Implementasi Kebijakan Tax Amnesty (Studi Kasus pada Kantor Pelayanan Pajak Pratama Surakarta)

Ramadhan, Malinda (2017) Implementasi Kebijakan Tax Amnesty (Studi Kasus pada Kantor Pelayanan Pajak Pratama Surakarta). Other thesis, Universitas Sebelas Maret.

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    Abstract

    Tax Amnesty has been applied by the Government from July, 2016 to March, 2017. Tax payers were given a chance during a period of 9 months to be able to take advantage of tax amnesty policy. The study aims to providing how the implementation of tax amnesty policy, implications of tax amnesty for KPP Pratama Surakarta and efforts to optimise the policy. This study used a case study research approach. Data was gathered by documentation and semi structured interviews with supervision of tax amnesty at KPP Pratama Surakarta. The research result shows that only minor tax payers benefit from this policy. Tax amnesty provides benefits for the KPP with the increase of tax receiving both short term and long term, improving tax base and reducing tax arrears. Several efforts have been made to optimize the implementation of tax amnesty by socializing and improving service for tax amnesty participants. Post tax amnesty, there is still a continuous need for publicity to inform the public about the importance of tax for Indonesia development. Keywords : Implementation, tax amnesty, case study

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > Akuntansi
    Depositing User: Noviana Eka
    Date Deposited: 12 Oct 2017 14:50
    Last Modified: 12 Oct 2017 14:50
    URI: https://eprints.uns.ac.id/id/eprint/34905

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