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 Sunset Policy and its Effect on Tax Compliance: Case Study Indonesia

2018 ◽  
Vol 7 (3.25) ◽  
pp. 120
Author(s):  
Elsie Sylviana Kasim S.Sos. M.Si ◽  
Fitria Arianty S.Sos. M.Si ◽  
Yulial Hikmah S.Si. M.Si
Keyword(s):  
Moving Average ◽  
Descriptive Analysis ◽  
Tax Compliance ◽  
Secondary Data ◽  
Tax Amnesty ◽  
Compliance Level ◽  
Administrative Sanction ◽  
The Government ◽  
Long Term Impact

Indonesia has several times conducted Tax Amnesty as an effort to pursue the target of increasing tax revenue. One of the Tax Amnesty ever conducted by Indonesia is Sunset Policy which is giving the elimination of administrative sanction. It cannot be denied that Sunset Policy will result in an increase in tax compliance in the short term. This research will look at the long-term impact of Sunset Policy in Indonesia by using Seasonal Autoregressive Integrated Moving Average (SARIMA). The approach used by the authors in this study is a quantitative approach that is a descriptive analysis. The data obtained is secondary data in the form of monthly data receipt of Personal Income Tax from 2004 to 2012 which can be used as a review and researcher base to analyze the effect of Sunset Policy on tax compliance level in Indonesia. Based on the data processing, the results obtained that Sunset Policy affected tax compliance in the year of the issuance of Sunset Policy. However, in the following years after the Sunset Policy is no longer valid, the policy still has a significant effect on tax compliance. Post-Sunset Policy the government does not issue a special policy in order to enforce the law.  

Evaluasi Pelaksanaan Program Amnesti Pajak Tahun 2016 Di Indonesia

2019 ◽  
Vol 10 (1) ◽  
pp. 34-50
Author(s):  
Setiadi Alim Limseti ◽  
Lilik Indrawati
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Point Of View ◽  
Tax Revenue ◽  
Successful Implementation ◽  
Tax Base ◽  
Tax Revenues ◽  
Tax Amnesty ◽  
The Government

Income from the tax sector is generally the main income for all countries in the world in order to finance its activities. Increased revenue from the tax sector is often hampered, due to the large tax evasion and tax avoidance activities. Tax evasion and tax avoidance practices are triggered by the practice of low tax rates and other facilities provided by the tax heaven countries. In order to combat tax evasion and tax avoidance, the approach taken by each country is different. But basically approach done can be distinguished on soft apporach and hard approach. One approach that is classified as a soft approach is a tax amnesty program. In 2016 the Government of Indonesia is implementing a tax amnesty program based on Law Number 11 of 2016 concerning Tax Amnesty applied from 1 July 2016 to 31 March 2017. This paper will evaluate the successful implementation of the tax amnesty program that has been implemented in Indonesia. Evaluation is based on the achievement of 3 objectives, namely the repatriation of assets from abroad, expansion of the tax base and increase in tax revenue for the short and long term. From the point of asset repatriation, the tax amnesty program is considered quite successful, because although the target of asset repatriation is not achieved, but the asset repatriation has reached 30.54% of the estimated financial assets abroad. From the point of view of the expansion of the tax base, the number of declarations and repatriation reaches Rp. 4,737.56 trillion has exceeded the target. Meanwhile, from the point of view of increasing short-term tax revenues, the objective of the amnesty program can be considered quite successful, because it contributes 10.15% to the average amount of tax revenue in 2016 and 2017, although it has not been able to raise the growth rate of overall tax revenue for the year 2016 and 2017. Increased tax revenues for the long term can not be evaluated, because the tax amnesty program was completed 1 year ago.

scholarly journals Analisis Pengaruh Likuiditas, Faktor Fundamental Ekonomi Makro Dan Faktor Eksternal Terhadap Imbal Hasil Surat Utang Negara (Seri FR0031)

