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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Pendidikan Vokasi Cakrawala Pendidikan Journal of Education and Learning (EduLearn) JEJAK JURNAL EVALUASI PENDIDIKAN JURNAL ILMIAH EDUCATIONAL MANAGEMENT Jurnal Akuntabilitas Manajemen Pendidikan Jurnal Manajemen & Supervisi Pendidikan Al Ishlah Jurnal Pendidikan REiD (Research and Evaluation in Education) Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal PAJAR (Pendidikan dan Pengajaran) Pendas : Jurnah Ilmiah Pendidikan Dasar Sosio e-kons JABE (Journal of Applied Business and Economic) Journal of Vocational Education Studies RESEARCH AND DEVELOPMENT JOURNAL OF EDUCATION (RDJE) IJECA (International Journal of Education and Curriculum Application) Bulletin of Counseling and Psychotherapy JagoMIPA: Jurnal Pendidikan Matematika dan IPA STRATEGY : Jurnal Inovasi Strategi dan Model Pembelajaran Jurnal PkM (Pengabdian kepada Masyarakat) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Academia Perspectives JURNAL PENDIDIKAN INDONESIA: Teori, Penelitian, dan Inovasi Jurnal Multidisiplin Madani (MUDIMA) Jurnal Pengabdian Masyarakat Formosa (JPMF) Jurnal Pendidikan dan Ilmu Sosial JOMPA ABDI: Jurnal Pengabdian Masyarakat MASALIQ: Jurnal Pendidikan dan Sains Publikasi Pengabdian Masyarakat Komputer dan Teknologi (PUNDIMASKOT) Jurnal Pemberdayaan Masyarakat TARBIYATUNA : Jurnal Kajian Pendidikan, Pemikiran dan Pengembangan Lembaga Pendidikan Islam Eduvest - Journal of Universal Studies BULLET : Jurnal Multidisiplin Ilmu AMMA : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat Bangun Cipta, Rasa, & Karsa (Jurnal PKM BATASA) Herodotus: Jurnal Pendidikan IPS J-CEKI Jurnal Pendidikan Progresif
Hendro Prasetyono
Universitas Indraprasta PGRI
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Journal : JEJAK

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The Difference of Enterprises Taxpayers Compliance after Tax Amnesty Fitria, Dona; Abdillah, Agus; Prasetyono, Hendro; Cahyo, Ismail Dwi; Burhanudin, Burhanudin
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 12, No 1 (2019): March 2019
Publisher : Semarang State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v12i1.18826

Abstract

The purpose of this study was to determine and analyze the compliance of enterprises taxpayers before and after the tax amnesty was applied in KPP Pratama South Jakarta. The research location was at KPP Pratama Jakarta Cilandak, KPP Pratama Jakarta Pancoran, KPP Pratama Jakarta Mampang, and KPP Pratama Jakarta Pasar Minggu. Data collection with documentation techniques, namely secondary data collection. Taxpayer’s compliance data for 2015, which is SPT as of March 2016, is assumed to be data before tax amnesty. While the 2016 taxpayer’s compliance data which is SPT as of March 2017 is assumed to be the data of the tax amnesty validity period. The data analysis technique in this study uses the SPT taxpayer compliance ratio 2016 - 2017. Statistical tests using Paried Sample t-Test. The results of the study showed that the amount of enterprises taxpayer compliance submitting timely Annual Tax Returns increased by 10.60% from 13.40% to 24.00%. Furthermore, the taxpayer’s compliance ratio that did not submit the Annual Tax Return decreased by 3.90%, namely in 2016 amounted to 76.92% to 73.02% in 2017. The Paired Sample t-Test has different Enterprises Taxpayer’s compliance before and after the enactment of tax amnesty.
The Difference of Enterprises Taxpayers Compliance after Tax Amnesty Fitria, Dona; Abdillah, Agus; Prasetyono, Hendro; Cahyo, Ismail Dwi; Burhanudin, Burhanudin
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 12, No 1 (2019): March 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v12i1.16555

