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

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

Downloads

Download data is not yet available.

References

Abdul, H. Icuk, B. & Amin D.(2016). Taxation: Application concepts, Examples and Case Studies. Issue 2. Salemba Four. Jakarta.

Arfan Ikhsan, (2014). Taxation. BPFE UGM. Yogyakarta

Augusty. F. (2013). Research Methods Management, Research Guidelines for Thesis Writing, Thesis and Dissertation Management Science. Edition 4.Upip Press.

Ayu, T. S., Jance, T. Hience, R.N.&Workas. (2013)Analysis of the Effect of Taxation Socialization, Quality of Fiscal Services and Tax Sanction of Individual Taxpayer Compliance in Tax Office Pratama Manado.

Aritonang, J. (2001). Analysis of the Effect of Tax Inspection on Taxpayers in the Implementation of VAT and VAT Implementation of BM at the Tax Inspection and Investigation Office of Medan One.

Chairil, A. (2013). Taxation. Andi Offset.Yogyakarta

Ghozali, I. (2013). Multivariate Application with SPSS Program. Semarang: Publishing Agency of Diponegoro University

Mika, T. & Sudirman, W. (2015). Analysis of Factors Affecting Taxpayer Compliance Pay Hotel Tax, Restaurant Tax and Entertainment Tax in Denpasar City. E-Journal of Economics and Business of Udayana University. Vol. 4, No. 12, pp 34-56.

Mardiasmo. (2014). Taxation Andi Offset. Yogyakarta

Ministry of Finance of the Republic of Indonesia DI. Tax Office Primary (2010). Elements of Information System Supporting Directorate General of Taxes.

Ministry of Finance of the Republic of Indonesia. Directorate General of Taxation. Directorate General Counseling Services and Public Relations. (2011). Tax Law. Arrangement In One Manuscript

Republic of Indonesia. Decree of the Minister of Finance Number 192 / PMK.03 / 2007 concerning Taxpayer Compliance

Republic of Indonesia. UU no. 6 of 1983 on General Provisions and Tax Procedures as amended by Law no. 16 of 2009 (UU KUP)

Republic of Indonesia. Law No. 16 Year 2016 About Tax Amnesty (Tax Amnesty)

Sugiyono. (2013). Business Research Methods. Alfabeta. Bandung

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