EVALUASI KEBIJAKAN TAX AMNESTY DALAM PENERIMAAN PAJAK DI KPP PRATAMA JAMBI

Nopandi, Yudi (2024) EVALUASI KEBIJAKAN TAX AMNESTY DALAM PENERIMAAN PAJAK DI KPP PRATAMA JAMBI. D3 thesis, Universitas Jambi.

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Abstract

Tax Amnesty adalah penghapusan pajak yang seharusnya terutang, tidak dikenai sanksi administrasi perpajakan dan sanksi pidana di bidang perpajakan, dengan cara mengungkap harta dan membayar uang tebusan. Penelitian ini bertujuan untuk mengevaluasi pelaksanaan Tax Amnesty di Kantor Pelayanan Pajak Pratama Jambi Telanaipura sesuai asas Adam Smith yaitu equality, certainty, convenience of payment, dan efficiency serta Undang- Undang Nomor 11 Tahun 2016 tentang pengampunan pajak. Selain itu dilakukan juga analisis dampak pelaksanaan Tax Amnesty terhadap kepatuhan wajib pajak dan penerimaan pajak di KPP Pratama Jambi Telanaipura. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan deskriptif dan metode studi kasus. Lokasi penelitian yaitu KPP Pratama Jambi. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data primer dalam penelitian ini berasal dari hasil wawancara dengan narasumber di KPP Pratama Jambi dan Wajib Pajak. Sedangkan data sekunder yang digunakan adalah hasil dokumentasi dari KPP Pratama Jambi Telanaipura, perundang-undangan, serta teori baik dari buku maupun jurnal. Hasil penelitian ini menunjukkan bahwa pelaksanaan Tax Amnesty di KPP Pratama Jambi Telanaipura secara umum sudah sesuai dengan Undang-Undang Nomor 11 tahun 2016. Namun bila ditinjau dari asas Adam Smith hanya sesuai dengan 2 asas yaitu equality dan efficiency. Sedangkan dampak Tax Amnesty terhadap kepatuhan wajib pajak dan penerimaan pajak tidak dapat membantu memaksimalkan secara jangka pendek tetapi berpotensi meningkatkan pada jangka panjang. Kata kunci : Tax Amnesty, Kepatuhan Wajib Pajak, Penerimaan Pajak Tax Amnesty is the elimination of taxes that should be owed, not subject to tax administration sanctions and criminal sanctions in the field of taxation, by exposing assets and paying ransom. This study aims to evaluate the implementation of Tax Amnesty at the Jambi Telanaipura Pratama Tax Office according to Adam Smith's principles, namely equality, certainty, convenience of payment, and efficiency as well as Law Number 11 of 2016 concerning tax amnesty. In addition, an analysis of the impact of implementing Tax Amnesty on taxpayer compliance and tax revenue was also carried out at KPP Pratama Jambi Telanaipura. This research uses a type of qualitative research with a descriptive approach and case study method. The research location is KPP Pratama Jambi. The data used in this study are primary data and secondary data. The primary data in this study came from interviews with informants at KPP Pratama Jambi and taxpayers While the secondary data used is the results of documentation from KPP Pratama Jambi Telanaipura, legislation, and theories from both books and journals. The results of this study indicate that the implementation of Tax Amnesty at KPP Pratama Jambi Telanaipura in general is in accordance with Law Number 11 of 2016. However, when viewed from the Adam Smith principle, it is only in accordance with 2 principles, namely equality and efficiency. Meanwhile, the impact of Tax Amnesty on taxpayer compliance and tax revenue cannot help maximize in the short term but has the potential to increase in the long term. Keywords: Tax Amnesty, Taxpayer Compliance, Tax Revenue

Type:	Thesis (D3)
Uncontrolled Keywords:	Tax Amnesty, Kepatuhan Wajib Pajak, Penerimaan Pajak
Subjects:	L Education > L Education (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Perpajakan
Depositing User:	Nopandi
Date Deposited:	15 Jan 2024 07:56
Last Modified:	15 Jan 2024 07:56
URI:	https://repository.unja.ac.id/id/eprint/60444

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