Analisis Penerapan Tax Amnesty Terhadap Rasio Pajak Secara Nasional Dan Regional (Kabupaten Dan Kota Serang, Kabupaten Lebak, Pandeglang & Kota Cilegon)

Abstract

The research for the 2021/2022 academic year is aimed at the application of tax amnesty (tax forgiveness) to tax ratios nationally and at KPP Pratama Cilegon, KPP Pratama Serang Timur, KPP Pratama Serang Barat, KPP Pratama Pandeglang & Lebak (KPP Pratama in Serang, Pandeglang, Lebak, Cilegon Regency). Tax Amnesty is a policy in the field of taxation set by the government with the approval of the House of Representatives, this policy provides forgiveness for mistakes that have been made by taxpayers in carrying out their tax obligations in the field of Income Tax (PPh), Value Added Tax of Goods and Services (PPN), and Luxury Goods Sales tax (PPnBM) until the 2015 Fiscal Year. The 2016 Tax Amnesty Policy, which among others aims to increase tax revenues and add to the taxation database, as well as an increase in the tax ratio, therefore, to see the results or impacts, it is necessary to assess or observe the condition of tax revenues, taxation databases and GDP (Domestic Product). Gross) before and after the effective period of the Tax Amnesty policy. This research aims to determine the growth of the tax ratio before and after the 2016 tax amnesty policy nationally and regionally and compare the results. This research method went through several stages, including collecting data on tax revenues and gross domestic product nationally in the period before and after the implementation of the 2016 tax amnesty policy and then calculating the tax ratio. Furthermore, the same steps are carried out regionally (KPP Pratama in Serang, Pandeglang, Lebak, Cilegon Regency). And then compare the results between national and regional to find out how the growth of the tax ratio both nationally and regionally after the tax amnesty policy