EFEKTIVITAS PENERAPAN TAX AMNESTY DALAM MENINGKATKAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA AMBON

Abstract

Abstract: Tax amnesty policy (tax forgiveness) is the abolition of taxes that should be owed, with no sanctions imposed taxation and penal sanctions in the field of  taxation. Tax policy amnesty made for the restructuring of the economy in Indonesia with the hope of increasing the subject as well as tax object. The purpose of this study is to know the effectiveness of the application of tax amnesty in increasing tax revenues of Taxpayers at the Ambon Primary Tax Office. Analysis method used is descriptive to illustrate how the Amnesty Tax program service procedure and Quantitative Analysis to show the level of effectiveness of the application. The results showed that the application of Tax Amnesty overall in the third period of the first period and all three have increased while in the second period the percentage decreased so it is only quite effective, the cause is that most Taxpayers have already participated in the first period. Tax Amnesty also took a 16.90% share in tax revenues. Leader KPP Pratama Ambon Should make Innovation in socialization-socialization about Tax Amnesty policy to the Community, so that people are aware of the importance of paying Taxes and Take part in promoting national development.

Keywords: Tax amnesty policy, effectiveness, tax revenue