Menyingkap Tabir Realitas Tax Amnesty
Abstract
Tax amnesty is a shape of government’s programme to increase receiptents from tax
sector. Whilst, the effectiveness of these programme need to be evaluated. Data
showed that from taxpayer participation and the target of tax amnesty sides, it
doesn’t in line with what expected. This paper addr essed to reveal the reality of tax
amnesty. The meaning realities of tax amnesty would parsed with peeling subject
consciousness. This research would implicate to figure the meaning of tax amnesty
in term to reflect taxpayer compliance phenomenon from the taxpayer and tax
consultant perspectives. This study classified as qualitative research with
interpretive paradigm, whilst, the research methodology used trancendental
phenomenology. This research could discover a few meaning of tax amnesty. From
the taxpayer and tax consultant, a few point discovered are tax amnesty is about
calculating profit and loss, the existing rules ass if violated, tax amnesty is effective
but there is the failed side exist, and there is unfair existing within tax amnesty.
Keywords
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DOI: https://doi.org/10.21107/infestasi.v14i1.4247
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