IMPLEMENTATION OF SFAS 70 ACCOUNTING FOR ASSETS AND LIABILITIES OF TAX AMNESTY ON AUDIT FOR THE FINANCIAL STATEMENT (STUDY ON PUBLIC ACCOUNTING FIRM ARSONO LAKSMANA SURABAYA)


KEWIRAUSAHAAN || Sebagai Solusi Kemandirian Bangsa
16 September 2017 || ISBN: 978-602-0815-63-3
Penyelenggara : Universitas Muhammadiyah Ponorogo

Penulis       : Yuli Kurnia Firdausia

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ABSTRACT

One of the government’s latest policies in the field of taxation is the implementation of Tax Amnesty program. Increasing economic growth through asset repatriation, characterized by: Increasing domestic liquidity, improving the rupiah exchange rate, reducing interest rates, increasing investment, part of the tax reform towards a just system, as well as expanding the tax base, increasing tax revenues. September 2016 IAI (Accounting Association of Indonesia) issued Financial Accounting Standards Guidelines (SFAS) 70 asset accounting and tax forgiveness liabilities aims to provide an option to the taxpayer who follows the tax amnesty program that is to recognize tax forgiveness assets and liabilities in accordance with the applicable FAS. In addition, the taxpayer measures assets and liabilities at the cost of the tax payable asset, and recognizes the difference between tax payable assets and liabilities as part of additional paid-in capital in equity.This study aims to determine and analyze the effect of SFAS 70 accounting assets and liabilities to the financial statements. This research uses quantitative approach, data collection method using questionnaire, data analysis method using simple linear regression analysis, the result of research based on calculation of Significance Test (t test) by using SPSS program 20, significance value of SFAS 70 asset accounting and forgiveness liabilities seen that at the Sig column is 0.000 <a 0.05, then there is a statistically significant influence between the SFAS 70 asset accounting and the pardon liability with the financial statements. Keywords: Tax Amnesty, SFAS accounting for assets and liabilities, financial statements.

 

1. INTRODUCTION

Continuous and continuous national development all this time, aims to improve the welfare of the people both material and spiritual. To realize these goals required a considerable development budget. One of the efforts to realize the increase in revenue for development is by digging the source of funds originating from within the country, namely taxes. Economically, tax collection is a state revenue that is used to improve people’s lives (Mulyo Agung, 2007). One of the government’s latest policies in the field of taxation is the implementation of Tax Amnesty program.The government is making every effort to increase state revenues from taxes to boost economic growth, one of which is by issuing the Amnesty Tax Law. Benefits and Purposes of Tax Amnesty:1. Increase economic growth through the repatriation of assets, which are marked:- Increased domestic liquidity- Improved rupiah exchange rate- Decrease in interest rates- Increased investment2. Part of the tax reform towards a just system, as well as the expansion of the tax database.3. Increase tax revenues and since the government issued the Amnesty Tax Law in June 2016 with the privileges that the state provides to its citizens including:- The abolition of taxes that ought to be owed- Not subject to administrative sanctions and tax criminal sanctions- No examination, preliminary proof examination and investigation of termination of inspection process, examination of preliminary evidence and investigation other than that taxpayers gain:Confidentiality, tax forgiveness data can not be the basis of any investigation and investigation of any crime. Exemption of income tax for behind the name of additional property. The trick is quite easy to simply report additional assets minus debt if any, and on the difference must be paid as a ransom to the state of a certain percentage depending on the type of business and when we follow the Tax Amnesty. The Indonesian Institute of Accountants issued SFAS 70 “Accounting for Assets and Tax Remuneration Liabilities”. SFAS 70 itself provides an option to TAXPAYER (taxpayers) who participate in Tax Amnesty is to recognize the assets and liabilities of tax forgiveness in accordance with the applicable FAS. Another option is that taxpayers measure assets and liabilities at the cost of taxpayer assets, and recognize the difference between tax payable assets and liabilities as part of additional paid-in capital in equity.

 

Formulation of the problem

Does SFAS 70 accounting for tax assets and liabilities affect the financial statements?

 

Research purposes

Based on the formulation of the problem, the purpose of this study is to describe and analyze: To know and analyze the effect of SFAS 70 on asset and liability accounting to financial statements.

