TAX AMNESTY DALAM PRESPEKTIF UMKM UD. BUNGA DI JAWA TIMUR
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Keywords:
Taxation System, Micro and Small Business, Tax Amnesty
Abstract
This study aims to provide knowledge about the system of taxation by companies, especially SMEs to run the system of taxation routine and Tax Amnesty. In this research explains that every Taxpayer has the same obligation in doing taxation according to its business activity. However, there are still many taxpayers who have not done their duties so that thegovernment implements Tax Amnesty to resolve the issue because it can harm the state. Implementation of Tax Amnesty got positive and negative impression especially from UMKM. Some Taxpayers follow Tax Amnesty is not even based on self-awareness but from the existence of several factors that affect. With the Tax Amnesty of Taxpayers, especially UMKM hopes that Tax Amnesty can promote and improve the state economy and make the practice of taxation better, transparent, and evenly in all levels of society.
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References
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Rahayu, N., Dwiyanto, dan Setyawati. 2016. Tax Amnesty Policy Implementation in Indonesia, Vol 13 (8) ; 3539 – 3549
Suyanto. 2016. Tax Amnesty. Jurnal Akuntansi, Vol 4 (2)
Endrianto, N. 2015. Prinsip Keadilan dalam Pajak atas UMKM. Binus Business Review, Vol 6 (2)
Dewantari, D.P.A. 2017. Implikasi dan Evaluasi Program Pengampunan Pajak (Tax Amnesty) pada Tingkat Kepatuhan Wajib Pajak dalam Upaya Peningkatan Penerimaan Pajak Pada Wilayah Kerja Kantor Pelayanan Pajak Pratama Singaraja. E-Journal S1 Ak. Universitas Pendidikan Ganesha, Vol 7 (1)
Santoso, U dan J.M. Setiawan. 2009. Tax Amnesty dan Pelaksanaanya di Beberapa Negara : Prespektif Bagi Pebisnis Indonesia, Vol 11 (2)
Mutiah, M. 2011. Interpretasi Pajak dan Implikasinya Menurut Prespektif Wajib Pajak Usaha Mikro, Kecil dan Menengah. Jurnal Akuntansi Multiparadigma, Vol 2 (3) ; 369 – 540
Musimenta, D., S. K . Nkundabanyanga, M. Muhwezi, B. Akankunda, I. Nalukenge. 2017. Tax Compliance of Small and Medium enterprises : a Developing Country Perspective, Journal of Financial Regulation and Compliance, Vol 25 (2) ; 149 – 175 (https://doi.org/10.1108/JFRC-08-2016-0065)
Ragimun. 2008. Analisis Implementasi Pengampunan Pajak (Tax Amnesty) di Indonesia
Kassem, R dan A. Higson. 2012. The New Fraud Triangle Model. Journal of Emerging Trends in Economics and Management Sciences, Vol 3 (3) ; 191 -195
Wardiyanto, B. 2008. Kebijakan Pengampunan Pajak (Tax Amnesty) [Perspektif Kerangka Kerja Implementasi Sunset Policy mendasarkan UU No. 28 tahun 2007. Masyarakat, Kebudayaan, dan Politik, Vol. 21 (4) ; 328 – 335.
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Lembaga Pajak. 2016. Pengertian Pengampunan Pajak Tax Amnesty. http://www.lembagapajak.com/2016/07/pengertian-pengampunan-pajak-tax-amnesty-adalah.html (Diunduh tanggal 15 Juni 2017)
Pajak.go.id. Amnesty Pajak. http://www.pajak.go.id/content/amnesti-pajak (Diunduh tanggal 17 Juni 2017)
Kompas. 2016. Tax Amnesty Terobosan yang Puluhan Tahun Tak Dilakukan. http://nasional.kompas.com/read/2016/07/25/06334191/jokowi.tax.amnesty.terobosan.yang.puluhan.tahun.tak.dilakukan. (Diunduh 4 September 2017)
CNN Indonesia. 2016. Pemerintah Resmi Permudah Amnesty Pajak Bagi UMKM. http://www.cnnindonesia.com/ekonomi/20161006160414-78-163765/pemerintah-resmi-permudah-amnesti-pajak-bagi-umkm/ (Diunduh 19 September 2018)
