ADA APA SETELAH TAX AMNESTY?

Antin Okfitasari, Ety Meikhati, Titik Setyaningsih

Abstract


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.


Keywords


tax amnesty; perpajakan; wajib pajak

Full Text:

PDF

References


Agbonika, J. (2015). Tax Amnesty for Delinquent Taxpayers: A Cliché in Nigeria. Global Journal of Politics and Law Research, 3(3), 105–120.

Alm, J., Martinez-Vasquez, J., & Wallace, S. (2009). Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties During the Transition in the Russian Federation. Economic Analysis and Policy, 39(2), 235–253. https://doi.org/10.1016/S0313-5926(09)50019-7

Amir, H., Asafu-Adjaye, J., & Ducpham, T. (2013). The Impact of the Indonesian Income Tax Reform: A CGE Analysis. Economic Modelling, 31, 492-501. https://doi.org/10.1016/j.econmod.2012.12.018

Andreas, & Savitri, E. (2015). The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance with Taxpayers Awareness as Mediating Variables. Procedia Social and Behavioral Sciences, 211, 163-169. https://doi.org/10.1016/j.sbspro.2015.11.024

Anggraini, T. D. (2016). Keterpenuhan Prinsip Keadilan dalam UU Pengampunan Pajak. Jurnal Rechts Vinding, 5(2), 165–181.

Bimonte, S., & Stabile, A. (2015). Local Taxation and Urban Development: Testing for the Side-Effects of the Italian Property Tax. Ecological Economics, 120, 100-107. https://doi.org/10.1016/j.ecolecon.2015.09.025

Castro, L., & Scartascini, C. (2015). Tax Compliance and Enforcement in the Pampas Evidence from a Field Experiment. Journal of Economic Behavior & Organization, 116, 65-82. https://doi.org/10.1016/j.jebo.2015.04.002

Cyan, M. R., Koumpias, A. M., & Martinez-Vazquez, J. (2016). The Determinants of Tax Morale in Pakistan. Journal of Asian Economics, 47, 23-34. https://doi.org/10.1016/j.asieco.2016.09.002

Dallyn, S. (2017). An Examination of the Political Salience of Corporate Tax Avoidance: A Case Study of the Tax Justice Network. Accounting Forum, 41(4), 336-352. https://doi.org/10.1016/j.accfor.2016.12.002

Darmayasa, I. N. (2017). Yadnya sebagai Pemaknaan Lain atas Nilai Wajar Harta Amnesti Pajak. Jurnal Akuntansi Multiparadigma, 8(1), 166-182. http://dx.doi.org/10.18202/jamal.2017.04.7047

Darmayasa, I. N., Sudarma, I. M., Achsin, M., & Mulawarman, A. D. (2016). Deconstruction of Equitable Tax Amnesty. International Journal of Applied Business and Economic Research, 14(11), 8167–8179.

Darono, A., & Irawati, D. (2015). Service Innovation in the Complex Environment of Tax Administration: The Indonesian Public Sector Perspective. International Journal of Innovation and Regional Development, 6(1), 102-123. https://doi.org/10.1504/IJIRD.2015.067650

Egger, P., Radulescu, D. & Strecker, N. (2013). Effective Labor Taxation and the International Location of Headquarters. International Tax and Public Finance, 20(4), 631-652. https://doi.org/10.1007/s10797-013-9288-6

Farrar, J., & Hausserman, C. (2016). An Exploratory Investigation of Extrinsic and Intrinsic Motivations in Tax Amnesty Decision-Making. Journal of Tax Administration, 2(22), 47–66.

Fatmala, N. D., & Ardini, L. (2017). Persepsi Wajib Pajak Pada Program Tax Amnesty Untuk Meningkatkan Penerimaan Pajak. Jurnal Ilmu dan Riset Akuntansi, 6(8), 1-15.