 

Contribution of Research

For the Public Accounting Firm, the results of this study may provide new considerations and discourse in the preparation of financial statements in accordance with SFAS 70 asset accounting and tax forgiveness liability in accordance with Law Number 11 Year 2016 on tax forgiveness (Tax Forgiveness Law), for academics as literature materials , for the taxpayer consideration in the preparation of financial statements after the Tax Amnesty program.

 

2. LITERATURE REVIEW

Understanding Tax

Some experts provide limits on taxes, including the definition of taxes raised by P.J.A. Andriani in (Brotodihardjo R. Santoso, 1998). Mentioned that: “Taxes are dues to the (indebted) state owed by those obliged to pay according to the rules, with no direct re-awarded performance, and the point is to finance general expenses related to the duty of the state that administers Government. “The definition of tax according to Edwin RA Slegman in the Essay in Taxation book states that” Tax is compulsory contribution from the person to the government to defray the expenses incurred in the common interest of all, without reference to special benefit conferred “. 5 Taxes have 2 main functions, namely the function of acceptance (budget air) and regulatory functions (regular). The budget air function is meant that taxes function as a source of funds intended for financing government expenditures. While the function.

 

Formulation of the problem

Does SFAS 70 accounting for tax assets and liabilities affect the financial statements?

 

Research purposes

Based on the formulation of the problem, the purpose of this study is to describe and analyze:To know and analyze the effect of SFAS 70 on asset and liability accounting to financial statements.

 

Contribution of Research

For the Public Accounting Firm, the results of this study may provide new considerations and discourse in the preparation of financial statements in accordance with SFAS 70 asset accounting and tax forgiveness liability in accordance with Law Number 11 Year 2016 on tax forgiveness (Tax Forgiveness Law), for academics as literature materials , for the taxpayer consideration in the preparation of financial statements after the Tax Amnesty program.

 

2. LITERATURE REVIEW

Understanding Tax

Some experts provide limits on taxes, including the definition of taxes raised by P.J.A. Andriani in (Brotodihardjo R. Santoso, 1998). Mentioned that: “Taxes are dues to the (indebted) state owed by those obliged to pay according to the rules, with no direct re-awarded performance, and the point is to finance general expenses related to the duty of the state that administers Government. “The definition of tax according to Edwin RA Slegman in the Essay in Taxation book states that” Tax is compulsory contribution from the person to the government to defray the expenses incurred in the common interest of all, without reference to special benefit conferred “. 5 Taxes have 2 main functions, namely the function of acceptance (budget air) and regulatory functions (regular). The budget air function is meant that taxes function as a source of funds intended for financing government expenditures. While the function regular is intended as a tool for organizing or implementing policies in the socio-economic field.

 

Understanding Tax Amnesty

Amnesty Tax policy was never carried Indonesia in 1984. Likewise any other similar policies such as the Sunset Policy has been carried out in 2008. Definition of Tax Amnesty is a limited time opportunity in a particular group of taxpayers to pay a certain amount for a certain time and in a form remission of tax liability (including interest and penalties) related to previous tax period or a certain period without fear of criminal prosecution. (Www.pajak.go.id/amnestipajak)The purpose of the Tax Amnesty is to increase revenues in the short term and to cover the state budget. Encouraging the repatriation of treasures abroad. Increase tax compliance in the future. SFAS 70 Accounting for tax payable assets and liabilities SFAS 70 provides an option to taxpayers participating in Tax Amnesty that is to recognize tax forgiveness assets and liabilities in accordance with the applicable IFRSs, as for the contents of SFAS 70 Accounting for Assets and Taxpayer Liabilities issued by IAI (2016) are as follows:

 

1. RECOGNITION OF THE INITIATIVE CONFESSION

Tax remuneration assets are recognized at cost of tax forgiveness. Tax remuneration liabilities are recognized at the contractual obligation to deliver cash or cash equivalents to settle liabilities directly related to the acquisition of tax forgiveness assets. The entity recognizes the difference between tax forgiveness and tax forgiveness liabilities as part of additional paid-in capital in equity. The entity recognizes the ransom paid in the statements of income in the period the submission of Statement Letter. Measurement After Initial Recognition: Measurement after initial recognition of tax forgiveness and liability refer to relevant IFRSs, among others:(A) Investment property, in accordance with PFAS 13: Investment Property(B) Inventories, in accordance with PFAS 14: Inventories(c) Investments in joint venture and joint venture entities, in accordance with PFAS 15: Investments in Associated Entities and Venture Associations(D) Fixed assets, in accordance with PFAS 16: Fixed Assets(e) Intangible assets, in accordance with PFAS 19: Intangible Assets(f) Any identifiable assets and liabilities acquired arising from a combination of business in accordance with PFAS 22: Business Combinations(g) Financial instruments, in accordance with SFAS 55: Financial Instruments: Recognition and Measurement.

