Proceedings of the First International Conference on Technology Management and Tourism, ICTMT, 19 August, Kuala Lumpur, Malaysia

Research Article

Tax Compliance Test Before And After It Does Tax Amnesty In Kanwil Djp Bali

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  • @INPROCEEDINGS{10.4108/eai.19-8-2019.2294153,
        author={Ida I Dewa Ayu Mas Manik  Sastri and Luh Kade  Datrini and Ni Nyoman  Rusmiati},
        title={Tax Compliance Test Before And After It Does Tax Amnesty In Kanwil Djp Bali},
        proceedings={Proceedings of the First International Conference on Technology Management and Tourism, ICTMT, 19 August, Kuala Lumpur, Malaysia},
        publisher={EAI},
        proceedings_a={ICTMT},
        year={2020},
        month={5},
        keywords={tax taxpayer tax amnesty},
        doi={10.4108/eai.19-8-2019.2294153}
    }
    
  • Ida I Dewa Ayu Mas Manik Sastri
    Luh Kade Datrini
    Ni Nyoman Rusmiati
    Year: 2020
    Tax Compliance Test Before And After It Does Tax Amnesty In Kanwil Djp Bali
    ICTMT
    EAI
    DOI: 10.4108/eai.19-8-2019.2294153
Ida I Dewa Ayu Mas Manik Sastri1,*, Luh Kade Datrini1, Ni Nyoman Rusmiati1
  • 1: Universitas Warmadewa, Denpasar, Bali
*Contact email: info@warmadewa.ac.id

Abstract

The implementation of the tax amnesty from July 2016 to March 2017 has stimulated the growth of state revenues. At the DGT Bali, the number of corporate taxpayers and individuals participating in the tax amnesty were 31,747. According to Statement of Assets (SPH), the overall assets amnesty was valued at Rp. 63,219.15 billion. The total payment received by the Bali DGT Regional Office during the tax amnesty period was Rp. 1,189.58 billion. The purpose of this study is to determine the empirical evidence of the differences in taxpayer compliance before and after the passing of the tax amnesty at the Bali DGT Regional Office. The sampling technique used was saturated. The number of samples used was 715,972 taxpayers before the implementation of the amnesty. This is the number of registered individuals from April to June 2015 and 2016. The number of taxpayer for a period after the amnesty was 771,274. These are the registered people from April 2017 to June 2018. Testing the compliance of Taxpayers before and after unsettled tax amnesty used two different Test average, or the Paired Sample T-Test. The results of the study show that there is no significant effect on the number of additional taxpayers and the tax revenue before and after the amnesty is implemented