Gupta, S., & Lynch, D. P. (2016). The Effects of Changes in State Tax Enforcement on Corporate Income Tax Collections. The Journal of the American Taxation Association, 38(1), 125-143. https://doi.org/10.2308/atax-51301

Hamilton-Hart, N., & Schulze, G. G. (2016). Taxing Times in Indonesia: The Challenge of Restoring Competitiveness and the Search for Fiscal Space. Bulletin of Indonesian Economic Studies, 52(3), 265-295. https://doi.org/10.1080/00074918.2016.1249263

Huda, M. K., & Hernoko, A. Y. (2017). Tax Amnesties in Indonesia and Other Countries: Opportunities and Challenges. Asian Social Science, 13(7), 52-61.

Ibrahim, M. A., Myrna, R., Irawati, I., & Kristiadi, J. B. (2017). A Systematic Literature Review on Tax Amnesty in 9 Asian Countries. International Journal of Economics and Financial Issues, 7(3), 220–225.

Inasius, F. (2015). Tax Compliance of Small and Medium Enterprises: Evidence from Indonesia. Accounting & Taxation, 7(1), 67–73.

Irawan, T. (2014). ICT and Economic Development: Comparing ASEAN Member States. International Economics and Economic Policy, 11(1), 97-144. https://doi.org/10.1007/s10368-013-0248-5

Jackson, M., & Pippin, S. (2013). “Temporary” Tax Provisions and Uncertainty: Evidence from a Survey of Professional Tax Preparers. The ATA Journal of Legal Tax Research, 11(2), 53-67. https://doi.org/10.2308/jltr-50611

Junpath, S. V., Kharwa, M. S. E., & Stainbank, L. J. (2016). Taxpayers’ Attitudes Towards Tax Amnesties and Compliance in South Africa: An Exploratory Study. South African Journal of Accounting Research, 30(2), 97-119. https://doi.org/10.1080/10291954.2015.1070565

Kesuma, A. I. (2016). Pengampunan Pajak (Tax Amnesty) sebagai Upaya Optimalisasi Fungsi Pajak. Inovasi: Jurnal Ekonomi Keuangan, dan Manajemen, 12(2), 270–280.

Kis-Katos, K., & Sjahrir, B. S. (2017). The Impact of Fiscal and Political Decentralization on Local Public Investment in Indonesia. Journal of Comparative Economics, 45(2), 344-365. https://doi.org/10.1016/j.jce.2017.03.003

Kuang, Y. F., & Lee, G. (2017). Corporate Fraud and External Social Connectedness of Independent Directors. Journal of Corporate Finance, 45, 401-427. https://doi.org/10.1016/j.jcorpfin.2017.05.014

Langenmayr, D. (2017). Voluntary Disclosure of Evaded Taxes — Increasing Revenue, or Increasing Incentives to Evade? Journal of Public Economics, 151, 110-125. https://doi.org/10.1016/j.jpubeco.2015.08.007

Litina, A., & Palivos, T. (2016). Corruption, Tax Evasion and Social Values. Journal of Economic Behavior & Organization, 124, 164-177. https://doi.org/10.1016/j.jebo.2015.09.017

Lubian, D., & Zarri, L. (2011). Happiness and Tax Morale: An Empirical Analysis. Journal of Economic Behavior and Organization, 80(1), 223–243. https://doi.org/10.1016/j.jebo.2011.03.009

Luitel, H. S., & Tosun, M. S. (2014). A Reexamination of State Fiscal Health and Amnesty Enactment. International Tax and Public Finance, 21(5), 874–893. https://doi.org/10.1007/s10797-013-9278-8

Magris, F., & Russo, G. (2016). Fiscal Revenues and Commitment in Immigration Amnesties. European Journal of Political Economy, 42, 75-90. https://doi.org/10.1016/j.ejpoleco.2015.11.004

Mattos, E., & Terra, R. (2016). Nature of Transfers, Income Tax Function and Empirical Estimation of Elasticity of Taxable Income for Brazil. Applied Economics, 48(53), 5201-5220. https://doi.org/10.1080/00036846.2016.1173181

Mikesell, J. L., & Ross, J. M. (2012). Fast Money? The Contribution of State Tax Amnesties to Public Revenue Systems. National Tax Journal, 65(3), 529–562.

