SEMNAS 2019 Conference

Tax Compliance Test Before And After It Does Tax Amnesty In Kanwil Djp Bali
Luh Kade Datrini, Ida I Dewa Ayu Mas Manik Sastri, Ni Nyoman Rusmiati

Universitas Warmadewa


The implementation of the tax amnesty during the period of July 2016 to March 2017 has provided a stimulus for the growth of state revenues. It was noted at the DGT Bali that the number of corporate taxpayers and individuals participating in the tax amnesty were 31,747 Statement of Assets (SPH), with the amount of assets amnesty valued at Rp. 63,219.15 billion. The total amount of ransom received by the Bali DGT Regional Office during the tax amnesty period was Rp. 1,189.58 billion. The purpose of this study is to obtain empirical evidence of differences in taxpayer compliance, before and after the passing of the tax amnesty at the Bali DGT Regional Office. The output of this research is to provide policy guidance to the Regional Office of the Directorate General of Taxes in making efforts to improve taxpayer compliance through increased tax revenues. The results of the study show that there is no significant effect on the number of additional taxpayers and the amount of tax revenue before and after the tax amnesty is implemented

Keywords: Tax Compliance, Tax Amnesty

Topic: Kesejahteraan Masyarakat


Web Format | Corresponding Author (Made Dessy Kristyani)