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All Journal WICAKSANA: Jurnal Lingkungan dan Pembangunan Behavioral Accounting Journal
Ida I Dewa A Manik Sastri
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Social Sciences

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UPAYA PENINGKATAN PENERIMAAN PAJAK PASCA TAX AMNESTY PADA KANWIL DJP BALI Ida I Dewa A Manik Sastri; Luh Kade Datrini
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 2 No. 1 (2018)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.2.1.2018.8-16

Abstract

Pada tanggal 1 Juli 2016, Pemerintah menetapkan Undanng-Undanng No 11 Tahun 2016 tentang Pengampunan Pajak. Undang-Undang ini sempat beberapa kali mengalami penundaan, setelah adanya pembahasan yang alot di DPR sejak tahun 2015. Tidak tercapainya penerimaan pajak selama beberapa tahun terakhir menjadi pemicu diberlakkukannya undang-undang ini. Setelah pemerintah melihat bahwa penerimaan pajak masih rendah karena kurangnya kesadaran masyarakat dalam melapor pajak. Padahal pemerintah beberapa tahun terakhir sangat menggantungkan penerimaan negara dari hasil penerimaan pajak. Catatan Bank dunia, tercatat tax ratio Indonesia selama 2014 hanya sebesar 10,84% dari Gross DomestikBruto, sedangkan rata-rata tax ratio negara didunia adalah 14,81%. Jadi tingkat kolektibilitas pajak di Indonesia masih sangat kecil, sehingga cukup berat dalam menopang pembelanjaan negara. Adapun tujuan dari penelitian ini adalah:Untuk mengetahui manfaat tax amnesty sebagai upaya untuk menstimulus pendapatan nasional, untuk mengetahui besarnya sumbangan tax amnesty dalam meningkatkan penerimaan negara, menganalisis pengaruh beberapa faktor dalam upaya peningkatan penerimaan pajak pasca Tax amnesty. Pelaksanaan pengampunan pajak (Tax Amnesty) yang berakhir pada akhir maret 2017 berlangsung cukup baik. Tercatat hasilnya sebagai berikut: jumlah wajib pajak yang ikut tax amnesty sebanyak 974.058 pelaporan SPH, jumlah tersebut masih kecil dibandingkan dengan potensi pajak di tanah air. Jumlah penerimaan negara dari Tax amnesty adalah 107 Triliyun dari 1.104,9 total realisasi penerimaan pajak tahun 2016. Pasca Tax Amnesty maka point penting yang harus segera dilakukan adalah:Pemutahiran administrasi terkait manajemen data dan informasi dengan sistem IT yang terintegrasi dengan semua stakeholders, koordinasi penegakan hukum perpajakan melalui pemeriksaan, dan transpormasi kelembagaan Kata kunci: Pasca tax amnesty, keterbukaan informasi antar lembaga, Pemeriksaan dan Pemutahiran sistem IT dan informasi data perpajakan
UPAYA PENINGKATAN PENERIMAAN PAJAK PASCA TAX AMNESTY PADA KANWIL DJP BALI Ida I Dewa A Manik Sastri; Luh Kade Datrini
BAJ: Behavioral Accounting Journal Vol. 1 No. 1 (2018): January-June 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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 – 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% ​​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 Luh Kade Datrini