The Investigation of Taxpayer Compliance in Tax Amnesty
DOI:
https://doi.org/10.26740/jaj.v10n2.p85-104Keywords:
Compliance, Tax Amnesty, Tax PayerAbstract
This study aims to interpret tax payer behavior in the implementation of tax amnesty with qualitative approach. The main data sources were 8 informants. The informant is a taxpayer both business and personal entity in Surabaya who have implemented the tax amnesty program in phase I and II, which starts in July 2016 until December 2016. The results of this study, first few informants disobedient in taxation liability. Second, tax amnesty has not made taxpayer obey yet. The conclusion is tax Amnesty is not a choice but a compulsion.
References
Al Rianto, M. . (2016). Tax Amnesty As An Instrument To Enhance Investment And Tax Collection Bureaucracy In Indonesia To Create Economic Welfare And Social Justice. In The First International Confrence On Law, Economic And Education Muhammadiyah University Of Metro, Indonesia (Pp. 8386). Http://Ic.Ummetro.Ac.Id.
Alm, J., Martinez-Vazquez, J., & Wallace, S. (2009). Do Tax Amnesties Work? The Revenue Effects Of Tax Amnesties During The Transition In The Russian Federation. Economic Analysis And Policy, 39(2), 235253. Https://Doi.Org/10.1016/S0313-5926(09)50019-7
Alm, J. R. (1998). Tax Policy Analysis: The Introduction Of A Russian Tax Amnesty. SSRN Electronic Journal, (October). Https://Doi.Org/10.2139/Ssrn.471321
Andreoni, J. (1991). The Desirability Amnesty Of A Permanent Tax. Journal Of Public Economics, 45, 143159. Retrieved From Http://Www.Sciencedirect.Com/Science/Article/Pii/0047272791900373
Ardhi, D. (2016). Bukan Semata Persoalan Penerimaan Negara, XI(103), 15.
Arnold, J. (2012). Improving The Tax System In Indonesia. OECD Publishing, OECD Economics Department Working Papers: 998, 2012.
Https://Doi.Org/Http://Dx.Doi.Org/10.1787/5k912j3r2qmr-En
Bagiada, I. M., & Darmayasa, I. N. (2016). Tax Amnesty Upaya Membangun Kepatuhan Sukarela. Simposium Nasional Akuntansi Vokasi V.
Busthomi. (2016). Menakar Nyali Jokowi Ungkap Pengemplang Pajak Di Skandal Panama Paper. AKTUAL Edisi 53, 33.
Damayanti, T. W., T, S., Subekti, I., & Baridwan, Z. (2015). The Role Of Taxpayers Perception Of The Government And Society To Improve Tax Compliance. Accounting And Finance Research, 4(1). Https://Doi.Org/10.5430/Afr.V4n1p180
Darussalam, D. (2014). Tax Amnesty Dalam Rangka Rekonsiliasi Nasional. Inside Review, (26), 1419.
Deny, S. (2016). Tak Ikut Tax Amnesty Kena Sanksi 200 %? Begini Penjelasannya.
Diamastuti, E. (2016). Ke ( Tidak ) Patuhan Wajib Pajak¯: Ekuitas: Jurnal Ekonomi Dan Keuangan, 20(3), 280304.
Diamastuti, E., & Prastiwi, D. (2015). Perilaku Mitra Binaan Dalam Menyikapi Penerapan Peraturan Pemerintah Nomor 46 Tahun 2013 ( Studi Pada Mitra Binaan PT . SEMEN INDONESIA ( Persero ) Tbk ). In Seminar Nasional Dan The 2nd Call For Syariah Paper (Pp. 440452). Surakarta: FEB Universitas Muhammadiyah Surakarta.
Farrar, J., & Hausserman, C. (2016). An Exploratory Investigation Of Extrinsic And Intrinsic Motivations In Tax Amnesty Decision-Making. Journal Of Tax Administration, 2(22). Retrieved From Http://Pdxscholar.Library.Pdx.Edu/Busadmin_Fac
Glienmourinsie, D. (2016). BI¯: Tax Amnesty Bakal Pengaruhi. Www.Koran-Sindo.Com.
