Farhan, Reza (2022) Kepastian hukum dalam pelaksanaan program pengungkapan sukarela sebagaimana diatur dalam undang-undang nomor 7 tahun 2021. Masters thesis, Universitas Pelita Harapan.
Preview
CT_01659190065_REZA FARHAN.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (91kB) | Preview
Preview
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (292kB) | Preview
Preview
ToC.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (182kB) | Preview
Preview
Chapter1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (326kB) | Preview
![Chapter2 [thumbnail of Chapter2]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (346kB)
![Chapter3 [thumbnail of Chapter3]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (236kB)
![Chapter4 [thumbnail of Chapter4]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (533kB)
![Chapter5 [thumbnail of Chapter5]](http://repository.uph.edu/style/images/fileicons/text.png)
Chapter5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (231kB)
Preview
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (235kB) | Preview
![Appendices [thumbnail of Appendices]](http://repository.uph.edu/style/images/fileicons/text.png)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB)
Abstract
Pasca Program Pengampunan Pajak (Tax Amnesty Jilid I) yang diatur oleh Undang-Undang Nomor 11 Tahun 2016, DJP dengan tegas memberikan “warning” bagi para Wajib Pajak bahwa tidak ada lagi program amnesti pajak setelah Program Tax Amnesty. Permasalahan mulai timbul ketika Pemerintah menetapkan Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan yang di dalamnya mengatur juga mengenai ketentuan mengenai Program Pengungkapan Sukarela, yakni sebagai program Tax Amnesty Jilid II. Program Tax Amnesty Jilid II ini dilakukan terlalu cepat setelah Tax Amnesty Jilid I, yang berarti bisa kontraproduktif terhadap kepastian hukum dan kepatuhan wajib pajak. Penelitian bertujuan membahas mengenai pelaksanaan Program Pengungkapan Sukarela ditinjau dari Teori Kepastian Hukum dan pengaruhnya terhadap tingkat kepatuhan sukarela Wajib Pajak. Penelitian ini berfokus pada penempatan kepastian hukum, penerapan pelaksanaan, serta bias antara urgensi tujuan awal dengan tujuan sesungguhnya atas pelaksanaan Program Pengungkapan Sukarela. Penelitian ini adalah penelitian kualitatif dengan jenis pendekatan konseptual. Data kualitatif yang diperoleh melalui studi literatur dan wawancara mendalam. Hasil penelitian ini adalah pelaksanaan Program Pengungkapan Sukarela berdasarkan teori yang digunakan belum memenuhi Teori Kepastian Hukum dan melemahkan tingkat kepatuhan Wajib Pajak oleh karena itu penelitian ini menyarankan Pemerintah setelah pelaksanaan Program Pengungkapan Sukarela menunjukan rasa keadilan yang nyata sehingga memberikan kepastian hukum dan meningkatkan kepatuhan bagi wajib pajak atas pelaksanaan Program Pengungkapan Sukarela. / Post Tax Amnesty Program (Tax Amnesty Volume I) which is regulated by Law Number 11 Year 2016, the DGT firmly gives a "warning" to the taxpayers that there is only a one-time opportunity to enjoy the tax amnesty program. The problems started to arise while the Government issued Law Number 7 Year 2021 concerning Harmonization of Tax Regulations which also regulates the Voluntary Disclosure Program, what is commonly called Tax Amnesty Volume II. This second round of Indonesia’s Tax Amnesty program came too soon after the first tax amnesty, meaning it could be counterproductive to legal certainty and taxpayer compliance. This research addresses the implementation of the Voluntary Disclosure Program in terms of the principle of legal certainty and its effect on the level of taxpayers’ voluntary compliance. This research focuses on the placement of legal certainty, the implementation itself, and the grey areas between the urgency of the initial goal and the actual purpose of the Voluntary Disclosure Program implementation. This research used qualitative with a conceptual approach. Qualitative data obtained through literature study and in-depth interviews. The result of this study is that the implementation of the Voluntary Disclosure Program based on the theory used legal certainty is not consistently implemented and reducing voluntary compliance. Thus, this research recommends the government after conducting the Voluntary Disclosure Program must shows a real fairness to enhancing legal certainty and enhancing voluntary compliance of taxpayer on the implementation of the Voluntary Disclosure Program.
Item Type: | Thesis (Masters) |
---|---|
Creators: | Creators NIM Email ORCID Farhan, Reza NIM01659190065 reza.farhan23@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Gunawan, Edy NIDN0305026703 edygunawan2001@yahoo.com |
Uncontrolled Keywords: | Pengampunan Pajak ; Program Pengungkapan Sukarela ; Kepatuhan ; Kepastian Hukum |
Subjects: | K Law > K Law (General) |
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law |
Depositing User: | Users 4024 not found. |
Date Deposited: | 12 Aug 2022 05:00 |
Last Modified: | 29 Sep 2022 08:37 |
URI: | http://repository.uph.edu/id/eprint/49491 |