 

2. TERMINATION OF RECOGNITION:

The entity applies the cessation criteria for the recognition of each asset and tax payable liability in accordance with the provisions of other relevant FASs for each type of assets and liabilities.

 

3. PRESENTATION:

A. Tax remuneration assets and liabilities are presented separately from assets and other liabilities in the statement of financial position. The entity does not perform any offsets between the assets and liabilities of forgiveness tax.

 

4. DISCLOSURE:

A. The entity’s financial statements disclose the date of Certificate and Amount which are recognized as tax forgiveness assets based on the Certificate and amount tax forgiveness liability.

 

5. TRANSITIONAL PROVISIONS:

A. The entity applies this Standard prospectively if it chooses the appropriate option paragraph 05. The financial statements for the period prior to the effective date of this Statement No need to be restated. The entity applies the provisions of PFAS 25: Accounting Policies, Changes in Accounting Estimates, and Error paragraphs 41-53 if choosing the appropriate option Paragraph 04.

 

6. EFFECTIVE DATE:

A. This statement is effective as of the date of ratification of the Tax Forgiveness Law

 

Financial statements

Understanding financial statements by Munawir (2010: 5): Two lists prepared by the Accountant at the end of the period for a company. The second list is a list of balance sheets or a list of financial positions and a list of revenues or a list of profit and loss. In recent times it has become customary for corporations to add a third list of surplus lists or undistributed earnings lists (retained earnings).According to Kashmir (2013: 7) “The financial statements are reports that indicate the financial condition of the company at this time or in a certain period”. According to Hanafi (2009: 49) “Financial report is one important source of information besides other information such as industry information, economic conditions, market share of the company, quality management and others.

 

Research Hypothesis

To analyze the implementation of SFAS 70 asset accounting and tax forgiveness liabilities to the financial statements. Used quantitative methods. In general, the quantitative approach focuses more on the purpose for generalization, by performing statistical and sterile tests of the subjective effects of the researcher (Sekaran, 1992).

 

3. RESEARCH METHODS

Types and Data Sources

This research was conducted by survey method by using questionnaire (questionnaire) as the main instrument in collecting primary data. The questionnaire consists of open-ended questions, in which respondents are asked to answer questions without options and closed questions, ie respondents can only choose from the available answer options. The data was collected at Arsono Public Accountant Office and colleagues in Surabaya. This research is a hypothesis testing that is proposed related to the influence of independent variable to dependent variable.

 

Population and Sample

The population used in this study are employees of Public Accounting Firms / auditors who handle several companies that are following the tax amnesty program, there are 35 auditors.The definition of operational variables.

 

A. Dependent Variables

The dependent variable under study is the financial statements.

 

B. Independent Variables

The independent variable is SFAS 70 Asset accounting and tax amnesty tax payable and liability consist of 7 items:1. Measurement at initial recognition2. Recognition after initial recognition3. Termination of recognition4. Presentation5. Disclosure6. Terms of the transaction7. Effective Date Research design X (SFAS 70 Accounting of tax amnesty assets and liabilities)

 

Recognition after initial recognition

 

Termination of recognition

 

Presentation

 

Effective Date

 

Figure 1. Theoretical Thinking Framework  Data analysis

The first research instrument will be analyzed the validity and reliability. Validity test using product moment correlation and reliability test by using Alpha Cronbanch. The research hypothesis will be tested by using multiple linear regression analysis. Multiple linear regression analysis is used to predict how the state (ups and downs) of the dependent variable (criterium), when two or more independent variables as predictor factors are manipulated (up and down) Sugiyono (2009).The regression equation for the three predictors in this study can be formulated as follows:Y ‘= a + b1X1 + b2X2 + b3X3 + e Where: Y ‘= Dependent variable (interest in entrepreneurship)A = Constants b1, b2, b3 = Tilt (Slope)X1, X2, X3 = Independent variable (personal attitude, subjective norms, perceived Behavioral control) E = Error term.