Huslin, D., & Ngadiman. (2015). Pengaruh Susnet Policy, Tax Amnesty. Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak ( Studi Empiris Di Kantor Pelayanan Pajak Pratama Jakarta Kembangan ). Journal Tarumanegara, XIX(02), 225241.
Istighfarin, N., & Fidiana. (2018). Tax Amnesty Dari Perspektif Masyarakat Pajak. AKRUAL: Jurnal Akuntansi, 9(2), 142156. http://dx.doi.org/10.26740/jaj.v9n2.p142-156
James, S., & Alley, C. (2002). Tax Compliance, Self-Assessment And Tax Administration. Munich Personal Pepec Archive (MPRA), (26906), 2742.
Kurniati, I. (2016). Tax Amnesty, Memandang Dari Negeri Seberang. Media Keuangan. Transparansi Informasi Kebijakan Fiskal, XI(103).
Lai, M.-L., & Choong, K.-F. (2009). Self-Assessment Tax System And Compliance Complexities: Tax Practitioners Perspectives. Journal Of Oxford Business & Economics Conference Program.
Https://Doi.Org/10.1017/CBO9781107415324.004
Miles, H. & S. (2007). Qualitative Data Analysis Qualitative Data A Methodes Sourcebook (3 Edition, Pp. 275322). Los Angeles, London, New Dehli: SAGE.
Https://Doi.Org/10.1136/Ebnurs.2011.100352
Moopiholic. (2017). Sanksi Bagi Penunggak Pajak¯: Dicekal Hingga Penjara.
Muliari, N. K., & Setiawan, P. E. (2011). Pengaruh Persepsi Tentang Sanksi Perpajakan Dan Kesadaran Wajib Pajak Pada Kepatuhan Pelaporan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Denpasar Timur. Jurnal Ilmiah Akuntansi Dan Bisnis, 6(1), 123. Https://Doi.Org/23031018
Mustami, A. (2017). Amnesti Pajak Dongkrak Penerimaan Awal Tahun. Majalah Kontan, 12.
Nar, M. (2015). The Effects Of Behavioral Economics On Tax Amnesty. International Journal Of Economics And Financial Issues, 5(2), 580589.
Ottone, S., Ponzano, F., & Andrighetto, G. (2015). Tax Compliance Under Different Institutional Settings In The EU¯: An Experimental Analysis. Milan - Bicocca.
Pavlov. (1904). Teori Belajar Pavlov.
Permadi, T, A. N. & Y. A. (2013). Studi Kemauan Membayar Pajak Pada Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas (Studi Pada KPP Pratama Tampan Pekanbaru). Ekonomi, 21, 118.
Poli, V. (2015). Analisis Faktor-Faktor Yang Mempengaruhi Wajib Pratama Bitung. Berkala Ilmiah Efisiensi, 15(03), 210221.
Pope, J., & Mohdali, R. (2010). The Role Of Religiosity In Tax Morale And Tax Compliance. Australian Tax Forum, 25(January 2011), 565596.
Posner, E. A. (2000). Law And Social Norms: The Case Of Tax Compliance. Virginia Law Review, 86(8), 1781.
Https://Doi.Org/10.2307/1073829
Primadhyta, S. (2016). 58 Persen Dari Target. CNN Indonesia, Pp. 1011.
Ragimun. (2014). Analisis Implementasi Pengampunan Pajak (Tax Amnesty) Di Indonesia.
Salviana, V. D. (2009). Pendekatan Interpretif Dalam Ilmu Sosial. SALAM Jurnal Ilmu-Ilmu Sosial, 12 Nomor 2, 112.
Seputro, H. Y, Aneswari, D. (2016). Diskursus Tax Amnesty Melalui Ruu Pengampunan Nasional ( Potencial Fraud And Money Laundering Perspective). JAFFA, 04(2), 111120.
