?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PELAKSANAAN+PROGRAM+PENGUNGKAPAN+SUKARELA%0D%0AWAJIB+PAJAK+DAN+KONTRIBUSINYA+BAGI+%0D%0APENDAPATAN+NEGARA&rft.creator=M.+Akbar+Arri+Komara%2C+1952011093+&rft.subject=300+Ilmu+sosial&rft.subject=340+Ilmu+hukum&rft.subject=343+Hukum+militer%2C+pertahanan%2C+keuangan+publik%2C+pajak%2C+perdagangan+(perdagangan)%2C+hukum+industri&rft.description=ABSTRAK+%0D%0APELAKSANAAN+PROGRAM+PENGUNGKAPAN+SUKARELA%0D%0AWAJIB+PAJAK+DAN+KONTRIBUSINYA+BAGI+%0D%0APENDAPATAN+NEGARA%0D%0A+%0D%0AOleh%0D%0AM.+AKBAR+ARRI+KOMARA+%0D%0AProgram+Pengungkapan+Sukarela+(PPS)+yang+bertujuan+untuk+pemulihan%0D%0Aperekonomian+dan+meningkatkan+pendapatan+negara+pasca+pandemi+covid-19%0D%0Asekaligus+meningkatkan+kepatuhan+bagi+Wajib+Pajak+serta+merupakan+upaya+Dirjen%0D%0Apajak+untuk+memperluas+pendapatan+data+(tax+base)+pajak+wajib+pajak+guna%0D%0Amenunjang+sistem+perpajakan+yang+baik+kedepannya.+Program+Pengungkapan%0D%0ASukarela+yang+didalam+nya+terbagi+atas+dua+skema+kebijakan+yang+dibedakan%0D%0Abedasarkan+subjek%2C+objek+dan+tarif+penerimaannya+lebih+tinggi+dari+program%0D%0Asebelumnya+dengan+harapan+bahwa+kepatuhan+wajib+pajak+meningkat.+%0D%0APenelitian+ini+menggunakan+pendekatan+normatif+yaitu+pendekatan+yang+dilakukan%0D%0Adengan+menganalisis+peraturan+perundang-undangan%2C+dokumen-dokumen+resmi%2C%0D%0Adan+sumber+lain+yang+erat+kaitannya+dengan+permasalahan+yang+diteliti.+%0D%0AHasil+penelitian+menunjukkan+bahwa+Program+Pengungkapan+Sukarela+tidak%0D%0Amemiliki+target+khusus+berupa+nominal%2Fkuantitatif+tetapi+pemerintah+fokus+kepada%0D%0Ameningkatnya+kepatuhan+wajib+pajak+secara+sukarela+pasca+PPS.+Pada+pelaksanaan%0D%0AProgram+Pengungkapan+Sukarela+berjalan+secara+baik+dan+optimal+yang+diikuti%0D%0Asebanyak+247.918+wajib+pajak+dengan+jumlah+pendapatan+kontribusi+sebanyak+Rp%0D%0A60%2C1+Triliun.+Jumlah+ini+menyumbangkan+kontribusi+pendapatan+negara+pada%0D%0Asemester+1+sebesar+69%2C3%25+dari+target+penerimaan+APBN+tahun+2022%2C+sedangkan%0D%0Auntuk+penerimaan+pendapatan+PPS+pada+kota+Bandar+Lampung+sebanyak+Rp+142%0D%0AMiliar+dengan+wajib+pajak+yang+mengikuti+program+sebanyak+1.239+orang+dan%0D%0Abadan.+Terdapat+faktor+pendukung+dalam+Pelaksanaan+Program+Pengungkapan%0D%0ASukarela+seperti+Akses+Informasi+Keuangan+(AIK)%2C+System+AEol+(Automatic%0D%0AExchange+of+Information)%2C+Konsultan+Pajak%2C+Akses+Layanan+Program%0D%0APengungkapan+Sukarela+secara+Online+dan+Offline%2C+Dasar+Hukum+Program%0D%0APengungkapan+Sukarela.+Sedangkan+terdapat+pula+faktor+penghambat+PPS+seperti%0D%0AKepatuhan+wajib+pajak%2C+reformasi+sistem+perpajakan+yang+baru%2C+Kebiasaan+Last%0D%0ACall+dan+Kegiatan+Pengampunan+Pajak+yang+terus+di+Ulang.+%0D%0AKata+Kunci%3A+Program+Pengungkapan+Sukarela%2C+Wajib+Pajak%2C+Kontribusi%0D%0A+%0D%0A%0D%0AABSTRACT%0D%0A+%0D%0AIMPLEMENTATION+OF+THE+VOLUNTARY+DISCLOSURE%0D%0APROGRAM+OF+TAXPAYERS+AND+ITS+CONTRIBUTION+TO+%0D%0ACOUNTRY+INCOME%0D%0A+%0D%0ABy%0D%0AM.