ANALISIS EFEKTIVITAS PENDAPATAN NEGARA SEBELUM DAN SESUDAH PENERAPAN PROGRAM TAX AMNESTY
Abstract
ABSTRACT
The purpose of this study is to determine the level of effectiveness of state revenues by comparing state revenues prior to the Amnesty Tax Program and after the Amnesty Tax program. The type of research conducted is descriptive research, to describe the results of data obtained in more complete and This research was conducted at the Ministry of Finance of the Republic of Indonesia
using Secondary data from Central Government Financial Report (LKPP).
Quantitative data analysis method by using Ratio Effectiveness Analysis to show effectiveness level to state income. Based on the results of the analysis, it is known that in 2014, with the percentage of 95% said to be effective, in 2015, the percentage of 83% is said to be effective (2016) with 83% percentage with effective category, in year (2017) with the percentage of 91% is said to be Effective, while for country density it is obtained that year (2014) is 95% effective category, in year (2015) equal to 86% effective enough category, year (2016) 87% effective enough category, (2017) to December of 96% effective category. It can be concluded that the implementation of the Tax Amnesty program is effective and can be a reusable program to increase state revenues.
Keyword: Effectiveness, Amnesty Tax, State Revenue
ANALISIS EFEKTIVITAS PENDAPATAN NEGARA SEBELUM DAN
SESUDAH PENERAPAN PROGRAM TAX AMNESTY
The purpose of this study is to determine the level of effectiveness of state revenues by comparing state revenues prior to the Amnesty Tax Program and after the Amnesty Tax program. The type of research conducted is descriptive research, to describe the results of data obtained in more complete and This research was conducted at the Ministry of Finance of the Republic of Indonesia
using Secondary data from Central Government Financial Report (LKPP).
Quantitative data analysis method by using Ratio Effectiveness Analysis to show effectiveness level to state income. Based on the results of the analysis, it is known that in 2014, with the percentage of 95% said to be effective, in 2015, the percentage of 83% is said to be effective (2016) with 83% percentage with effective category, in year (2017) with the percentage of 91% is said to be Effective, while for country density it is obtained that year (2014) is 95% effective category, in year (2015) equal to 86% effective enough category, year (2016) 87% effective enough category, (2017) to December of 96% effective category. It can be concluded that the implementation of the Tax Amnesty program is effective and can be a reusable program to increase state revenues.
Keyword: Effectiveness, Amnesty Tax, State Revenue
ANALISIS EFEKTIVITAS PENDAPATAN NEGARA SEBELUM DAN
SESUDAH PENERAPAN PROGRAM TAX AMNESTY
Full Text:
PDFRefbacks
- There are currently no refbacks.
e_Jurnal Ilmiah Riset Akuntansi is indexed by:
