INCREASING THE REVENUE OF POST TAX AMNESTY IN BALI REGIONAL OFFICE OF DIRECTORATE GENERAL OF TAXATION (DGT)

Ida I Dewa Manik Sastri; Luh Kade Datrini

doi:10.29121/ijetmr.v5.i5.2018.231

INCREASING THE REVENUE OF POST TAX AMNESTY IN BALI REGIONAL OFFICE OF DIRECTORATE GENERAL OF TAXATION (DGT)

Authors

Ida I Dewa A Manik Sastri Economic Faculty, Warmadewa University, Indonesia
Luh Kade Datrini Economic Faculty, Warmadewa University, Indonesia

DOI:

https://doi.org/10.29121/ijetmr.v5.i5.2018.231

Keywords:

Post Tax Amnesty, Inter-Agency Information Disclosure, Inspection and IT System and Tax Information Updating

Abstract

The application of tax amnesty in the world has different results in every country there are successful there are also failed. For that research to know the advantages of tax amnesty as an effort to stimulate national income, to know the magnitude of the tax amnesty contribution in increasing state revenues; to analyze the effect of several influencing factors as an effort to increase the tax post revenue of Tax Amnesty. This research was conducted in two stages, firstly doing a quantitate if and secondly doing a qualitative study. The result showed that: the number of taxpayers who took tax amnesty with an amount of 974,058 based on Declaration of Treasure report, it is still a little amount compared to the potential tax in the country. The amount of state revenue of Tax amnesty was 107 Trillion among the total of 1,104.9 tax revenue realization of Post Tax Amnesty in 2016. So, the important points that should be immediately done are: Administration upgrading related to data and information management with IT systems integrated with all stakeholders, coordination of constitution enforcement through taxation examination, and institutional transformation.

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Published

2018-05-31

How to Cite

Manik Sastri, I. I. D., & Datrini, L. K. (2018). INCREASING THE REVENUE OF POST TAX AMNESTY IN BALI REGIONAL OFFICE OF DIRECTORATE GENERAL OF TAXATION (DGT) . International Journal of Engineering Technologies and Management Research, 5(5), 96–102. https://doi.org/10.29121/ijetmr.v5.i5.2018.231

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Issue

Vol. 5 No. 5 (2018): IJETMR: Volume 5 Issue 5 - May, 2018

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