Abstract

The purpose of this study was to determine and analyze the compliance of enterprises taxpayers before and after the tax amnesty was applied in KPP Pratama South Jakarta. The research location was at KPP Pratama Jakarta Cilandak, KPP Pratama Jakarta Pancoran, KPP Pratama Jakarta Mampang, and KPP Pratama Jakarta Pasar Minggu. Data collection with documentation techniques, namely secondary data collection. Taxpayer’s compliance data for 2015, which is SPT as of March 2016, is assumed to be data before tax amnesty. While the 2016 taxpayer’s compliance data which is SPT as of March 2017 is assumed to be the data of the tax amnesty validity period. The data analysis technique in this study uses the SPT taxpayer compliance ratio 2016 - 2017. Statistical tests using Paried Sample t-Test. The results of the study showed that the amount of enterprises taxpayer compliance submitting timely Annual Tax Returns increased by 10.60% from 13.40% to 24.00%. Furthermore, the taxpayer’s compliance ratio that did not submit the Annual Tax Return decreased by 3.90%, namely in 2016 amounted to 76.92% to 73.02% in 2017. The Paired Sample t-Test has different Enterprises Taxpayer’s compliance before and after the enactment of tax amnesty.
Co-Authors Abdillah, Agus Abdillah, Agus Abdillah, Agus Abdul Munir Adawiyah Adawiyah Agus Abdillah Agus Abdillah Agus Abdillah Agus Tri Sutoyo Akhmad Sefudin Ami, Aminah Andriani Andriani Anita, Tri Anna Nurfahana Anna Nurfarhana Anna Nurfarkhana ARDIANSYAH, ACHMAD Ari Whindayati Arif Mulyanto Arif Sasmoko Arif Vidiarto Asikin, Iin Asikin, Iin Azizah, Aviaska Burhanudin Burhanudin Burhanudin, Burhanudin Cahyo, Ismail Dwi Dedeh Kurniasari Desnaranti, Laila Diana Lestari, Rina Dicky Kurnia Dika Ayuning Dodo Murtado Dona Fitria Dwi Handayani Eka Rahmantika, Laila Eryanto, Dwi Farabi, Muhammad Nur El Fatimah, Fatimah Febry Marindra Cysbya Erdlanda Hapsari, Vinandri Hardian Mursito Hendra Wijaya Heri Nurranto Hertanto, Yudhi Heru Sriyono Iin Asikin Indriyani Indriyani Ira Pratiwi Ramdayana Ira Pratiwi Ramdayana Ira Pratiwi Ramdayana Ismail Dwi Cahyo Isnaeni, Yulia J. Sabas Setyohadi J. Sabas Setyohadi JEMAH, MUHAROH Lanti Mustika Maria Immaculata Adhisti P.D Maria Immaculata Adhisti Prima Maria Immaculata Adhisti Prima Dewi Maria Immacullata Adhisti Prima Masudah, Hikmah Meidilah Melda Rumia Rosmery Simorangkir Muhammad Noor Mulyadi, Arif Mulyaningrum, Vicihayu Dyah Nardiyanto, Nardiyanto Nasir, Hamidah Nurdin Nurdin Nurfarhana, Anna Nurfarkhana, Anna Nurul Hikmah Nurul Viah Tsania Rahman Pane, Medyawati Pratiwi, Elisabet Yudith Dian Purnama, Syahfitri Rahmi Nur Salamah Ramdayana, Ira Pratiwi Ramdayana, Ira Pratiwi Ramdayana, Ira Pratiwi Rani Nurhayati Rosida Ratih Lailathi Prajamukti Rendika Vhalery Retty Rizda Ismaillah Rhisma Putri Oktaviani Risma Uly Manalu, Risma Uly Ritiauw, Samuel P. Rizkiyah, Nur Rosida, Rani Nurhayati RR. Ella Evrita Hestiandari Rudi Azis Sabariyah Sabas Setyohadi, J Saefulah Salmin Salmin Sanyo Saputra Saring, Saring Setiawati, Nur Amega Setyohadi, J. Sabas Sifa Fatimah Siregar, Edison SITI FATIMAH Sri Hapsari Sumaryati Tjitro Sumarto Sumaryati Tjitrosumarto Sumaryati Tjitrosumitro Sumaryoto Sumaryoto Sumaryoto, Sumaryoto Suparman, Heru Supryanto Surwiti, Surwiti Tjipto Djuhartono Tjitrosumarto, Sumaryati Toto Widiarto Tri Anita Tulus Widjajanto Ummi lailatun ni’mah Wening Estiningsih Widodo Widodo Widodo Widodo Widodo Widya Priska Anggraini Yahya, Aliya Izet Begovic Yusi