 

Simple Linear Regression Analysis

Simple regression is based on the functional or causal relationship between an independent variable with one dependent variable. The general equations of simple linear regression are:

Where : ý = subject in the predicted dependent variable a = price Y when X = 0 (constant price)b = the direction number or regression coefficient, which indicates the increase or decrease in the dependent variable based on the independent variable. When b (+) then rises, and when (-) then there is a decline.X = the subject of the independent variable having a certain value Technically the price b is the tangent of (comparison) between the length of the independent variable line and the dependent variable, after the regression equation is found.To simplify the calculation of simple linear regression analysis the researcher uses computer software program SPSS 20. Analysis tool used to test the characteristics of SFAS 70 Accounting assets and liabilities that affect the entity’s financial statements is a simple linear regression analysis.

 

Hypothesis testing

After the results of multiple linear regression analysis then measured value of coefficient of determination, F statistic value, and statistical value t.A. Coefficient of determination The coefficient of determination (R2) is used to measure how far the model’s ability to explain variations of independent variables.Coefficient of determination:0 < R2 <1 Basic Decision Making:• The value of R2 is close to 0, meaning that the ability of independent variables to explain the variation of independent variables is very limited.• The value of R2 is close to 1, meaning that the independent variables provide almost all the information needed to predict the variation of the dependent variable. 

 

B. Statistical test F

The F statistic test shows that the overall independent variable in the research model has a significant effect on the dependent variable.Ho: no influence simultaneously (simultaneously) between independent variables to the dependent variable.Ha: there is influence simultaneously (simultaneously) between independent variable to dependent variable.Basic decision-making based on probability If p-value <0.05 then Ho is rejected If p-value> 0,05 then Ho is accepted.

 

c. Statistical Test t

Statistical test t is performed to test the level of significance of the influence of each independent variable to the dependent variable partially (separately).Ho: there is no strong individual influence between the independent variable and the dependent variable.Ha: there is a strong individual influence between the independent variable and the dependent variable.Basic decision-making based on probability:If p-value <0.05 then Ho is rejected.If p-value> 0,05 then Ho is accepted.

4. DISCUSSION  Descriptive Test Results

Subjects who were respondents in this study were employees of Arsono Public Accounting Firm in Surabaya with a sample of 35 people. Characteristics of respondents in this study include: age, gender, last education, position and length of work. In this study distributed questionnaires of 35 copies. All the questionnaires distributed by the researcher returned 100%. For more details can be seen in the following table:

 

Sample and Return Rate

Number of Samples Distributed Questionnaire Return Questionnaire Questionnaire not filled Questionnaire Processed
35 35 35 0 35

Source: processed researchers

 

Description of Research Variables

This analysis aims to review the answers of respondents to each of the statements that became the instrument of this study. Description of Respondents Response Based on SFAS 70. After the questionnaire was distributed to employees of Public Accounting Firm Arsono, data on respondents’ answers concerning SFAS 70 Accounting for Assets and Tax Remission Liabilities can be explained as follows.

 

Respondents’ Responses Regarding SFAS 70

No Statement indicator Respondents answer frequency Total score Average
SD D QA A SA
1 Measurement at initial recognition 0 0 4 19 12 148 4,23
2 Recognition after initial 0 0 5 22 8 143 4,08
3 Termination of recognition 0 0 2 15 18 121 3,46
4 Presentation 0 0 3 18 14 151 4,31
5 Disclosure 0 0 8 24 3 135 3,85
6 Terms of the transaction 0 0 8 24 3 15 3,86
7 Effective Date 0 1 4 21 9 143 4,06
Total score 976 3.98

Source: SPSS output

STS (Strongly disagree) SS (Strongly Agree) TS (Disagree) CS (Quite agree) S (Agree) From the description indicates that the employee feel agreed upon the application of SFAS 70 concerning asset accounting and tax forgiveness liability in Public Accounting Firm Arsono Surabaya. Because SFAS 70 provides guidance for the entity to prepare its reporting after following the Amnesty Tax Law. A taxpayer of an entity or company undertaking an Amnesty Tax on unreported assets and liabilities, of course, is an advancement in terms of transparency and accountability. Because the more transparent and accountable then the level of public confidence in the Financial Statement information higher. So the greater interest of the people to invest funds to the company.

