ANALISIS RASIO KEPATUHAN WPOP SEBELUM DAN SESUDAH PEMBERLAKUAN TAX AMNESTY DI KPP PRATAMA JAKARTA SELATAN

Sari

The objective of the research is to analyze the ratio of WPOP (entrepreneur) compliance before and after tax amnesty in KPP Pratama Jakarta Selatan. Research location in KPP Pratama Jakarta Cilandak, KPP Pratama Jakarta Pancoran, KPP Pratama Jakarta Mampang, and KPP Pratama Jakarta Pasar Minggu. Data collection with documentation techniques. Data of WPOP Compliance Year 2015 based on the submission of Annual Income Tax Returns for the fiscal year 2015 is assumed to be pre-tax amnesty data. While compliance data of WPOP Year 2016 based on the submission of Annual Income Tax Returns for the fiscal year 2016 is assumed to be data of validity / after tax amnesty. Data analysis in this research use WPOP compliance ratio 2015-2016. The number of WPOPs submitting the Annual Income Tax Return on time has increased by 3,542 people. This is reinforced by the increase of WPOP compliance ratio submitting the Annual Income Tax Return on time in the amount of 10.6%. Number of WPOP Enterprises that reported annual tax returns are not on time reduced by 1,510 WPOP. This is reinforced by an inadequate WPOP Compliance ratio reduction of 4.24%. The number of WPOPs not reporting the Annual Income Tax Return after the tax amnesty has decreased by 2,868 WPOP. This is reinforced by the ratio of non-compliance WPOP that did not submit the Annual Income Tax Returns which decreased by 6.386%. This means that tax amnesty managed to improve WPOP entrepreneur's compliance.

Keyword : personal taxpayer compliance, tax amnesty