The analysis of tax amnesty effectiveness towards tax revenue and tax compliance of taxpayers registered at KPP Pratama Medan Timur

Lientin, Natalia (2018) The analysis of tax amnesty effectiveness towards tax revenue and tax compliance of taxpayers registered at KPP Pratama Medan Timur. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Every year, Indonesian Government loses huge amounts of potential revenue because many citizens, in some manner, avoid paying taxes. Therefore, in order to boost state revenue, economic growth, and taxpayers‟ level of compliance, Indonesian Government has tried to enact a so-called program Tax Amnesty as this program encourages Taxpayers to pay taxes within a short time period without being subject to prosecution and penalties. The purpose of this study is to analyze how effective the Tax Amnesty program is in boosting the tax revenue and improving the taxpayers‟ compliance at KPP Pratama Medan Timur. The research method used in this study is qualitative research with descriptive approach which is study case analysis. The result of this study indicates that the implementation of Tax Amnesty was very effective for the three running periods because it exceeds the target being set with the percentage of 127.3%, 113.5%, and 101.4% respectively but overall Tax Amnesty only contributes 51.14% to the Tax Revenue starting from April 2016 – March 2017 at KPP Pratama Medan Timur. Therefore it was categorized as Not Effective because the percentage is less than 60%. While towards taxpayers‟ compliance, the effectiveness of Tax Amnesty program is to be said not effective with the percentage of 44.07% from the total number of Taxpayers who submit SPT counted from January – December at KPP Pratama Medan Timur in 2016.

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