Effectiveness of Voluntary Disclosure Program on Tax Revenues and Tax Payers Compliance in Bali

Praminia, A. A. Sagung Istri and Pradnyani, Ni Luh Putu Norma Dewi Abdi and Pramitari, I Gusti Ayu Astri (2022) Effectiveness of Voluntary Disclosure Program on Tax Revenues and Tax Payers Compliance in Bali. Repositori Politeknik Negeri Bali.

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Abstract

The Tax Payers Voluntary Disclosure Program (VDP) is a review of the continuation of the tax amnesty policy which was realized through the Tax Regulation Harmonization Law (UU HPP) which was passed into Law Number 7 of 2021. In an effort to increase tax revenue and more tax payers compliance, alternatives to its implementation are sought so that the level of effectiveness can be measured. The main objective of this study is to explain and determine the implementation and effectiveness of the voluntary disclosure program on tax revenue and tax payers compliance in Bali. This research is a type of qualitative research with a descriptive approach method. The data sources used in this study are primary and secondary data which includes interview results and data tracing belonging to the Regional Office of the Directorate General of Taxes Bali. The data collection techniques carried out in this study were interview, documentation, and observation. The results of this study show that the implementation of the voluntary disclosure program is in accordance with the applicable legal law, starting from the preparation of the implementation and various efforts made, with several obstacles experienced, namely the short period of the voluntary disclosure program, so that the socialization carried out is less than optimal. Then, the effectiveness of the voluntary disclosure program on tax revenues was declared ineffective with an acquisition of 33.64% with a very less contribution criterion of 0.0127%, and its effectiveness on tax payers compliance was also declared ineffective with an acquisition of 0.348% with the contribution criterion which was also very lacking, namely 1.378%.

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