Penerapan Kebijakan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Dan Penerimaan Pajak (Studi Pada Kantor Wilayah Direktorat Jenderal Pajak Sumatera Utara I)

Abstract

This study aims to determine the impact of Tax Amnesty Policy on compliance with registration, reporting, deposit and tax receipts. This study uses descriptive analysis by calculating the percentage of taxpayers 'landings and taxpayers' acceptance before and after the implementation of tax amnesty. The results of the study showed that the overall implementation of the Tax Amnesty Policy for the First and Second Periods was able to increase tax revenue and taxpayer compliance. However, the number of taxpayers who report income tax returns and deposit income tax is still very little compared to the number of registered taxpayers. The DGT should make the concept of mapping WPs who are obliged to SPT and those who are not obliged to SPT.