The Effectiveness of Tax Amnesty in Increasing the Number of Taxpayers in the Pratama Tax Service Office Tanjung Karang Kota Bandar Lampung


Authors : Fadli Afriyadi

Volume/Issue : Volume 6 - 2021, Issue 7 - July

Google Scholar : http://bitly.ws/9nMw

Scribd : https://bit.ly/3gbALsr

Tax Amnesty is an abolition of taxes that are actually owed, without being subject to tax administration sanctions and criminal sanctions in the field of taxation. The government's objective in making this Tax Amnesty policy is to repatriate the assets of taxpayers that have not been reported in the previous SPT and to restructure tax objects. Where this Tax Amnesty policy is driven by the less likely taxpayers to hide their wealth outside the territory of the Unitary State of the Republic of Indonesia. The purpose of this study was to determine how the effect of the tax amnesty program on the growth of taxpayers at the Tanjung Karang Pratama Tax Office, Bandar Lampung City, how much the increase in the tax ratio was due to the implementation of Tax Amnesty.

Keywords : Effectiveness, Tax Amnesty, Taxpayers.

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