The Effect of Granting Tax Amnesty to Tax Revenues

Abstract

Director General of Taxation has made various efforts to increase tax revenue, one of which is the imposition of tax amnesty in the form of the sunset policy. From the results of research in the Tax Office Primary western Java I, namely in the form of secondary data processing tax revenue from sunset policy and tax revenue in 2008 showed that the application of the tax amnesty did not affect the increase in tax revenues. This is shown by the still not achieving the target of tax revenue in 2008, amounting to 99.10%.