Personal Participation of Individual Taxpayer in the Annual Income Tax Return (SPT) of Income Tax (PPh) During Amnesty Tax Program Periods 1 and 2 by Business Sector In DKI Jakarta Regional Office Directorate General of Taxes
Journal Title: International Journal of Business and Applied Social Science - Year 2017, Vol 3, Issue 11
Abstract
The Government through the Ministry of Finance of Indonesia has been running the tax amnesty program for six months, from June 2016 to December 2016 or better known as tax amnesty period 1 and period 2. This study aims to identify and analyze mandatory compliance level of individuals based on the business sector located in DKI Jakarta Indonesia.This study using descriptive analysis using data from the ministry of finance of the republic of Indonesia directorate general of taxation unit directorate of technology taxation, 2017 in the area of Jakarta. The results show that in the regional office of the directorate general of taxes of East Jakarta and the regional office of the directorate general of taxation of Jakarta Special, the participation rate of individual taxpayers in the Regional Office has very low participation level in the Tax Amnesty program and when the SPT correction.
Authors and Affiliations
Budi Tri Rahardjo
Keywords
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