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PENGARUH TAX AMNESTY TERHADAP EFEKTIVITAS PENERIMAAN PAJAK PADA KPP PRATAMA CIMAHIDAN SOREANG

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ABSTRACT THE IMPACT OF TAX AMNESTY ON THE EFFECTIVENESS OF TAX REVENUE Written by: Yosua Saputra NIM : 1532024 Tax amnesty was the government’s effort for cope taxpayer who was hiding the wealth out of country, then could be maximized the effectiveness of tax revenue. This research aimed to examined the impact of tax amnesty on effectiveness of tax revenue. This research used taxpayer of tax amnesty report, realization of tax revenue report, target of tax revenue report, and effectiveness of tax revenue at KPP Pratama Cimahi and Soreang during 2016 until 2017. The result of this research showed that tax amnesty had not significant effect on the effectiveness of tax revenue. Keywords : Taxpayer, Tax Amnesty, Target of Tax Revenue, Realization of Tax Revenue, Effectiveness of Tax Revenue