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All Journal Jurnal Budget
Robby Alexander Sirait
Budget Review Center, Parliamentary Expertise Agency, Secretariate General of House of Representatives of Indonesia
Economics, Econometrics & Finance Social Sciences

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Pengaruh Perubahan Sanksi Hukum dalam Undang-Undang Tentang Ketentuan Umum dan Tata Cara Perpajakan Terhadap Penerimaan Pajak Penghasilan Robby Alexander Sirait
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 1 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

Tax reform in Indonesia began in 1983 with the enactment of Law Number 6 of 1983. One of the regulatory purposes of this law is to regulate tax sanctions in order to increase tax compliance and tax revenue. This study aims to determine the changes in tax sanctions from 1983 to 2009 and to examine the effect of tax sanctions on income tax revenues in Indonesia. By using a normative juridical approach, the results of the study show that the regulation of tax sanctions since the third amendment in 2007 is heavier than the previous amendments. Then, the results of quantitative research using the OLS method show that more serious tax sanctions have a positive and statistically significant effect on income tax revenues.
PENGARUH PENGAMPUNAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Robby Alexander Sirait
Jurnal Budget : Isu dan Masalah Keuangan Negara Vol 7 No 2 (2022): Jurnal Budget: Isu dan Masalah Keuangan Negara
Publisher : Pusat Kajian Anggaran

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Abstract

One of the objectives of tax amnesty is to increase taxpayer compliance. This research empirically analyzes the effect of tax amnesty on taxpayer compliance in Indonesia. The data were collected from 34 provinces between 2015 and 2019. To analyze cross-provinces panel data of 34 provinces from 2015 to 2019, we used a fixed effect model (FEM). The findings showed tax amnesty has no effect on taxpayer compliance. Another finding is tax knowledge as measured by the level of education has a positive influence on taxpayer compliance and is statistically significant. And finally, we suggest the government consider carefully when re-implementing the tax amnesty. We also provide several recommendations to significantly increase taxpayer compliance.
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