International Journal of Advances in Scientific Research and Engineering-IJASRE

The Phenomenon of Taxpayer's Response to Tax Amnesty Policy at KPP Pratama Jakarta Cengkareng

Article Category: Management Science

DOI: 10.31695/IJASRE.2020.33734

Pages: 31-45

Author: Anggoro Cahyo Purnama,Hadri Mulya

Abstract: This study aims to find meaning for the behavior of taxpayers after the tax amnesty program ends and try to understand the behavior related to tax compliance. The informants in this study were tax amnesty participants who were registered at KPP Pratama Jakarta Cengkareng. In this study using a qualitative methodology with a phenomenology approach. Data obtained by direct interviews with informants and study documentation. To test the validity of the data using triangulation techniques and checking informants. The results of the study showed that not all of the participants who disclosed property were not compliant after the tax amnesty ended. They simply take advantage of the facilities provided during tax amnest. For this reason, it is necessary to increase supervision, law enforcement, and more tax dissemination so that tax compliance reaches a maximum level. This is in line with the slippery slope framework.

Keyword: Tax Amnesty, Tax Compliance, Phenomenology, Slippery Slope Framework

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