Pengembangan Model Efektifitas Kebijakan Ekonomi Berbasis Tax Amnesty untuk Meningkatkan Kepatuhan Wajib Pajak di Indonesia
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Abstract
ABSTRACT
The purpose of this study is to analyze and investigate the implementation of tax amnesty, and to develop a tax amnesty effectiveness model to improve corporate taxpayer compliance. The sample is 639 companies listed on the Indonesia Stock Exchange and divided into 9 industrial groups. The type of data used is secondary data. Tax amnesty data is obtained from information on the implementation of PSAK 70 in the notes to the financial statements and the presentation of tax payable due to tax amnesty in the statement of financial position. This shows that there is still a gap in the participation status of the tax amnesty program based on the industrial sector and sub-sector. This is supported by the observation of participation status, where the overall level of participation in the tax amnesty program only shows 35.1% and those who have not participated are 64.9%. These findings indicate that there is a potential tax revenue of 64.9% from the tax amnesty policy. Based on the research results, the tax amnesty policy is still needed based on the research results that the tax potential for the policy is more than 50%.
ABSTRAK
Tujuan penelitian ini adalah melakukan analisis dan menginvestigasi implementasi tax amnesty, dan mengembangkan model efektifitas tax amnesty untuk meningkatkan kepatuhan wajib pajak badan. Sampel adalah 639 perusahaan yang terdaftar di Bursa Efek Indonesia dan terbagi dalam 9 kelompok industri Jenis data yang digunakan adalah data sekunder. Data tax amnesty diperoleh dari informasi implementasi PSAK 70 pada catatan atas laporan keuangan dan penyajian utang pajak akibat tax amnesty di laporan posisi keuangan. Hal ini menunjukkan bahwa masih ada kesenjangan/perbedaan status partisipasi program tax amnesty berdasarkan sektor maupun subsektor industri. Hal ini terdukung observasi status partisipasi dimana secara keseluruhan tingkat partisipasi pprogram tax amnesty baru menunjukkan 35,1% dan yang belum berpartisipasi sebanyak 64,9%. Temuan ini menunjukkan bahwa terdapat potensi penerimaan pajak sebesar 64,9% dari kebijakan tax amnesty. Berdasarkan hasil penelitian, kebijakan tax amnesty masih diperlukan didasarkan pada hasil penelitian bahwa potensi pajak untuk kebijkan tersebut lebih dari 50%.
JEL Classification : H26, H32
Copyright (c) 2020 Suratno Suratno, Nurmala Ahmar, Monang Nixon Haposan Tampubolon, Riki Sumarsyah
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