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Journal : Journal of Information System, Applied, Management, Accounting and Research

ANALISIS INCREASE TAX DAN TAX AMNESTY TERHADAP TAX ASSURANCE DALAM PROBABILITAS PEMERIKSAAN PAJAK Angelina, Natalia; Kurniawan, Rudy; Haryono, Haryono
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 3 (2024): JISAMAR (June-August 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i3.1549

Abstract

Charge is a required commitment owed by people or substances. In this context, the SAMSAT office participates in public services, contributing to fiscal monitoring and supervision of tax amnesty implementation. It was found that individuals tend to disagree more than agree with tax amnesty, but tax amnesty tends to improve tax compliance. The research method used was qualitative, involving interview sessions at the SAMSAT office. The goal was to gather detailed information about various aspects of public services, with the main objective of providing constructive suggestions to enhance service standards. Interviews were conducted at the Samsat UPT Wilayah I Kota Pontianak, covering the overall profile and structure of the institution, as well as documents related to tax regulations. The research results indicate that increased taxes impact tax assurance, affecting both expenditures and central taxes. Tax rates in daily collections are subject to change, and tax assurance plays a crucial role in handling and overseeing local taxpayers. The government ensures compliance with existing tax regulations, monitored by the Regional Revenue Agency and the State Audit Board, with annual routines to engage the general public in a timely manner.
Co-Authors ., Rusliyawati Abdul Gofur Adam, Ryan ADLIN, ADLIN Adyas, Dasmansyah Alfian Pradana, Johan Anang Siswanto, Anang Anastasia, Vivian Andika Andika Andries Lionardo, Andries Andy Alfatih Angelina, Natalia Angeline, Velicia Ardhi, Qisthi Ardimansyah Ardimansyah Asmar Asmar Asmar, Asmar Aswat, Ibnu Azkiya, Satria Tsani Azmi, Ika Nur BE, Marsum Bugis, Riki Cahya, Fuji Anggun Cahya Candy, Gandhes Tri Damayanti, Fera Darmayanti, Tessa Eka Darmini Darmini Dedy Syah Putra, Dedy Syah Dewi Sartika, Diana Elishang, Rachelle Elok Heniwati Emilya Ully Artha Euis Eti Rohaeti Fabiola, Rivanka Wana Hamiru, Hamiru Hapsari Ekonugraheni, Dyah Haryono Haryono Hayati Hehamahua Hermansyah Hermansyah Hijriah, Amanah Ikhsan, Syarbini Isnaini, Inayah Jozua Sabandar Khasanah, Magnalia Restu Kristianty, Cesilia Monika Loura, Berlia Malik, Sofian Masyitoh, Maulida Mery Yanti Mugiawati, Wawat Muhamad Chairul Basrun Umanailo MUHAMMAD FAHMI Muhsin Muhsin N M Haristanti, Sindy Nabila, Helmi Ilham Nawawi, Mansyur Ni Luh Putu Hariastuti NurAzmi, Ika Nurdin, Irfan Taufik Nurhasan Nurhasan, Nurhasan Putri Priyana, Ancella Rafa, Wukuf Dilvan Rafles Ginting Ramadanti, Indah Ravik Karsidi Retna Mahriani Rika Favoria Gusa Rohyana, Ripki Rowi, Saiful Sapitri, Maisa Sapja Anantanyu, Sapja Sari Rusmita Sharini, Putri Ayu Siti Helmyati Siti Masrochah Sugihardjo Sugihardjo Sumarno Syarifah Varbi S, Vieronica Veithzal Rivai Zainal Venus Khatta Salsabila Vieronica Varbi Sununianti, Vieronica Varbi Vitriyan Espa Wahri Sunanda Wahyu Hidayat Wibowo, Fahrudin Mukti Yandi, Welly Yantiana, Nella Yeti Kartikasari, Yeti Yusnaini Yusnaini Yusuf, Salma