+AKBAR+ARRI+KOMARA+%0D%0A+%0D%0AThe+Voluntary+Disclosure+Program+(PPS)+which+aims+to+recover+the+economy+and+increase%0D%0Astate+revenue+after+the+Covid-19+pandemic+while+at+the+same+time+increasing+compliance+%0D%0Afor+taxpayers+and+is+an+effort+by+the+Director+General+of+Taxes+to+expand+taxpayer+tax+data%0D%0Arevenue+(tax+base)+to+support+a+good+tax+system+in+the+future.+The+Voluntary+Disclosure%0D%0AProgram+which+is+divided+into+two+policy+schemes+which+are+differentiated+based+on%0D%0Asubject%2C+object+and+acceptance+rates+are+higher+than+the+previous+program+with+the+hope%0D%0Athat+taxpayer+compliance+will+increase.%0D%0A%0D%0AThis+study+uses+a+normative+approach%2C+namely+an+approach+that+is+carried+out+by+analyzing%0D%0Alaws+and+regulations%2C+official+documents%2C+and+other+sources+that+are+closely+related+to+the%0D%0Aproblem+under+study.%0D%0A%0D%0AThe+results+of+the+study+show+that+the+Voluntary+Disclosure+Program+does+not+have+specific%0D%0Atargets+in+the+form+of+nominal%2Fquantitative+but+the+government+focuses+on+increasing%0D%0Avoluntary+taxpayer+compliance+after+PPS.+The+implementation+of+the+Voluntary+Disclosure%0D%0AProgram+ran+well+and+optimally%2C+which+was+attended+by+247%2C918+taxpayers+with+a+total%0D%0Acontribution+income+of+IDR+60.1+trillion.+This+amount+contributed+to+state+revenue%0D%0Acontribution+in+semester+1+of+69.3%25+of+the+2022+State+Budget+revenue+target%2C+while+for+PPS%0D%0Arevenue+receipts+in+the+city+of+Bandar+Lampung+it+was+IDR+142+billion+with+1%2C239+taxpayers%0D%0Aparticipating+in+the+program.+There+are+supporting+factors+in+implementing+the+Voluntary%0D%0ADisclosure+Program+such+as+Access+to+Financial+Information+(AIK)%2C+System+AEol%0D%0A(Automatic+Exchange+of+Information)%2C+Tax+Consultants%2C+Access+to+Voluntary+Disclosure+%0D%0AProgram+Services+Online+and+Offline%2C+Legal+Basis+for+the+Voluntary+Disclosure+Program.%0D%0AWhile+there+are+also+PPS+inhibiting+factors+such+as+taxpayer+compliance%2C+new+tax+system%0D%0Areform%2C+Last+Call+Habits+and+Tax+Amnesty+Activities+that+are+constantly+being+repeated.%0D%0A+%0D%0AKeywords%3A+Voluntary+Disclosure+Program%2C+Taxpayers%2C+Contributions+%0D%0A%0D%0A&rft.publisher=FAKULTAS+HUKUM+&rft.date=2023-01-25&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F68802%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F68802%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F68802%2F3%2FSKRIPSI%2520FULL%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++M.+Akbar+Arri+Komara%2C+1952011093+++(2023)+PELAKSANAAN+PROGRAM+PENGUNGKAPAN+SUKARELA+WAJIB+PAJAK+DAN+KONTRIBUSINYA+BAGI+PENDAPATAN+NEGARA.++FAKULTAS+HUKUM+%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F68802%2F