The impact of tax amnesty implementation towards the increment number of individual tax payer registered at KPP Pratama Medan Barat

Lora, Lora (2018) The impact of tax amnesty implementation towards the increment number of individual tax payer registered at KPP Pratama Medan Barat. Bachelor thesis, Universitas Pelita Harapan.

	Text (Title) Title.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (136kB) | Preview
	Text (ToC) ToC.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (975kB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (376kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (379kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB)

Abstract

According to Indonesian Law no.11 year 2016,tax amnesty is the elimination of tax which would have payable, not being subjected to tax administrative sanction and criminal sanction in tax scope, by revealing wealth and paying ransom which is regulated in the law. One of the tax reform agenda launched by the Government of Indonesia is to do the expansion and intensification of taxation, which related to the efforts in increasing the number of tax subjects and objects. Therefore, the writer is intended to analyze the impact of the implementation of tax amnesty in increasing the number of individual taxpayers registered in KPP Pratama Medan Barat. Population in this research is the taxpayers at KPP Pratama Medan Barat. The sample of research is the individual taxpayers registered before and after tax amnesty at KPP Pratama Medan Barat. The data used in this research is secondary data. This research uses simple linear regression analysis method, a regression model that analyzes two variables, namely tax amnesty as independent variable (X) and individual taxpayer as dependent variable (Y). The results showed that based on the results of descriptive analysis and hypothesis testing, tax amnesty gives impact to the increase in the number of individual taxpayers registered in KPP Pratama Medan Barat. For future research, other writer can consider to do the research in other tax office or with a greater research scope such as in several tax offices in a city

Actions (login required)

View Item