Policy Analysis on Tax Amnesty, Tax Compliance, and Tax Audit on Tax Revenue: Bibliometric Analysis

Authors

  • Aulia Mutiara Salma Magister Ekonomi Syariah, UIN Raden Intan Lampung, Indonesia
  • Ayuning Larasati Magister Ekonomi Syariah, UIN Raden Intan Lampung, Indonesia
  • Diny Melgasari Magister Ekonomi Syariah, UIN Raden Intan Lampung, Indonesia
  • Tulus Suryanto UIN Raden Intan Lampung

DOI:

https://doi.org/10.32897/ajib.2022.1.2.2196

Abstract

Tax is one of the state revenues used to finance the State Expenditure Budget (APBN). This study aims to provide empirical evidence of the effect of implementing tax amnesty, tax compliance, and tax audit policies on tax revenues. The method used in this research is descriptive quantitative method. Data collection uses the help of the Harzing's Publish or Perish program with the keywords used Tax amnesty, Tax Compliance, Tax audit. From the results of the research carried out, then mapping the findings using the VOSviewers application to be taken as a bibliometric analysis tool to visualize the network of authors and keywords. The results of the study show that tax amnesty, tax compliance, and tax audits have an effect on tax revenues. The tax amnesty policy is more effective in increasing tax revenue compared to tax compliance and tax audits.

 

Keywords: Tax Amnesty, Tax Compliance, Tax Audit, and Tax Revenue

References

Asnawi, Meinarni. “The Impact of Audit Rate, Perceived Probability of Audit on Tax Compliance Decision: A Laboratory Experiment Study.” Journal of Indonesian Economy & Business. 2013. 28 (2).

Aspexsia, Agung Putro. “Pengaruh Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Di Indonesia.” Universitas Gadjah Mada. 2018.

Awaeh, M A, L L L Lambey, and ... “Analisis Efektivitas Penerapan Tax Amnesty (Pengampunan Pajak) Terhadap Penerimaan Pajak Pada Kantor Pelayanan Pajak Pratama Bitung.” Jurnal EMBA: Jurnal Riset. 2017.

Basri, MC,& Rahardja, S. Perekonomian Indonesia Di Tengah Krisis Global; Good Policy and Good Luck. Buletin Ekonomi ASEAN. 2010.

Darmayani, Diera, and Eva Herianti. “Pengaruh Tingkat Kepatuhan Wajib Pajak Badan Terhadap Peningkatan Penerimaan Pajak Penghasilan Dengan Penagihan Pajak Sebagai Variabel Moderating (Pada KPP Pratama Cilandak Jakarta Selatan).” InFestasi. 2017. 13 (1): 275–84.

Elvina Desideria, Ngadiman. “Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Dari Wajib Pajak Badan Tahun 2016-2017.” Jurnal Paradigma Akuntansi. 2019. 1 (2): 355–63.

Hasbullah, I I K. “TAX AMNESTY, KEPATUHAN WP DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK DI KPP LUBUK PAKAM.” JAMEK (Jurnal Akuntansi Manjemen Ekonomi Dan ….https://journal.fkpt.org/index.php/JAMEK/article/view/103. 2021.

Ibrahim, Erni Cahyani, and Ruki Ambar Arum. “Kepatuhan Sukarela Wajib Pajak Dalam Implementasi Tax Amnesty Pada Kantor Pelayanan Pajak (KPP) Pratama Makassar Utara.” Jurnal Administrasi Negara 2018. 24 (2): 89–100.

Ispriyarso, B. “Keberhasilan Kebijakan Pengampunan Pajak (Tax Amnesty) Di Indonesia.” Administrative Law &Governancedownload.garuda.kemdikbud.go.id. 2019.

Kastolani, Olivia Jessica Yusuf, and Moh Didik Ardiyanto. “Pengaruh Tingkat Kepatuhan Wajib Pajak Dan Pemeriksaan Terhadap Penerimaan Pajak Penghasilan.” Diponegoro Journal of Accounting. 2017. 6 (3): 669–79.

Keuangan, Kementerian. “Penerimaan Pajak”. 2020.

Kurniawati, L. “Tax Amnesty Upaya Memperkuat Penerimaan Negara Sektor Pajak.”Substansi.download.garuda.kemdikbud.go.id. 2018.

Kurniawati, Lestari. “Tax Amnesty Upaya Memperkuat Penerimaan Negara.” Jurnal Akuntansi. 2017.1 (2): 238–64.