Setyaningsih, T, & Okfitasari, A. (2016). Mengapa Wajib Pajak Mengikuti Tax Amnesty (Studi Kasus Di Solo). Ekuitas: Jurnal Ekonomi Dan Keuangan, 20 Nomer 4(80), 415433.
Supriyati. (2011). Pengaruh Pengetahuan Pajak Dan Persepsi Wajib Pajak Terhadap Kepatuhan Wajib Pajak. The Indonesian Accounting Review, 1(L), 2736.
Syafrian, D. (2016). Menimbang Ulang Wacana Tax Amnesty. Koran Sindo.
Tantry, F. Khairani, S. (2013). Assessment System Pada Kpp Pratama Palembang. Pengaruh Pemahaman Wajib Pajak Orang Pribadi Terhadap Penerapan Self Assessment System Pada KPP Pratama Palembang Ilir Barat, 18.
Tarjo, & Kusumawati, I. (2006). Analisis Perilaku Wajib Pajak Orang Pribadi Terhadap Pelaksanaan Self Assessment System Suatu Studi Di Bangkalan. Jurnal Akuntansi & Auditing Indonesia, 10(1), 101120.
Torgler, B, S. Markus, A. M. (2007). Tax Compliance, Tax Morale And Governance Quality. Policy. Retrieved From Http://Www.Crema-Research.Ch/Papers/2007-17.Pdf
Torgler, Benno, C. A. S. (2005). Tax Morale And Fiscal Policy (Vol. Edward Elg).
Turmudi, M. (2015). Pajak Dalam Perspektif Hukum Islam (Analisa Perbandingan Pemanfaatan Pajak Dan Zakat). Jurnal Al-Adl, 8(1), 128142.
Https://Doi.Org/10.1590/FPUSP.V13I1.76159
Utomo, P. (2002). Analisis Faktor-Faktor Yang Mempengaruhi Kesadaran Masyarakat Untuk Membayar Pajak Bumi Dan Bangunan Di Kecamatan Karang Tengah Kabupaten Demak.
Wardiyanto, B. (2011). Kebijakan Penngampunan Pajak (Tax Amnesty) Perspektif Kerangka Kerja Implementasi Sunset Policy Mendasarkan UU No. 28 Tahun 2007. Masyarakat, Kebudayaan Dan Politik, 24, 328.
Https://Doi.Org/10.1002/Ejoc.201200111
Alm, J., Martinez-Vazquez, J., & Wallace, S. (2009). Do Tax Amnesties Work? The Revenue Effects Of Tax Amnesties During The Transition In The Russian Federation. Economic Analysis And Policy, 39(2), 235253. Https://Doi.Org/10.1016/S0313-5926(09)50019-7
Alm, J. R. (1998). Tax Policy Analysis: The Introduction Of A Russian Tax Amnesty. SSRN Electronic Journal, (October). Https://Doi.Org/10.2139/Ssrn.471321
Andreoni, J. (1991). The Desirability Amnesty Of A Permanent Tax. Journal Of Public Economics, 45, 143159. Retrieved From Http://Www.Sciencedirect.Com/Science/Article/Pii/0047272791900373
Ardhi, D. (2016). Bukan Semata Persoalan Penerimaan Negara, XI(103), 15.
Arnold, J. (2012). Improving The Tax System In Indonesia. OECD Publishing, OECD Economics Department Working Papers: 998, 2012.
Https://Doi.Org/Http://Dx.Doi.Org/10.1787/5k912j3r2qmr-En
Bagiada, I. M., & Darmayasa, I. N. (2016). Tax Amnesty Upaya Membangun Kepatuhan Sukarela. Simposium Nasional Akuntansi Vokasi V.
Busthomi. (2016). Menakar Nyali Jokowi Ungkap Pengemplang Pajak Di Skandal Panama Paper. AKTUAL Edisi 53, 33.
Damayanti, T. W., T, S., Subekti, I., & Baridwan, Z. (2015). The Role Of Taxpayers Perception Of The Government And Society To Improve Tax Compliance. Accounting And Finance Research, 4(1). Https://Doi.Org/10.5430/Afr.V4n1p180
Darussalam, D. (2014). Tax Amnesty Dalam Rangka Rekonsiliasi Nasional. Inside Review, (26), 1419.
