EVALUASI PENERAPAN TAX AMNESTY PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA SAWAHAN

Abstract

Tax amnesty is a government policy in the tax sector that gives the tax liquidation which should be owed by paying certain amount of ransom for gaining a tax revenue and giving an opportunity for the taxpayers who do not liable on paying their tax. The aim of the tax amnesty program is to repatriate properties from the tax liabilities which have not reported on annual SPT and have not restructured the tax. The aim of this study is to understand the effectivity of the tax Amnesty implementation in Pratama tax office in Surabaya Sawahan since the first period, 1 July 2016, until the third period, 31 March 2017, and also to find out the matters that impact the effectivity of thetax amnesty.This study applies descriptive method for obtaining the factual overviewof the tax amnesty implementation and the qualitative research is to show thetax amnesty’s result. The result of this study shows that the im plementation of the tax amnesty on the first period ha d79,74%effectivity and the significant reduction happened on the second period which was 26,02%, but on the third period it rose 72,28%. The Tax amnesty is also lack of contribution for the tax revenue in 2016 and 2017 which only acquired 19,22% and 3,21% from the total of the tax revenue in reporting the annual SPT.
Keyword: tax amnesty policy, effectivity, tax revenue