Perbandingan Realisasi Tax Amnesty dan Program Pengungkapan Sukarela (Studi Kasus pada Kantor Pelayanan Pajak Madya Medan)

Abstract

The Indonesian government has implemented tax amnesty twice, namely Tax Amnesty and Voluntary Disclosure Program with the aim of accelerating Indonesia's economic growth. The purpose of this study is to determine and explain the comparison of the realization of Tax Amnesty and Voluntary Disclosure Program. This research focuses on descriptive qualitative using a comparative method. The data used in this research are primary data and secondary data. Data analysis is carried out in four stages, namely data collection, data reduction, data presentation, and conclusion drawing. The results of this study indicate that Tax Amnesty and the Voluntary Disclosure Program have significant differences, namely the tax subject and the rates offered. The realization of the Voluntary Disclosure Program at the Medan Madya Tax Office was responded positively by taxpayers with the large number of taxpayers who participated compared to the realization of Tax Amnesty. Although Tax Amnesty and the Voluntary Disclosure Program are not set targets on a regional scale.