Menyingkap Tabir Realitas Tax Amnesty

Abstract

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