Lusy, Lusy, Richard Andrew, and Josephine Rebeka Teresa. “EFEKTIVITAS DAN DAMPAK KEBIJAKAN TAX AMNESTY BAGI PEREKONOMIAN INDONESIA.” Jurnal Akuntansi Dan Pajak. 2022. 23 (2).

Madjid, S, and S Sofia. “Pengaruh Penerapan Tax Amensty Terhadap Penerimaan Pajak.” Jurnal Riset Akuntansi Dan Bisnis. 2019.

Modugu, Kennedy Prince, and John Obi Anyaduba. “Impact of Tax Audit on Tax Compliance in Nigeria.” International Journal of Business and Social Science. 2014. 5 (9): 207–15.

Oktaviani, Rachmawati Meita, Pancawati Hardiningsih, and Ceacilia Srimindari. “Kepatuhan Wajib Pajak Memediasi Determinan Penerimaan Pajak Penghasilan.” Jurnal Akuntansi . 2017.21 (2): 318. https://doi.org/10.24912/ja.v21i2.201.

Olivia, S., Gibson., J., & Nasrudin, RA. Indonesia Di Masa Covid-19. Buletin Kajian Ekonomi Indonesia. buletin kajian ekonomi indonesia. 2020.

Pajak, Direktoral Jendral.“Sistem Administrasi Pajak.” 2015.

Permana, Randy Kurnia. “Efektivitas, Dampak, Dan Keberhasilan Tax Amnesty Di Indonesia.” Jurnal Akuntansi Dan Bisnis Krisnadwipayana. 2020. 7 (3).

Prananjaya, Kadek Pranetha. “Dapatkah Sanksi Pajak Dan Tax Amnesty Memitigasi Tindakan Ketidakpatuhan Pajak?: Bukti Eksperimen Di Indonesia.” Berkala Akuntansi Dan Keuangan Indonesia. 2018. 3 (2):23.https://doi.org/10.20473/baki.v3i2.9519.

Pravasanti, Y A. “Dampak Kebijakan Dan Keberhasilan Tax Amnesty Bagi Perekonomian Indonesia.” Kompartemen: Jurnal Ilmiah Akuntansi. http://jurnalnasional.ump.ac.id/index.php/kompartemen/article/download/2415/2042. 2018.

Rudiwantoro, Andreas. “Tax Amnesty Upaya Pemerintah Meningkatkan Kepatuhan Wajib Pajak.” Jurnal Moneter. 2017.4 (1): 59.

Sari, Baiq Nana Agustina Domenica. “IMPLEMENTASI TAX AMNESTY (Studi Kasus Pada Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur III).” Universitas Brawijaya. 2019.

Sari, Maria M Ratna, and Ni Nyoman Afriyanti. “Pengaruh Kepatuhan Wajib Pajak Dan Pemeriksaan Pajak Terhadap Penerimaan PPh Pasal 25/29 Wajib Pajak Badan Pada KPP Pratama Denpasar Timur.” Jurnal Ilmiah Akuntansi Dan Bisnis. 2012.7 (2): 1–21.

Sayidah, N, and A Assagaf. “Tax Amnesty from the Perspective of Tax Official.” Cogent Business & Management. https://doi.org/10.1080/23311975.2019.1659909.

Suhendra, Euphrasia Susy. “Pengaruh Tingkat Kepatuhan Wajib Pajak Badan Terhadap Peningkatan Penerimaan Pajak Penghasilan Badan.” Jurnal Ilmiah Ekonomi Bisnis. 2011. 15 (1).

Tikupadang, Wendy Kala, and Carolus Askikarno Palalangan. “PENGARUH KEPATUHAN WAJIB PAJAK, PENGETAHUAN SISTEM e-FILLING, TAX AUDIT, DAN TAX AVOIDANCE TERHADAP PENERIMAAN PAJAK.” Paulus Journal of Accounting (PJA). 2020.1 (2): 45–53.

Ulfanur, Maulina, and Saparuddin Siregar. “Kebijakan Tax Amnesty Dalam Perspektif Ekonomi Islam (Studi Kasus Di KPP Pratama Langsa).” Al-Muamalat: Jurnal Hukum Ekonomi Syariah. 2017 Vol 2 (2).

Wahidah, Ari Nur. “Pengaruh Tax Amnesty, Pertumbuhan Ekonomi, Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Di Kpp Pratama Pekanbaru Tampan.” Jurnal EL-RIYASAH. 2018. 8(1):20. https://doi.org/10.24014/jel.v8i1.4405.

Downloads

Published

2022-12-30

Issue

Vol. 1 No. 2 (2022): AJIB (Audit, Pajak, Akuntansi Publik) - Desember

Section

Artikel

License

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.