ANALISIS EFEKTIVITAS TAX AMNESTY TERHADAP TOTAL PENERIMAAN DAN TOTAL PELAPORAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA PONOROGO
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Institusion
Universitas Muhammadiyah Ponorogo
Author
Mayasari, Desi
Subject
HB Economic Theory
Datestamp
2023-03-20 01:43:05
Abstract :
The purpose of this study wasto evaluate the impact of the tax Amnesty?s implementation on tax collection and reporting at KPP Pratama Ponrogo during the third and fourth quarters of 2016 (Juli to september and October to December). Data collection for this quantitative study involed a documented examination of secondary sources. The study requires historical information on tax revenue and reporting from 2016, the year KPP Pratama Ponorogo initiated its tax amnesty. According to research on the impact of the tax amnesty program's implementation on tax revenues in 2016, the effectiveness value was 69.69% in the third and fourth quarters and grew by 2.69% to 72.38% in the fourth quarter. Due to an increase in the number of taxpayers taking advantage of the tax amnesty program, effectiveness increased from the third to the fourth quarter. The third and fourth quarters of 2017 revealed poor results for the execution of the tax amnesty program on tax reporting, with an effectiveness value in the third quarter reaching 19.84% and falling by 12.26% in the fourth quarter to 7, 58%. The decrease in the level of reporting effectiveness occurred because of a decrease in the realization of reporting in 2017.
The purpose of this study wasto evaluate the impact of the tax Amnesty?s implementation on tax collection and reporting at KPP Pratama Ponrogo during the third and fourth quarters of 2016 (Juli to september and October to December). Data collection for this quantitative study involed a documented examination of secondary sources. The study requires historical information on tax revenue and reporting from 2016, the year KPP Pratama Ponorogo initiated its tax amnesty. According to research on the impact of the tax amnesty program's implementation on tax revenues in 2016, the effectiveness value was 69.69% in the third and fourth quarters and grew by 2.69% to 72.38% in the fourth quarter. Due to an increase in the number of taxpayers taking advantage of the tax amnesty program, effectiveness increased from the third to the fourth quarter. The third and fourth quarters of 2017 revealed poor results for the execution of the tax amnesty program on tax reporting, with an effectiveness value in the third quarter reaching 19.84% and falling by 12.26% in the fourth quarter to 7, 58%. The decrease in the level of reporting effectiveness occurred because of a decrease in the realization of reporting in 2017.
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