 

Variable of Financial Statement

After distributing questionnaires to employees of  Public Accounting Firm Arsono, data about respondents’ answers concerning financial statements can be explained as follows. Respondents Response Regarding Financial Statements

No Statement indicator Respondents answer frequency Total score Average
SD D QA A SA
1 Information in the financial statements as needed. 0 0 14 19 2 128 3,66
2 The resulting financial statements can help in estimating the activity. 0 0 7 25 3 136 3,89
3 Financial reports can help in decision making. 0 0 3 14 18 155 4,43
4 Qualified financial statements meet the normative requirements. 0 0 8 23 4 136 3,89
5 Any information in the financial statements is accompanied by a detailed explanation. 0 0 1 14 20 124 3,54
6 The information in the financial statements has honestly illustrated all transactions. 0 0 4 17 14 150 4,29
7 The information presented in the financial statements can be tested. 0 6 21 8 142 4,06
8 All information presented in the financial statements can be understood easily. 0 0 2 15 18 121 3,46
9 The information in the financial statements is expressed in terms that are easy to understand. 0 1 3 18 14 151 4,31
Total score 1.243 3.95

Source: SPSS output

 

From the description shows that employees feel agree on the financial statements at Public Accounting Firm Arsono Surabaya because the report was made to meet the needs of most users of financial statements. Therefore that, preparing these financial statements required accounting standards because the function provides guidance and guidance in the preparation of inter-entity financial statements become more uniform, where the accounting standard containsGuidelines for the preparation of financial statements for companies that Large scale or small scale.

 

Test Reliability

The coefficient of reliability is known from the magnitude of the coefficient alpha (α). A variable is said to be reliable if it gives a cronbach alpha value> 0.6 (Gozali, 2011: 133). From the results of reliability test cronbach alpha value can be seen below.

 

Reliability Test Results

                                    Variabel Cronbach alpha Keterangan
SFAS 70 0,722 reliable
Financial Statement 0,925 reliable

Source: SPSS output  Based on the table above can be seen that the value of Cronbach Alpha of all variables tested niainya already above 0.60, it can be concluded that all the variables in this study passed in the reliability test and declared reliable.

 

Linear Regression Analysis

To simplify the calculation of simple linear regression analysis the researcher uses computer software SPSS 20 program with the results as presented in the table.

 

Linear Regression Analysis

Coefficientsa
Model Unstandardized Coefficients Standardized Coefficients t Sig.
B Std. Error Beta
1 (Constant) 4.046 5.801 .698 .490
SFAS 70 1.128 .207 .688 5.449 .000
Dependent Variable: Financial Statement

Source: SPSS output

 

Based on the table above, the financial statements can be incorporated into simple linear regression equation as follows:

Y = 4,046 + 1,128X

From the simple linear regression function of the free variable of SFAS 70 the asset accounting and tax forgiveness liabilities are positive, which means the independent variables used in the study have a direct relationship with the dependent variable. If the value of the free variable SFAS 70 asset accounting and tax forgiveness liabilities is better then it will encourage the better the financial statements presented and vice versa.

To know the effect of SFAS 70 asset accounting and tax forgiveness liabilities to financial statements in research seen from the value of coefficient of determination (R2) as presented in the table.

 

Coefficient of Determination (R2)

Model Summary
Model R R Square Adjusted R Square Std. Error of the Estimate
1 .688a .474 .458 3.19209
Predictors: (Constant), SFAS 70

Source: SPSS output

 

Based on the results of simple regression analysis is known that the magnitude of coefficient of determination R2 is 0.688 or 68.8%, meaning the effect of SFAS 70 asset accounting and tax forgiveness liability to the financial statements of equal to 0.688 or 68.8%.

 

Hypothesis testing

The result of determination correlation (R2) can not be used to prove that the influence between the effect of SFAS 70 asset accounting and liabilities of forgiveness with the financial statement is said to be, if not yet done significant test or (t test). Significant test (t test) is used to strengthen the result of determination coefficient (R2) test whether the effect of SFAS 70 asset accounting and forgiveness liabilities have significant influence to financial report hence need to be tested further with significance test (t test).

Based on the calculation result using SPSS 20 program resulted t test as presented in Table.