Miles, M. B., & Huberman, A. M. (1994). Qualitative Data Analysis: An Expanded Sourcebook (2nd ed.). London: SAGE.

Muhammadi, A. H., Ahmed, Z., & Habib, A. (2016). Multinational Transfer Pricing of Intangible Assets: Indonesian Tax Auditors’ Perspectives. Asian Review of Accounting, 24(3), 313-337. https://doi.org/10.1108/ARA-10-2014-0112

Mulawarman, A. D. (2014). Nyanyian Metodologi Akuntansi Ala Nataatmadja: Melampaui Derridian Mengembangkan Pemikiran Bangsa “Sendiri”. Jurnal Akuntansi Multiparadigma, 4(1), 149-164.

Nar, M. (2015). The Effects of Behavioral Economics on Tax Amnesty. International Journal of Economics and Financial Issues, 5(2), 580–589.

Raitano, M., & Fantozzi, R. (2015). Political Cycle and Reported Labour Incomes in Italy: Quasi-Experimental Evidence on Tax Evasion. European Journal of Political Economy, 39, 269-280. https://doi.org/10.1016/j.ejpoleco.2015.07.001

Rohartati, S. (2016). Penerapan Amnesti Pajak (Tax Amnesty) sebagai Alternatif Pemerintah dalam Meningkatkan Pembayaran Pajak di Indonesia. Jurnal Sosial dan Ilmu Ekonomi, 1(2), 109–118.

Rosdiana, H., Inayati, & Sidik, M. (2015). Indonesia Property Tax Policy on Oil and Gas Upstream Business Activities to Promote National Energy Security: Quo Vadis. Procedia Environmental Sciences, 28, 341-351. https://doi.org/10.1016/j.proenv.2015.07.043

Rusydi, M. K., Utama, S., & Djakman, C. D. (2017). Pajak dan Konservatisme Akuntansi. Jurnal Akuntansi Multiparadigma, 8(1), 216-226. http://dx.doi.org/10.18202/jamal.2017.04.7050

Saraçoğlu, F., & Çaşkurlu, E. (2011). Tax Amnesty with Effects and Effecting Aspects: Tax Compliance, Tax Audits and Enforcements Around; The Turkish Case. International Journal of Business and Social Science, 2(7), 95–103.

Sari, N., Dewi, M. S., & Sun, Y. (2015). Indonesia: The Effect of Tax Holiday on Economic Growth Related to Foreign Investment. Procedia Social and Behavioral Sciences, 211, 1008-1015. https://doi.org/10.1016/j.sbspro.2015.11.134

Sekaran, U., & Bougie, R. (2010). Research methods for business: A skill building approach 5th ed.). New York: John Wiley & Sons Ltd.

Setyaningsih, T., & Okfitasari, A. (2016). Mengapa Wajib Pajak Mengikuti Tax Amnesty (Studi Kasus di Solo)? Ekuitas: Jurnal Ekonomi Dan Keuangan, 20(4), 415–433.

Sudarma, I. M., & Darmayasa, I. N. (2017). Does Voluntary Tax Compliance Increase After Granting Tax Amnesty? Accounting and Finance Review, 2(3), 11–17.

Tiwari, A.K. (2013). Taxation, Economic Growth and Political Stability. Transition Studies Review, 20(1), 49-61. https://doi.org/10.1007/s11300-013-0264-8

Wihantoro, Y., Lowe, A., Cooper, S., & Manochin, M. (2015). Bureaucratic Reform in Post Asian Crisis Indonesia: The Directorate General of Tax. Critical Perspectives on Accounting, 31, 44-63. https://doi.org/10.1016/j.cpa.2015.04.002

Yuhertiana, I. (2016). Etika, Organisasi, dan Kepatuhan Wajib Pajak. Jurnal Akuntansi Multiparadigma, 7(1), 131-141. http://dx.doi.org/10.18202/jamal.2016.04.7012




DOI: http://dx.doi.org/10.18202/jamal.2017.12.7070

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.