ANALISIS PENGAMPUNAN PAJAK (TAX AMNESTY) PADA KANTOR PELAYANAN PAJAK MAKASSAR BARAT
This research aims to describe the amount of tax revenue, before and after tax amnesty. This research uses quantitative data. The data source used is secondary data, namely the realization of tax revenues and the number of taxpayers at the West Makassar Primary Tax Service Office in 2015-2017 and 2021-2022. The analytical method used is descriptive quantitative, namely explaining tax revenues before and aftertax amnesty. The research results show that the government's tax amnesty program increases tax revenues at the West Makassar Primary Tax Service Office
Authors
- Nur Fatwa Basar
- Andi Lutfi
- Friansyah Bakari
Institutions
- Sanata Dharma University (ID)
Publication Details
- Journal
- Jurnal Akuntansi Kompetif
- Published
- 2025-02-23
- DOI
- https://doi.org/10.35446/akuntansikompetif.v8i1.1924
- Primary Topic
- Taxation and Compliance Studies
- Type
- article
- Field-Weighted Citation Impact
- 0.00