhan wajib pajak, maka perlu dilakukan penelitian tentang : “Implikasi Penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak (<em>Tax</em> <em>Amnesty</em>) dalam Meningkatkan Kepatuhan Wajib Pajak”. Adapun permasalahan yang akan dibahas adalah bagaimana implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak<em> (Tax</em> <em>Amnesty)</em> dalam meningkatkan kepatuhan Wajib Pajak ? Berdasarkan implikasi tersebut, maka bagaimana sebaiknya pengaturan perpajakan yang akan datang ? Berdasarkan permasalahan tersebut jenis penelitian ini adalah yuridis normatif yang akan dikaji dengan pendekatan perundang-undangan, spesifikasi penelitiannya diskriptif analitis, data yang dipergunakan data sekunder, yang dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak<em> (Tax</em> <em>Amnesty)</em> dapat meningkatkan kepatuhan Wajib Pajak, dan berdasarkan implikasi tersebut SE Dirjen Pajak No. SE - 06/PJ/2017 seharusnya tidak hanya untuk tahun pajak 2017 saja, tetapi juga untuk tahun-tahun yang akan datang. Di samping itu perlu ada peraturan yang mengatur tentang pengawasan terhadap pelaksanaan hak Wajib Pajak.</p><pre>In 2016, the government re-issue the Tax Amnesty policy as outlined in Law Number 11 Year 2016 on Tax Amnesty. The Tax Amnesty is expected to increase tax revenue in the short term through ransom payments, increase tax revenues over the long term through the expansion of taxation databases, increase taxpayer compliance, transition to a stronger and more just tax system, and encourage national tax reconciliation. In relation to this matter, to find out whether the program of Tax Amnesty Indonesia Year 2016 succeed or not, especially in increasing taxpayer compliance, it is necessary to do research on: "Implications Implementation of Law Number 11 Year 2016 on Tax Amnesty in Improving Taxpayer Compliance ". The problem to be discussed is how the implications of the implementation of Law Number 11 Year 2016 on Tax Amendment (Tax Amnesty) in improving taxpayer compliance? Based on these implications, then how should the taxation arrangements to come? Based on the problem, this type of research is normative juridical which will be studied with the approach of legislation, the analytical descriptive research specification, the data used secondary data, which analyzed qualitatively. The result of the research shows that the implication of the implementation of Law Number 11 Year 2016 on Tax Amnesty can improve Taxpayer compliance, and based on the implication of SE Dirjen Pajak No. SE - 06 / PJ / 2017 should not only be for the fiscal year 2017 alone, but also for the years to come. In addition, there should be a regulation that regulates the supervision of the implementation of taxpayers' rights.</pre>

scholarly journals ANALISIS PERBEDAAN ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY SEBELUM DAN SESUDAH PERISTIWA PENETAPAN UNDANG-UNDANG TAX AMNESTY

2021 ◽  
Vol 10 (3) ◽  
pp. 186-198
Author(s):  
I Komang Wisnu Wardhana ◽  
Hermanto Hermanto ◽  
I Nyoman Nugraha AP
Keyword(s):  
Abnormal Return ◽  
Trading Volume ◽  
Secondary Data ◽  
Volume Activity ◽  
Analytical Technique ◽  
Tax Amnesty ◽  
Average Abnormal Return ◽  
Before And After ◽  
The Difference

The purpose of this study was to determine the difference in the average abnormal return and trading volume activity before and after the enactment of the tax amnesty law on the LQ-45 index. The type of data used in this study is secondary data with data collection techniques using the documentation method. Determination of the sample in this study using purposive sampling method with certain criteria so as to obtain 45 samples. The analytical technique used in this research is paired sample t-test with an observation period of 10 days. The results of this study indicate that: (1) There is no difference in the average abnormal return before and after the enactment of the tax amnesty law. (2) There is no difference in the average trading volume activity before and after the enactment of the tax amnesty law. 

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