Etrade. 2016. UMKM Definisi, Klarifikasi, dan Contohnya. http://www.etrade.id/2016/05/umkm-definisi-kasifikasi-dan-contohnya.html ( 28 Oktober 2017)
Merdeka. 2016. Pelanggar Pajak Bebas Berkat Ikut Tax Amnesty. https://www.merdeka.com/uang/di-2016-djp-catat-16-pelanggar-pajak-bebas-berkat-ikut-tax-amnesty.html (Diunduh 2 Desember 2018)
Adam, L. 2016. Pengampunan Pajak Terhadap UMKM. Majalah Info Singkat Ekonomi dan Kebijakan Moneter. Juli 2016. Vol. 8 (13). http://berkas.dpr.go.id/puslit/files/info_singkat/Info%20Singkat-VIII-13-I-P3DI-Juli-2016-68.pdf
Rahayu, N., Dwiyanto, dan Setyawati. 2016. Tax Amnesty Policy Implementation in Indonesia, Vol 13 (8) ; 3539 – 3549
Suyanto. 2016. Tax Amnesty. Jurnal Akuntansi, Vol 4 (2)
Endrianto, N. 2015. Prinsip Keadilan dalam Pajak atas UMKM. Binus Business Review, Vol 6 (2)
Dewantari, D.P.A. 2017. Implikasi dan Evaluasi Program Pengampunan Pajak (Tax Amnesty) pada Tingkat Kepatuhan Wajib Pajak dalam Upaya Peningkatan Penerimaan Pajak Pada Wilayah Kerja Kantor Pelayanan Pajak Pratama Singaraja. E-Journal S1 Ak. Universitas Pendidikan Ganesha, Vol 7 (1)
Santoso, U dan J.M. Setiawan. 2009. Tax Amnesty dan Pelaksanaanya di Beberapa Negara : Prespektif Bagi Pebisnis Indonesia, Vol 11 (2)
Mutiah, M. 2011. Interpretasi Pajak dan Implikasinya Menurut Prespektif Wajib Pajak Usaha Mikro, Kecil dan Menengah. Jurnal Akuntansi Multiparadigma, Vol 2 (3) ; 369 – 540
Musimenta, D., S. K . Nkundabanyanga, M. Muhwezi, B. Akankunda, I. Nalukenge. 2017. Tax Compliance of Small and Medium enterprises : a Developing Country Perspective, Journal of Financial Regulation and Compliance, Vol 25 (2) ; 149 – 175 (https://doi.org/10.1108/JFRC-08-2016-0065)
Ragimun. 2008. Analisis Implementasi Pengampunan Pajak (Tax Amnesty) di Indonesia
Kassem, R dan A. Higson. 2012. The New Fraud Triangle Model. Journal of Emerging Trends in Economics and Management Sciences, Vol 3 (3) ; 191 -195
Wardiyanto, B. 2008. Kebijakan Pengampunan Pajak (Tax Amnesty) [Perspektif Kerangka Kerja Implementasi Sunset Policy mendasarkan UU No. 28 tahun 2007. Masyarakat, Kebudayaan, dan Politik, Vol. 21 (4) ; 328 – 335.
Tim Smartaxes. 2016. Tax Amnesty : 99+ Kasus, Semar Publishing dan Pustaka Lebah : Pasar Minggu, Jakarta Selatan
Mardiasmo. 2008. Perpajakan Edisi Revisi 2008, Andi : Yogyakarta
Lembaga Pajak. 2016. Pengertian Pengampunan Pajak Tax Amnesty. http://www.lembagapajak.com/2016/07/pengertian-pengampunan-pajak-tax-amnesty-adalah.html (Diunduh tanggal 15 Juni 2017)
Pajak.go.id. Amnesty Pajak. http://www.pajak.go.id/content/amnesti-pajak (Diunduh tanggal 17 Juni 2017)
Kompas. 2016. Tax Amnesty Terobosan yang Puluhan Tahun Tak Dilakukan. http://nasional.kompas.com/read/2016/07/25/06334191/jokowi.tax.amnesty.terobosan.yang.puluhan.tahun.tak.dilakukan. (Diunduh 4 September 2017)
CNN Indonesia. 2016. Pemerintah Resmi Permudah Amnesty Pajak Bagi UMKM. http://www.cnnindonesia.com/ekonomi/20161006160414-78-163765/pemerintah-resmi-permudah-amnesti-pajak-bagi-umkm/ (Diunduh 19 September 2018)
Etrade. 2016. UMKM Definisi, Klarifikasi, dan Contohnya. http://www.etrade.id/2016/05/umkm-definisi-kasifikasi-dan-contohnya.html ( 28 Oktober 2017)
Merdeka. 2016. Pelanggar Pajak Bebas Berkat Ikut Tax Amnesty. https://www.merdeka.com/uang/di-2016-djp-catat-16-pelanggar-pajak-bebas-berkat-ikut-tax-amnesty.html (Diunduh 2 Desember 2018)
Published
2018-03-01
Section
Bidang Akuntansi (AK)
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