POLICY EVALUATION OF ELIMINATION OF ADMINISTRATIVE SANCTIONS FOR LAND AND BUILDING TAXES

Bella Putrie Nindyawan(1*)

(1) Universitas Indonesia
(*) Corresponding Author

Abstract


Tax amnesty in the form of elimination of administrative sanctions for Land and Building Taxes is a policy intended to encourage taxpayers to pay their taxes. This policy is projected to boost regional earnings, notably for Land and Building Taxes in the Rural and Urban sectors (PBB-P2), in addition to strengthening fundamental taxpayer data. Thus, Regional Revenue and Expenditure Budgets are more sustainable. The purpose of this study was to evaluate the amnesty policy on tax compliance and PBB-P2 revenue. This study was also to analyze the implementation process of amnesty thru the elimination of administrative sanctions for PBB- in Pekanbaru City Government. This study employed a case study method with a qualitative approach to explore in-depth the policy evaluation of tax amnesty through the elimination of administrative sanctions for Land and Building Taxes in the Rural and Urban Sectors, specifically in Pekanbaru City. The findings indicate that amnesty has succeeded in increasing tax compliance and PBB revenue but cannot be a solution to increasing land and building tax revenues if it is carried out twice and at the same time.  


Keywords


Tax Compliance; Elimination of Administrative Sanctions PBB-P2; Revenue PBB-P2; Tax Amnesty

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DOI: http://dx.doi.org/10.30998/jabe.v8i3.11603

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