| dc.description.abstract | This study aims to investigate Law. 11 of 2016 on Tax Amnesty dated July 1, 2016
which aims to increase tax revenues and encourage the transfer of assets abroad to
the country (asset repatriation). A case study on Tax Office Primary Regency
Xwith a qualitative approach is used in this study by showing the response of the
presence of PSAK 70 on the Implementation of Asset Accounting (Treasures) and
Liabilities (Debt) Tax Amnesty in a proportional perspective. The result is the
growth of tax compliance in the motivation and mental attitude of the taxpayer
through integrity, responsibility, discipline, accuracy, cooperation, honesty, visi onary,
motivation and attitude to achieve tax functions as Budgeter, Regulern, Democracy,
and Redistribution in tax amnesty. These four functions are a manifestation
of
the
Law-APBN-Debt-Tax
on
tax
realization
targets,
therefore
tax
is
expected
to
be
a
form
of
public
awareness
(voluntary
compliance)
in
contributing
to
the
State
through
self assessment. Finally, the function of tax amnesty can be an economic
tool for the welfare of the people, one of the sources of development financing, to
encourage economic growth through the current development policy and it means to
create job opportunities and other economic and business opportunities. So that the
two parties between the government and WP have a synergistic relationship in
recording and reporting the amount of taxes that become obligations, toward a fair
tax revenue structure. | en_US |
