Efektivitas Penghapusan Sanksi Administrasi Perpajakan Melalui Program Pengungkapan Sukarela Dalam Meningkatkan Kepatuhan Pajak Sukarela
DOI:
https://doi.org/10.31316/jk.v6i2.3716Abstract
Abstrak
Pandemi Covid-19 telah berdampak pada Ekonomi Indonesia, jutaan masyarakat mengalami kesulitan ekonomi, dalam rangka untuk memulihkan ekonomi, Pemerintah bersama dengan DPR setuju untuk menerbitkan Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan yang bertujuan untuk meningkatkan ekosistem investasi, menciptakan lapangan pekerjaan dan mendukung pemulihan ekonomi. Pasal 13 memiliki perubahan besar terhadap penurunan sanksi administrasi perpajakan. Penelitian ini memiliki rumasan masalah yaitu untuk mengetahi apakah penghapusan sanksi administrasi perpajakan melalui program pengungkapan sukarela dapat memberikan stimulus terhadap kepatuhan pajak secara sukarela. Penelitian ini menggunakan metode yuridis normatif dengan data sekunder didapatkan dari buku, jurnal, dan peraturan. Hasil penelitian ini menunjukkan bahwa pengurangan sanksi perpajakan dalam program pengungkapan sukarela tidak memiliki pengaruh terhadap kepatuhan pajak secara sukarela.
Kata Kunci: Covid-19, Kepatuhan Pajak, Undang-Undang 7/2021, Wajib Pajak, Sanksi Administrasi Perpajakan.
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Abstract
Covid-19 pandemic in Indonesia has created a severe economic impact, millions of people will be pushed into an economic difficulty, in order to boost the economic recovery, the Indonesian Government and the parliament has been agreed to initiate the harmonization of tax regulations with Law No. 7/2021 with aims to improve our investment ecosystems with higher ease of doing business and to attract more investments, generate more jobs, and thus will support Indonesia’s economic recovery. Article 13 regarding the reduction of tax administration sanctions contain of major changes of rate reduction. This study has a problem formulation, namely to find out whether the abolition of tax administration sanctions through a voluntary disclosure program can provide a stimulus to voluntary tax compliance. This study uses a normative juridical method with secondary data obtained from books, journals, and regulations. The results of this study indicate that the reduction of tax sanctions in the voluntary disclosure program has no effect on voluntary tax compliance.
Keywords: Covid-19, Tax Compliance, Law No. 7/2021, Taxpayer, Tax Administration Sanction.
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