2019 ◽  
Vol 2 (1) ◽  
pp. 46
Author(s):  
Deandra Aulia
Keyword(s):  
Exchange Rate ◽  
Interest Rate ◽  
Sovereign Debt ◽  
Secondary Data ◽  
Debt Management ◽  
Short Term ◽  
Fixed Rate ◽  
Negative Effect ◽  
The Government

The government reopened the series FR0031 sovereign debt at the beginning of January 2010 through the Bank Indonesia auction system. The offered interest rate same as the beginning when the government issued FR0031 series debt securities, fixed rate of 11% but over time yield or yield in the form of coupons received by investors are fluctuating.               The aims of this research is to analyze the short term and long term influence of liquidity, interest rate, inflation, GDP, and exchange rate to imbal hasil National Bond (SUN) in the year of 2010 – 2017. This research using quarterly data of 2010 – 2017 for each variable. Data in this study is secondary data time series which provide by Bloomberg, Bank Indonesia, BPS and publication of Directorate General of Debt Management. The methode which used in this research is Error Correction Model. The result shows that variable inflation, GDP and exchange rate significantly positive effect in otherhand liquidity and interset rate significantly negative effect on Imbal hasil Curve SUN in long term. Judging by the value of the R square was 0.906314 it means 90.63% of imbal hasil explainable by independent variables used in this research the rest 9.37% explained by other factors. Based on the regression results there is no variable that significant in the short term with R square of 0.341939 which means the independent variable is able to explain 34.19% and 65.81% variation of the dependent variable

scholarly journals PENGARUH E-COMMERCE, INFLASI, DAN NILAI TUKAR TERHADAP PERTUMBUHAN EKONOMI INDONESIA

2020 ◽  
Vol 2 (1) ◽  
pp. 151
Author(s):  
Widya Ayu Lastri ◽  
Ali Anis
Keyword(s):  
Economic Growth ◽  
Exchange Rate ◽  
Error Correction ◽  
Secondary Data ◽  
Term Effect ◽  
Short Term ◽  
Correction Model ◽  
Descriptive Research ◽  
Long Term Effect

This Study aims to examine and to analisys the influencing factors on economic growth in Indonesia, which the variables are e-commerce, inflation and exchange rate. This study is associative descriptive research, which using secondary data from 2011Q1-2018Q4 that obtained from relevant institutions and agencies. Analisys using Error Correction Model (ECM) method. This study using Ordinary Lest Square (OLS) method to know the long term effect and ECM to know the short term effect at one blow.The study found that in the long term, e-commerce and exchange rate have a significant effect and inflation have not a significant effect. And in the short term, e-commerce have a positive and significant effect, while inflation and exchange rate have a negative and not significant.

scholarly journals PELAKSANAAN PROGRAM TAX AMNESTY DALAM RANGKA MENINGKATKAN KEPATUHAN WAJIB PAJAK BADAN

2018 ◽  
Vol 2 (2) ◽  
pp. 53-63
Author(s):  
Ira Murweni ◽  
Gunardi .
Keyword(s):  
Interest Rates ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Tax Amnesty ◽  
Improve Compliance ◽  
The Republic ◽  
The Government ◽  
Quantitative Descriptive

Tax Amnesty is one type of government policy that is used to accelerate economic growth and restructuring through the transfer of assets, which will affect domestic liquidity improvements, improve rupiah exchange rate, decrease interest rates, and increase investment, and increase tax revenues, others will be used for development financing. This study aims to measure the extent to which the success of the tax amnesty program implemented by the Government of the Republic of Indonesia during the period 2016 - 2017 in order to improve compliance with corporate taxpayers. The research method used in this research is quantitative descriptive by using secondary data that is the amount of tax amnesty fund receipt during Period I: from the date of enactment until September 30, 2016; Period II: From October 1, 2016 to December 31, 2016, and Period III: from 1 January 2017 to 31 March 2017 and the amount of corporate and personal taxpayers attending the program. Tests conducted on the amount of tax agencies that make the redemption of property and the number of applicant’s tax amnesty program with the amount of tax amnesty and tax revenue in the same period. While the analysis of research data used is multiple linear regression analysis at a significant level α = 0.05 with the number of samples as many as 32 secondary data processed with SPSS software version 21 for Windows. Results The results of the t-independent test show that the implementation of the tax amnesty program is generally effective in improving taxpayer compliance.

