ANALISIS INCREASE TAX DAN TAX AMNESTY TERHADAP TAX ASSURANCE DALAM PROBABILITAS PEMERIKSAAN PAJAK
Abstract
Charge is a required commitment owed by people or substances. In this context, the SAMSAT office participates in public services, contributing to fiscal monitoring and supervision of tax amnesty implementation. It was found that individuals tend to disagree more than agree with tax amnesty, but tax amnesty tends to improve tax compliance. The research method used was qualitative, involving interview sessions at the SAMSAT office. The goal was to gather detailed information about various aspects of public services, with the main objective of providing constructive suggestions to enhance service standards. Interviews were conducted at the Samsat UPT Wilayah I Kota Pontianak, covering the overall profile and structure of the institution, as well as documents related to tax regulations. The research results indicate that increased taxes impact tax assurance, affecting both expenditures and central taxes. Tax rates in daily collections are subject to change, and tax assurance plays a crucial role in handling and overseeing local taxpayers. The government ensures compliance with existing tax regulations, monitored by the Regional Revenue Agency and the State Audit Board, with annual routines to engage the general public in a timely manner.
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References
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[2] Azizah, N., Akuntansi, J., Ekonomi, F., & Unnes, F. (2016a). Accounting Analysis Journal The Effect of Related Party Transaction, Leverage, Commissioners and Directors Compensation on Tax Aggressiveness Article History. AAJ, 5(4). http://journal.unnes.ac.id/sju/index.php/aaj
[3] Azizah, N., Akuntansi, J., Ekonomi, F., & Unnes, F. (2016b). Accounting Analysis Journal The Effect of Related Party Transaction, Leverage, Commissioners and Directors Compensation on Tax Aggressiveness Article History. AAJ, 5(4). http://journal.unnes.ac.id/sju/index.php/aaj
[4] Baer, K., & Le Borgne, E. (2008). Tax amnesties: Theory, trends, and some alternatives. International Monetary Fund.
[5] Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145–179. https://doi.org/10.1016/j.jfineco.2005.02.002
[6] DIPONEGORO JOURNAL OF SOCIAL AND POLITIC Tahun 2013. (n.d.). http://inwdahsyat.wordpress.com
[7] Djulius, H. (2018). Strategies for increasing tax revenue in tourism sector. Economic Journal of Emerging Markets, 10(1), 61–68. https://doi.org/10.20885/ejem.vol10.iss1.art7
[8] Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long-run corporate tax avoidance. Accounting Review, 83(1), 61–82. https://doi.org/10.2308/accr.2008.83.1.61
[9] Geno, Much. R. P., Firmansyah, A., & Prakosa, D. K. (2023). The Role of Integrated Reporting in Income Smoothing, Tax Avoidance, Idiosyncratic Risk – Case of Manufacturing Sector. Accounting Analysis Journal, 11(2), 104–118. https://doi.org/10.15294/aaj.v11i2.60640
[10] Hanlon, M., & Heitzman, S. (2010). A review of tax research. In Journal of Accounting and Economics (Vol. 50, Issues 2–3, pp. 127–178). https://doi.org/10.1016/j.jacceco.2010.09.002
[11] Hartanto, G. S., & Sugiharti, D. K. (2019). The Impact of the Motor Vehicle Tax Award on the Increase of the West Java Province’s Locally Generated Revenue. Padjadjaran Jurnal Ilmu Hukum, 6(1), 168–189. https://doi.org/10.22304/pjih.v6n1.a9
[12] Inasius, F., Darijanto, G., Gani, E., & Soepriyanto, G. (2020). Tax Compliance After the Implementation of Tax Amnesty in Indonesia. SAGE Open, 10(4). https://doi.org/10.1177/2158244020968793
[13] Irawan, Hendra Putra dan Aria Farahmita.2012. “Pengaruh Kompensasi Manajemen dan Corporate Governance Terhadap Manajemen Pajak Perusahaan”.Jurnal Seminar Nasional Akuntansi XV. Banjarmasin.
