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

Related Articles

Effect of environmental capabilities on environmental strategies and performances of thermal power plants in Iran

The electricity industry has an important role in the economic growth and industrial dynamics in all countries. However, it is one of the main sources of environmental pollutants as well. Hence, environmental experts a...

DETERMINANTS OF EQUITY SHARE PRICES OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

The study investigated the fundamental determinants of equity share prices of listed deposit money banks in Nigeria. The study specifically examined the nature and direction of causality among macroeconomic factors, indu...

The Impact of social life in leading rehabilitation decision making between Omani and Bahraini Leaders

Leadership and decision making is considered as the brains and veins of an organization. The aim of this study is to investigate the impact of social life on the leading rehabilitation decision making, a comparison betwe...

Institutional and Entrepreneurial Cross-border Cooperation in the Textile and Clothing Industry

In the European context, two cross-border regions, the North (Portugal) and Galicia (Spain), play a major role in the textile and clothing industry, although with significant differences in the business strategies they f...

Information technology in holography

Creating a holographic image is acomplex process that requires knowledge in the field of informatics, physics, geometry, and design. To achieve results, a large number of specific equipment and...

Download PDF file
  • EP ID EP238780
  • DOI -
  • Views 210
  • Downloads 0

How To Cite

Budi Tri Rahardjo (2017). 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. International Journal of Business and Applied Social Science, 3(11), 9-35. https://europub.co.uk/articles/-A-238780