scholarly journals Evaluasi Pelaksanaan Program Amnesti Pajak Tahun 2016 Di Indonesia

2018 ◽  
Vol 10 (1) ◽  
pp. 34-50
Author(s):  
Setiadi Alim Lim ◽  
Lilik Indrawati
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Point Of View ◽  
Tax Revenue ◽  
Successful Implementation ◽  
Tax Base ◽  
Tax Revenues ◽  
Tax Amnesty ◽  
The Government

Income from the tax sector is generally the main income for all countries in the world in order to finance its activities. Increased revenue from the tax sector is often hampered, due to the large tax evasion and tax avoidance activities. Tax evasion and tax avoidance practices are triggered by the practice of low tax rates and other facilities provided by the tax heaven countries. In order to combat tax evasion and tax avoidance, the approach taken by each country is different. But basically approach done can be distinguished on soft apporach and hard approach. One approach that is classified as a soft approach is a tax amnesty program. In 2016 the Government of Indonesia is implementing a tax amnesty program based on Law Number 11 of 2016 concerning Tax Amnesty applied from 1 July 2016 to 31 March 2017. This paper will evaluate the successful implementation of the tax amnesty program that has been implemented in Indonesia. Evaluation is based on the achievement of 3 objectives, namely the repatriation of assets from abroad, expansion of the tax base and increase in tax revenue for the short and long term. From the point of asset repatriation, the tax amnesty program is considered quite successful, because although the target of asset repatriation is not achieved, but the asset repatriation has reached 30.54% of the estimated financial assets abroad. From the point of view of the expansion of the tax base, the number of declarations and repatriation reaches Rp. 4,737.56 trillion has exceeded the target. Meanwhile, from the point of view of increasing short-term tax revenues, the objective of the amnesty program can be considered quite successful, because it contributes 10.15% to the average amount of tax revenue in 2016 and 2017, although it has not been able to raise the growth rate of overall tax revenue for the year 2016 and 2017. Increased tax revenues for the long term can not be evaluated, because the tax amnesty program was completed 1 year ago.

scholarly journals The Differences of Taxpayer Compliance Before and After Tax Amnesty Stimulus

2018 ◽  
Vol 15 (2) ◽  
pp. 15
Author(s):  
Subadriyah Subadriyah ◽  
Siti Aliyah
Keyword(s):  
Tax Compliance ◽  
Primary Data ◽  
Short Term ◽  
Paired Sample ◽  
Tax Amnesty ◽  
Before And After ◽  
Total Data ◽  
The Government ◽  
Short Time

Tax amnesty is a type of remission program for taxpayers where they are freed from their tax obligations but, in exchange for the tax liability forgiveness, have to pay a redemption amount of money and disclose incomplete or unreported income in their previous tax periods, without having to face theadministrative penalty or tax prosecution. The short-term purpose of tax amnesty is to increase the country's income in large quantities in a short time. In the long-term, this program is intended to form a wider database so that the government can increase the number of taxpayers and level of tax compliance. This study aims to determine the differences in taxpayer compliance during the periods before (pre-test) and after (pro-test) the Indonesian Tax Amnesty program which ended on March 31, 2017. The population was taken from the total data of taxpayers registered in KPP Pratama Jepara. The sample for this research includes 100 respondents based on Slovin's formula calculation. The sampling was done using purposive sampling, and the type of data used was primary data collected via questionnaire distribution. The method used for the data analysis was a paired sample t-test. The results showed that the taxpayer compliance between the pretest and protest of tax amnesty program changed. This difference indicates an increase in taxpayer compliance, although still very low.

scholarly journals Analysis of Elasticity and Buoyancy and Projection of Tax in Nepal

