Taxpayer Compliance Analysis of Tax Amnesty Application as Effort Improvement of Increasing On Countryincomeand Development through Tax Sector
Journal Title: International Journal of Business and Management Invention - Year 2018, Vol 7, Issue 5
Abstract
The aims of study is to analyze taxpayer compliance for knows how implementation the government policy in taxation in by Tax Amnesty able to increase government tax income and sustainability development. This policy have applying the in several countries.Tax Amnesty become something scary. Everyone have to reporting all assets to government and do pay tax for it. Indonesian society unusual for reporting tax and assets that they have. So, this policy make Indonesian society scary. The goal of Tax Amnesty is the elimination of administrative sanctions in the form of fines and tax interest, as well as including the abolition of criminal sanctions. The method used to answer the research problem is survey method. The study was conducted in the North Kuta Subdistrict of Badung Regency Bali. Sample taken by purposive random sampling method with slovin approach. The samples in this research are 100 respondents who are Taxpayer who have followed the Tax Amnesty. Data were analyzed by using PLS to know the relationship between research variables. Research has shown results that the implementation of Tax Compliance affect the application of tax amnesty. Tax amnesty has the potential to trigger the rotation of the wheels of the economy. Tax amnesty affects the state's revenue and the promotion of sustainable development. Positive impacts on economic development in Indonesia are: 1) Acceleration of economic growth and restructuring through asset transfer, which has an impact on increasing domestic liquidity, improving rupiah exchange rate, decreasing of interest rate and increasing of investment; 2) Encouraging taxation reform towards a fairer taxation system and a more valid, comprehensive, and integrated taxation extension; and 3) Increase tax revenue, will be used for development financing. The tax amnesty policy undertaken by the Indonesian government this year has had a positive impact on the Indonesian economy.
Authors and Affiliations
Anik Yuesti
Keywords
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