Deny, S. (2016). Tak Ikut Tax Amnesty Kena Sanksi 200 %? Begini Penjelasannya.
Diamastuti, E. (2016). Ke ( Tidak ) Patuhan Wajib Pajak¯: Ekuitas: Jurnal Ekonomi Dan Keuangan, 20(3), 280304.
Diamastuti, E., & Prastiwi, D. (2015). Perilaku Mitra Binaan Dalam Menyikapi Penerapan Peraturan Pemerintah Nomor 46 Tahun 2013 ( Studi Pada Mitra Binaan PT . SEMEN INDONESIA ( Persero ) Tbk ). In Seminar Nasional Dan The 2nd Call For Syariah Paper (Pp. 440452). Surakarta: FEB Universitas Muhammadiyah Surakarta.
Farrar, J., & Hausserman, C. (2016). An Exploratory Investigation Of Extrinsic And Intrinsic Motivations In Tax Amnesty Decision-Making. Journal Of Tax Administration, 2(22). Retrieved From Http://Pdxscholar.Library.Pdx.Edu/Busadmin_Fac
Glienmourinsie, D. (2016). BI¯: Tax Amnesty Bakal Pengaruhi. Www.Koran-Sindo.Com.
Huslin, D., & Ngadiman. (2015). Pengaruh Susnet Policy, Tax Amnesty. Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak ( Studi Empiris Di Kantor Pelayanan Pajak Pratama Jakarta Kembangan ). Journal Tarumanegara, XIX(02), 225241.
Istighfarin, N., & Fidiana. (2018). Tax Amnesty Dari Perspektif Masyarakat Pajak. AKRUAL: Jurnal Akuntansi, 9(2), 142156. http://dx.doi.org/10.26740/jaj.v9n2.p142-156
James, S., & Alley, C. (2002). Tax Compliance, Self-Assessment And Tax Administration. Munich Personal Pepec Archive (MPRA), (26906), 2742.
Kurniati, I. (2016). Tax Amnesty, Memandang Dari Negeri Seberang. Media Keuangan. Transparansi Informasi Kebijakan Fiskal, XI(103).
Lai, M.-L., & Choong, K.-F. (2009). Self-Assessment Tax System And Compliance Complexities: Tax Practitioners Perspectives. Journal Of Oxford Business & Economics Conference Program.
Https://Doi.Org/10.1017/CBO9781107415324.004
Miles, H. & S. (2007). Qualitative Data Analysis Qualitative Data A Methodes Sourcebook (3 Edition, Pp. 275322). Los Angeles, London, New Dehli: SAGE.
Https://Doi.Org/10.1136/Ebnurs.2011.100352
Moopiholic. (2017). Sanksi Bagi Penunggak Pajak¯: Dicekal Hingga Penjara.
Muliari, N. K., & Setiawan, P. E. (2011). Pengaruh Persepsi Tentang Sanksi Perpajakan Dan Kesadaran Wajib Pajak Pada Kepatuhan Pelaporan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Denpasar Timur. Jurnal Ilmiah Akuntansi Dan Bisnis, 6(1), 123. Https://Doi.Org/23031018
Mustami, A. (2017). Amnesti Pajak Dongkrak Penerimaan Awal Tahun. Majalah Kontan, 12.
Nar, M. (2015). The Effects Of Behavioral Economics On Tax Amnesty. International Journal Of Economics And Financial Issues, 5(2), 580589.
Ottone, S., Ponzano, F., & Andrighetto, G. (2015). Tax Compliance Under Different Institutional Settings In The EU¯: An Experimental Analysis. Milan - Bicocca.
Pavlov. (1904). Teori Belajar Pavlov.
Permadi, T, A. N. & Y. A. (2013). Studi Kemauan Membayar Pajak Pada Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas (Studi Pada KPP Pratama Tampan Pekanbaru). Ekonomi, 21, 118.
