Authors :
Fadli Afriyadi
Volume/Issue :
Volume 6 - 2021, Issue 7 - July
Google Scholar :
http://bitly.ws/9nMw
Scribd :
https://bit.ly/3gbALsr
Abstract :
Tax Amnesty is an abolition of taxes that are
actually owed, without being subject to tax administration
sanctions and criminal sanctions in the field of taxation.
The government's objective in making this Tax Amnesty
policy is to repatriate the assets of taxpayers that have not
been reported in the previous SPT and to restructure tax
objects. Where this Tax Amnesty policy is driven by the
less likely taxpayers to hide their wealth outside the
territory of the Unitary State of the Republic of
Indonesia. The purpose of this study was to determine
how the effect of the tax amnesty program on the growth
of taxpayers at the Tanjung Karang Pratama Tax Office,
Bandar Lampung City, how much the increase in the tax
ratio was due to the implementation of Tax Amnesty.
Keywords :
Effectiveness, Tax Amnesty, Taxpayers.
Tax Amnesty is an abolition of taxes that are
actually owed, without being subject to tax administration
sanctions and criminal sanctions in the field of taxation.
The government's objective in making this Tax Amnesty
policy is to repatriate the assets of taxpayers that have not
been reported in the previous SPT and to restructure tax
objects. Where this Tax Amnesty policy is driven by the
less likely taxpayers to hide their wealth outside the
territory of the Unitary State of the Republic of
Indonesia. The purpose of this study was to determine
how the effect of the tax amnesty program on the growth
of taxpayers at the Tanjung Karang Pratama Tax Office,
Bandar Lampung City, how much the increase in the tax
ratio was due to the implementation of Tax Amnesty.
Keywords :
Effectiveness, Tax Amnesty, Taxpayers.
