Antin Okfitasari, Ety Meikhati, Titik Setyaningsih


Abstrak: Ada Apa Setelah Tax Amnesty? Penelitian ini menganalisis kewajiban wajib pajak setelah tax amnesty serta konsekuensi yang muncul jika mereka lalai melaksanakan kewajibannya. Penelitian menggunakan pendekatan kualitatif deskriptif melalui telaah studi literatur. Hasil studi literatur menunjukan bahwa terdapat beberapa kewajiban wajib pajak yang harus dikerjakan. Kelalaian dan kesalahan dalam pelaksanaan kewajiban setelah tax amnesty, akan menimbulkan konsekuensi sanksi, pembatalan tax amnesty, dan pemeriksaan. Akhirnya kelegaan yang seharusnya diperoleh wajib pajak peserta tax amnesty akan berubah menjadi bumerang karena hal tersebut.


Abstract: What is the matter After Tax Amnesty? This study analyzes the taxpayer obligation after tax amnesty and the consequences that arise if they fail to perform their obligations. The research uses descriptive qualitative approach through literature study. The research shows that there are some obligations for taxpayers to be done. Failure and misconduct in the implementation of obligations after tax amnesty, will result in consequences of sanctions, tax amnesty cancellation, and examination. Finally the relief that should be obtained taxpayers tax amnesty participants will turn into a boomerang because of it.


tax amnesty; perpajakan; wajib pajak

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