Poli, V. (2015). Analisis Faktor-Faktor Yang Mempengaruhi Wajib Pratama Bitung. Berkala Ilmiah Efisiensi, 15(03), 210221.
Pope, J., & Mohdali, R. (2010). The Role Of Religiosity In Tax Morale And Tax Compliance. Australian Tax Forum, 25(January 2011), 565596.
Posner, E. A. (2000). Law And Social Norms: The Case Of Tax Compliance. Virginia Law Review, 86(8), 1781.
Https://Doi.Org/10.2307/1073829
Primadhyta, S. (2016). 58 Persen Dari Target. CNN Indonesia, Pp. 1011.
Ragimun. (2014). Analisis Implementasi Pengampunan Pajak (Tax Amnesty) Di Indonesia.
Salviana, V. D. (2009). Pendekatan Interpretif Dalam Ilmu Sosial. SALAM Jurnal Ilmu-Ilmu Sosial, 12 Nomor 2, 112.
Seputro, H. Y, Aneswari, D. (2016). Diskursus Tax Amnesty Melalui Ruu Pengampunan Nasional ( Potencial Fraud And Money Laundering Perspective). JAFFA, 04(2), 111120.
Setyaningsih, T, & Okfitasari, A. (2016). Mengapa Wajib Pajak Mengikuti Tax Amnesty (Studi Kasus Di Solo). Ekuitas: Jurnal Ekonomi Dan Keuangan, 20 Nomer 4(80), 415433.
Supriyati. (2011). Pengaruh Pengetahuan Pajak Dan Persepsi Wajib Pajak Terhadap Kepatuhan Wajib Pajak. The Indonesian Accounting Review, 1(L), 2736.
Syafrian, D. (2016). Menimbang Ulang Wacana Tax Amnesty. Koran Sindo.
Tantry, F. Khairani, S. (2013). Assessment System Pada Kpp Pratama Palembang. Pengaruh Pemahaman Wajib Pajak Orang Pribadi Terhadap Penerapan Self Assessment System Pada KPP Pratama Palembang Ilir Barat, 18.
Tarjo, & Kusumawati, I. (2006). Analisis Perilaku Wajib Pajak Orang Pribadi Terhadap Pelaksanaan Self Assessment System Suatu Studi Di Bangkalan. Jurnal Akuntansi & Auditing Indonesia, 10(1), 101120.
Torgler, B, S. Markus, A. M. (2007). Tax Compliance, Tax Morale And Governance Quality. Policy. Retrieved From Http://Www.Crema-Research.Ch/Papers/2007-17.Pdf
Torgler, Benno, C. A. S. (2005). Tax Morale And Fiscal Policy (Vol. Edward Elg).
Turmudi, M. (2015). Pajak Dalam Perspektif Hukum Islam (Analisa Perbandingan Pemanfaatan Pajak Dan Zakat). Jurnal Al-Adl, 8(1), 128142.
Https://Doi.Org/10.1590/FPUSP.V13I1.76159
Utomo, P. (2002). Analisis Faktor-Faktor Yang Mempengaruhi Kesadaran Masyarakat Untuk Membayar Pajak Bumi Dan Bangunan Di Kecamatan Karang Tengah Kabupaten Demak.
Wardiyanto, B. (2011). Kebijakan Penngampunan Pajak (Tax Amnesty) Perspektif Kerangka Kerja Implementasi Sunset Policy Mendasarkan UU No. 28 Tahun 2007. Masyarakat, Kebudayaan Dan Politik, 24, 328.
Https://Doi.Org/10.1002/Ejoc.201200111
Downloads
Additional Files
Published
2019-04-29
How to Cite
Diamastuti, E., & Hardanti, K. N. (2019). The Investigation of Taxpayer Compliance in Tax Amnesty. AKRUAL: Jurnal Akuntansi, 10(2), 85–104. https://doi.org/10.26740/jaj.v10n2.p85-104
Issue
Section
Articles
Abstract views: 3933
,
PDF Downloads: 1622
, PDF Downloads: 0
