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Journal : Behavioral Accounting Journal

UPAYA PENINGKATAN PENERIMAAN PAJAK PASCA TAX AMNESTY PADA KANWIL DJP BALI Ida I Dewa A Manik Sastri; Luh Kade Datrini
Behavioral Accounting Journal Vol 1 No 1 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (715.78 KB) | DOI: 10.33005/baj.v1i1.17

Abstract

On July 1, 2016, the Government established Law No. 11 of 2016 concerning Tax Amnesty. This law has been postponed several times, after tough discussions in the House of Representative (Dewan Perwakilan Rakyat โ€“ DPR) since 2015. The failure to achieve tax revenues over the past few years has triggered the enactment of this law. The government sees that tax revenues are still low due to a lack of public awareness in reporting taxes, even though the government in the last few years has relied heavily on state revenues from the results of tax revenues. The World Bank notes that Indonesia's tax ratio in 2014 was only 10.84% โ€‹โ€‹of Gross Domestic Income, while the average tax ratio of countries in the world was 14.81%. So the level of tax collectibility in Indonesia is still very small, so it is quite heavy in supporting state spending. The purpose of this study was to find out the benefits of tax amnesty as an effort to stimulate national income, to find out the magnitude of the tax amnesty contribution in increasing state revenues, and analyze the influence of several factors in increasing tax revenue after tax amnesty. The implementation of tax amnesty that ended at the end of March 2017 was quite good. The results showed that the number of taxpayers participating in the tax amnesty were 974,058, the amount was still small compared to the potential tax in the country. The amount of state revenue from the Tax amnesty is 107 trillion from 1,104.9 total realized tax revenues in 2016. An important point that must be done immediately after the tax amnesty is the administration update related to data and information management with an integrated IT system with all stakeholders, coordination of tax law enforcement through examination, and institutional transformation.
Co-Authors A A S Manik Cindrawati A.A. Bagus Amlayasa Anak Agung Ayu Erna Trisnadewi Anak Agung Gede Oka Wisnumurti Anak Agung Rai Asmani K., Anak Agung Angga Adi Suarjaya I Komang Arlia Sugiarmini D K T Sukmadewi Dewa Ayu Nyoman Sriastuti, Dewa Ayu Nyoman Erminilda Alvionita Lehot Gde Deny Larasdiputra Gusti Ayu Kade Dewi Utari Gusti Ayu Kade Dewi Utari Hillary Christensen Haris I Gusti Agung Prama Yoga I Gusti Ayu Agung Milla Cahyaninggaluh I Gusti Ayu Intan Saputra Rini I Gusti Ngurah Sanjaya I Kadek Rubi Mulyana I Ketut Bagus Indranatha I Ketut Selamet I Made Suwitra I Made Suwitra I Made Suwitra, I Made I Made Wianto Putra I P A Raditya_Putra I W Widiantara_Putra I Wayan Sudemen I Wayan Wesna Astara I.B Made Putra Manuaba I.B. Made Putra Manuaba Ida Ayu Gita Sri Mahadewi Ida I Dewa Ayu Manik SASTRI Ida I Dewa Ayu Mas Manik Sastri Joannete Maria Cimpatara De Joman Joannete Maria Cimpatara De Joman Ketut Sudarmini L. G. P. Sri Eka Jayanti L.G.P Sri Eka Jayanti Luh Suriati Manik Sastri, I. I. D. A. Muhammad Asyraf Hasim N K Mardewi N L P Sulis_Dewi N P G Satria_Kesumayasa Ni Kadek Anik Maharani Ni Kadek Suartika Yanti Ni Komang Shinta Ayu Putri Kartika Sari Ni Luh Putu Aryani Ni Luh Putu Mita Miati Ni Luh Putu Ratna Wahyu Lestari Ni Made Dessy Natalia Ni Nengah Seri Ekayani Ni Nengah Widiasti Ni Nyoman Rusmiati Ni Putu Astri Purnama Dewi Ni Putu Diah Utari Ni Putu Pertamawati, Ni Putu Ni Putu Riasning Ni Putu Shinta Larassati Dewi Putu Gede Wisnu Permana Kawisana Sintya Wiranti Cahyono Winny Aprilia Nurita Ujur Agun