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
Related Articles
- EP ID EP400565
- DOI -
- Views 142
- Downloads 0
Added Value Provided by Tourism Marketing to the Turkish Economy: A Conceptual Evaluation in Terms of Cultural Tourism
The concept of tourism marketing includes all activities of the tourism sector related to marketing. All activities applied to ensure participation to the tourism activity and the satisfaction for the customer who called...
Effect of Participation (Ksm), Self - Suporting Agencies Society Performance (Bkm), Management Revolving Fund And The Level Of Success Project Self Pnpm Urban
Community Self-Reliance Agency (BKM) is needed is a competent self-supporting agencies, for a success rate of PNPM Urban influenced by the participation of the community in the planning process, community self-supporting...
Multigenerational Financial Values: Differences Between Leaders In The Workplace
Company leaders in the workplace represent all generations with diverse values, and those values influence their financial decisions in the workplace. The problem is that multigenerational company leaders and their emplo...
Importance of FDI in Economic Growth and Development: A Study of Malaysia
Malaysia is one of the fastest growing developing economies of the Asian countries with a GDP per capita of $9766 and Human Development Index of 0.78 and has been classified as an emerging economy by the World Bank. One...
Servant Leadership and Job Satisfaction as Ancedents Organizational Citizenship Behavior on Educators
The purpose of this study is to identify the factors that encourage Organizational Citizenship Behavior (OCB) educators. Two independent variables can be identified are Servant Leadership and Satisfaction. Servant Leader...