IMPLIKASI PENGAMPUNAN PAJAK TERHADAP PENDAPATAN NEGARA DAN PENINGKATAN BASIS DATA (Study Kasus: Daerah Istimewa Yogyakarta)

Ndraha, Melki Yunus (2019) IMPLIKASI PENGAMPUNAN PAJAK TERHADAP PENDAPATAN NEGARA DAN PENINGKATAN BASIS DATA (Study Kasus: Daerah Istimewa Yogyakarta). S1 thesis, UAJY.

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Abstract

National economic development in last few years is getting slower which affect the decreasement of tax income and has reduced the availability of national liquidity which really needed to increase Indonesia’s economic development. Low tax income also caused by low public awareness to pay their tax and added by the underground activities that should be the sources of national income. With this tax amnesty, national economic increasement can be seen for the short term time that come from the ransom by tax payer participants. And for the long term time, leads to the taxpayer data renewal. During the implementation of tax amnesty program that held in 1 july 2016 until 31 march 2017, national income from the ransom is Rp. 135 trillion with the number of participants is 900.000 ( nine hundred thousand ) taxpayer. The tax amnesty program in Yogyakarta has added the national income by Rp.315 billion and the addition of taxpayer in Yogyakarta is 508 new tax payers.

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