Moneter : Jurnal Akuntansi dan Keuangan
Vol 5, No 1 (2018): April 2018

Pro - Kontra Kebijakan Tax Amnesty terhadap Kepatuhan Wajib Pajak di Indonesia

Noya Yukari Siregar (Airlangga University)



Article Info

Publish Date
04 Apr 2018

Abstract

Tax amnesty program in Indonesia is expected to increase the number of Taxpayers, then revenue from the tax increasing. However, the application of tax amnesty in Indonesia still raises the pros and cons. Tax amnesty program is not the first time applied in Indonesia, in previous years the implemented of tax amnesty program is considered failed because of lack of information disclosure so that taxpayers are reluctant to report assets owned. If the tax amnesty program is still applied in Indonesia, it is expected to not only remove taxpayer's right to tax but also increase taxpayer compliance in paying its obligation, so that it can increase tax revenue in the future. This research is done by literature study, and then analyzed by referring to the constitution, mass media, electronic media, etc. and also supported by library study related to tax amnesty.

Copyrights © 2018






Journal Info

Abbrev

moneter

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Moneter yang telah terindex oleh Google Scholar dengan p-ISSN: 2355-2700, e-ISSN: 2550-0139, dterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Sarana Informatika. Artikel telah melalui proses review oleh reviewer yang mempunyai kompetensi dibidangnya masing-masing. ...