The Perspective of the Tax Community on PMK No. 196 of 2021 Concerning the Voluntary Disclosure Program (VDP) in Denpasar

Priantiningsih, Ayu Dinda and Pradnyani, Ni Luh Putu Norma Dewi Abdi and Nurhayanti, Ketut (2022) The Perspective of the Tax Community on PMK No. 196 of 2021 Concerning the Voluntary Disclosure Program (VDP) in Denpasar. Repository Politeknik Negeri Bali.

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Abstract

This study aimed to determine the perspective of the tax Community on PMK No. 196 of 2021 concerning the Voluntary Disclosure Program (VDP). This Voluntary Disclosure Program was implemented on January 1, 2022, to July 31, 2022 which is intended for taxpayers who have not disclosed all of their assets with the schemes that have been determined. This study used a qualitative research type. The sample in this study was the tax community which includes personal taxpayers, tax consultants, and tax authorities. The sample was conducted by purposive sampling method with specific criteria. The data collection technique applied in this study used an unstructured interview technique. The data analysis methods used were data reduction, data display, and Conclusion Drawing. The results of this study indicate that the perception of the community has a different perspective but with the same meaning and considers that this policy is useful. Keywords: VDP Policy, Tax Community, Tax, Public Perception

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