2018 ◽  
Vol 32 (1) ◽  
pp. 105-116
Author(s):  
Dil Nath Dangal
Keyword(s):  
Gross Domestic Product ◽  
Secondary Data ◽  
Domestic Product ◽  
Fiscal Year ◽  
Tax Revenue ◽  
Tax System ◽  
Indirect Taxes ◽  
The Government ◽  
Year 2000

This study has been designed to calculate elasticity and buoyancy and projection of various taxes in Nepal from 2018 to 2020. This study is based on secondary data published by the government of Nepal covering a period between the fiscal year 2000 to 2016. The various sources of revenue as a proportion of the Gross Domestic Product (GDP) have been analyzed during this period. This study particularly deals with the analysis of elasticity and buoyancy of tax and nontax revenue. The projection of tax revenue since 2018 to 2020 has also been forecasted. The findings reveals that the overall tax system of Nepal seemed to be inelastic during study period, and direct taxes appeared smaller elasticity’s than indirect taxes and those buoyancy coefficients of major taxes became much higher than their respective elasticities.

scholarly journals Productivity and Responsiveness of Tax Yields in Nepal

NUTA Journal ◽  
2018 ◽  
Vol 5 (1-2) ◽  
pp. 17-26
Author(s):  
Bashu Dev Dhungel
Keyword(s):  
Dominant Role ◽  
Secondary Data ◽  
Fiscal Year ◽  
Tax Revenue ◽  
Elasticity Coefficient ◽  
Tax Base ◽  
Revenue Collection ◽  
The Government ◽  
The Individual ◽  
Log Linear

 This study is based on secondary data published by the government of Nepal covering a period between 1990/91 and 2013/14 fiscal year. The various sources of revenue as a proportion of the GDP have been analyzed during this period. An adjusted revenue series have been prepared for total and the individual taxes by using the Sahota method of proportional adjustment. The Productivity and Responsiveness of taxes has been measured by estimating the elasticity and buoyancy co-efficient using double log linear regression equation. The findings reveal that indirect tax has been playing a dominant role for total tax revenue collection. Indirect tax is considered regressive in nature and is not justifiable on equity ground and progressiveness. Regarding elasticity and buoyancy, the elasticity coefficient of overall taxes are less than unity and it is inelastic in nature. But, buoyancy coefficient of overall taxes is greater than unity. This high buoyancy but low elasticity of all major tax heads signifies the need for additional government efforts of expanding the tax base to increase revenue and lower its resource gap.

Is This the End of the ‘Long Term’ for Pensions Actuaries?. A Discussion Meeting

2006 ◽  
Vol 12 (1) ◽  
pp. 63-78
Keyword(s):  
Investment Strategy ◽  
Pension Scheme ◽  
Investment Strategies ◽  
Short Term ◽  
Retirement Benefits ◽  
The Government ◽  
To Come ◽  
Legislative Changes ◽  
Funding Environment

INTRODUCTIONThe Profession claims to make financial sense of the future, and our particular angle is our purported ability to see past the whims of the short termists and keep an unwavering eye on the long term. The pensions arena has been no different … until now?In June 2003, the Government converted defined retirement benefits unambiguously from an arguably vague promise to a debt, behind which the sponsor has to stand. A series of subsequent legislative changes, including the introduction of Scheme Specific Funding and of the Pension Protection Fund (PPF), with its proposed risk-based levies, has forced trustees to take a more commercial view to make sure that accrued benefits are met.This stands in contrast to the gentler ‘funding’ environment in which pension schemes and Scheme Actuaries had become used to working. In that environment, the actuarial ‘long term’ justified many of the decisions taken in funding schemes — the long-term focus drove investment strategy and the approach to setting or agreeing contribution rates.Has the rationale for the ‘long term’ disappeared: now that some of the discussion about funding has included talk of deficit correction periods of less than five years; now that accounting standards put any investment and actuarial volatility in the pension scheme into the sponsor's accounts every year; and now that PPF levies will change from year to year as funding levels and sponsor covenants change?Has the Actuarial Profession over-reacted in focusing on the short term, or has it under-reacted? Will investment strategies look very different in years to come? Will valuations and funding advice take on a different shape?

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