Sumanjaya, Wahyu (1557011) (2019) Analisis Pelaksanaan Kebijakan Tax Amnesty: Konsep dan Aplikasi di Indoneisa. Masters thesis, Universitas Kristen Maranatha.
|
Text
1557011_Abstract_TOC.pdf - Accepted Version Download (211Kb) | Preview |
|
![[img]](http://repository.maranatha.edu/style/images/fileicons/text.png) |
Text
1557011_Appendices.pdf - Accepted Version Restricted to Registered users only Download (198Kb) |
|
|
Text
1557011_Chapter1.pdf - Accepted Version Download (268Kb) |
|
|
Text
1557011_Chapter2.pdf - Accepted Version Restricted to Registered users only Download (395Kb) |
|
|
Text
1557011_Chapter3.pdf - Accepted Version Restricted to Registered users only Download (187Kb) |
|
|
Text
1557011_Chapter4.pdf - Accepted Version Restricted to Registered users only Download (348Kb) |
|
|
Text
1557011_Conclusion.pdf - Accepted Version Download (42Kb) |
|
|
Text
1557011_Cover.pdf - Accepted Version Download (92Kb) |
|
|
Text
1557011_Refferences.pdf - Accepted Version Download (274Kb) |
Abstract
Global economic slowdown, world commodity prices decline, underground economy, offshore capital escapes and low tax compliance levels have affected the country's ability to collect tax revenues. This condition is reflected in the realization of tax revenues that tends to continue to decrease by a percentage (shortfall). This research tries to provide relevant information about the implementation of the tax amnesty implemented in Indonesia in 2016 in order to address the problems referred to in reference to the theory of optimal taxation and the policy analysis techniques Problem oriented analysis. Data obtained from selected literature in academic journals, published statistical data and other information regarding the implementation of tax amnesty in Indonesia. The results showed that the realization of tax declarations of on and offshore funds and the repatriation of the asset did not reach the stipulated target, even though economically has contributed to the state acceptance and positive impact on the improvement of the condition macro economy. Meanwhile, the voluntary disclosure of the tax amnesty program has been successfully surpassed by the target and has a positive impact on the broadening of the taxation database to increase tax
| Item Type: | Thesis (Masters) |
|---|---|
| Uncontrolled Keywords: | Tax Policy, Tax Amnesty, Problem Oriented Analysis |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Economics > 57 Master's Degree in Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 09 Dec 2021 01:31 |
| Last Modified: | 09 Dec 2021 01:31 |
| URI: | http://repository.maranatha.edu/id/eprint/28984 |
Actions (login required)
 |
View Item |