[14] Kovermann, J. H. (2018). Tax avoidance, tax risk and the cost of debt in a bank-dominated economy. Managerial Auditing Jour nal, 33(8–9), 683–699. https://doi.org/10.1108/MAJ-12-2017-1734
[15] Megayani, N. K. M., & Noviari, N. (2021). Pengaruh Program E-SAMSAT, SAMSAT Keliling, dan Kepuasan Wajib Pajak pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi, 31(8), 1936. https://doi.org/10.24843/eja.2021.v31.i08.p05
[16] Metcalf, G. E. (2020). An emissions assurance mechanism: Adding environmental certainty to a U.S. carbon tax. Review of Environmental Economics and Policy, 14(1), 114–130. https://doi.org/10.1093/reep/rez013
[17] Nofrivul, N., Amran, E. F., & Firmanola, W. (2023). Does Tax Planning and Deferred Tax Expense Affect Earnings Management? Accounting Analysis Journal, 11(3), 176–185. https://doi.org/10.15294/aaj.v11i3.61002
[18] Pengetahuan, P., Sistem, D., Terhadap, E.-S., Wajib, K., Kendaraan, P., Di, B., Subang, K., Kasus, S., Kantor, P., Subang, S., Anggi, ), Program, W., & Akuntansi, S. (n.d.). Prisma (Platform Riset Mahasiswa Akuntansi). https://ojs.stiesa.ac.id/index.php/prisma
[19] Qodir Jaelani, A., & Basuki, U. (2016). Tax Amnesty dan Implikasinya Terhadap Reformasi Perpajakan di Indonesia (Vol. 5, Issue 2).
[20] Rego, Sonja Olhoft and Ryan Wilson. 2008. Executive Compensation, Tax Reporting Aggressiveness, and Future Firm Performance. Working Paper. University of Lowa.
[21] Samrotun, Y. Chomsatu dan Suhendro. 2013. Strategi Perencanaan Pajak dalam Transaksi dengan Pihak Pihak yang Memiliki Hubungan Istimewa (Related Party Transaction). GEMA. 25(45). Surakarta:Universitas Islam Batik Surakarta.
[22] Titman, S., Keown, A. J., & Martin, J. D. (2018). Financial management: principles and applications, 13th edition (Thirteenth). Pearson. https://www.pearson.com/store/p/financial-management-principles-and-applications/ P100002583864/9780134417219
[23] Torgler, B., & Schaltegger, C. (2005). Tax amnesties and political participation. Public Finance Review, 33(3), 403–431.
[24] Wang, F., Xu, S., Sun, J., & Cullinan, C. P. (2020). Corporate tax avoidance: A literature review and research agenda. Journal of Economic Surveys, 34(4), 793–811. https://doi.org/10.1111/JOES.12347
[25] Wu, X., Tong, X., & Wang, Y. (2020). Managerial ability and idiosyncratic volatility. International Journal of Finance and Eco nomics, 1–16. https://doi.org/10.1002/ijfe.2287
Published
2024-07-24
How to Cite
ANGELINA, Natalia; KURNIAWAN, Rudy; HARYONO, Haryono.
ANALISIS INCREASE TAX DAN TAX AMNESTY TERHADAP TAX ASSURANCE DALAM PROBABILITAS PEMERIKSAAN PAJAK.
Journal of Information System, Applied, Management, Accounting and Research, [S.l.], v. 8, n. 3, p. 547-556, july 2024.
ISSN 2598-8719.
Available at: <https://journal.stmikjayakarta.ac.id/index.php/jisamar/article/view/1549>. Date accessed: 17 mar. 2025.
doi: https://doi.org/10.52362/jisamar.v8i3.1549.
Section
Articles
This work is licensed under a Creative Commons Attribution 4.0 International License.
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