 

Test t

Coefficientsa
Model Unstandardized Coefficients Standardized Coefficients t Sig.
B Std. Error Beta
1 (Constant) 4.046 5.801 .698 .490
SFAS 70 1.128 .207 .688 5.449 .000
Dependent Variable: Financial Statement

Source: SPSS output

 

Based on the calculation of Significance Test (t test) using SPSS 20 program, the significance value of SFAS 70 asset accounting and forgiveness liability shows that in the Sig column is 0,000 <a 0.05, then there is a statistically significant influence between SFAS 70 asset accounting and liability forgiveness with financial statements. This is evidenced by the value of sign <a (0,05) that is 0.000. Thus the hypothesis put forward in the previous chapter that reads SFAS 70 asset accounting and forgiveness liabilities has a significant effect on the financial statements supported.

 

CONCLUSION

With the enactment of Law No. 11 of 2016 on Tax Amnesty, it is expected to generate tax revenue which has been the mainstay of state revenue, in addition to increasing tax compliance due to the more effective supervision, supported by more accurate information about the list of taxpayers’ wealth. In other words, this policy is also expected to increase tax subject and tax object. The subject of tax can be the return of funds abroad, while from the side of the tax object in the form of additional taxpayers. Indonesia had applied tax amnesty in 1984. But the implementation was not effective because taxpayers are less responsive and not followed by reform of the tax administration system as a whole. The implementation of this policy raises the pros and cons in the community. Not only entrepreneurs, but some parties question the impact of this tax amnesty. One of the impacts of a warm conversation is the impact of tax amnesty on corporate financial reporting that results in the company’s obligation to pay tax pardons and the possibility of increased corporate income tax. This is particularly important because the application of tax amesty followed by the adoption of PFAS No. 70, has a major impact on the presentation of the company’s financial statements, which will alter the position of assets and liabilities that were not included by the company in financial reporting and the likelihood of corporate income tax.

 

 

CONCLUSION

With the enactment of Law No. 11 of 2016 on Tax Amnesty, it is expected to generate tax revenue which has been the mainstay of state revenue, in addition to increasing tax compliance due to the more effective supervision, supported by more accurate information about the list of taxpayers’ wealth. In other words, this policy is also expected to increase tax subject and tax object. The subject of tax can be the return of funds abroad, while from the side of the tax object in the form of additional taxpayers. Indonesia had applied tax amnesty in 1984. But the implementation was not effective because taxpayers are less responsive and not followed by reform of the tax administration system as a whole. The implementation of this policy raises the pros and cons in the community. Not only entrepreneurs, but some parties question the impact of this tax amnesty. One of the impacts of a warm conversation is the impact of tax amnesty on corporate financial reporting that results in the company’s obligation to pay tax pardons and the possibility of increased corporate income tax. This is particularly important because the application of tax amesty followed by the adoption of PFAS No. 70, has a major impact on the presentation of the company’s financial statements, which will alter the position of assets and liabilities that were not included by the company in financial reporting and the likelihood of corporate income tax.

The Government’s goal of issuing tax amnesty policy is for taxpayer compliance which has been less transparent in reporting its wealth. Then in the goodwill of the Taxpayer the accountability of the Taxpayer Report to the DGT can be accounted for. On the other hand the government in terms of budgeting function is to meet the needs of household burden negara.Sehingga wrong government programs undertaken and should be recognized by the taxpayer is this Tax Amnesty program which previously we know the name sunset policy.

 

SUGGESTION

For taxpayer, in this case the taxpayer Agency that conducts Tax amnesty then using a new accounting standard is issued to guard the Amnesty Tax is SFAS 70. The existence of this SFAS 70 then the recognition of assets, liabilities and additional new capital after tax amnesty.

The existence of this asset recognition then there is a change in the value of assets and also the existence

change in liabilities value as well as changes in equity resulting from additional capital changes.

BIBLIOGRAPHY

Agung, Mulyo, Theory and Application of Indonesian Taxation, Issuer

Dynamics of Science, Jakarta, 2007

Brotodihardjo R. Santoso, Introduction to Tax Law, Refika Aditama,

Bandung, 1998

Enste, H. Dominik & Schendik, Frederick, Shadow Economies: Size,

Causes and Consequences, Journal of Economic Literature, Vol. XXXVIII March 2000, pp 77-114

Discussion of Scientific Discussion Forum, entitled Amnesty Tax Require Prasarat

Tax Reform, (http://groups.yahoo.com/group/forumpajak/message / 10744)

Ilyas, B. Wirawan, Suhartono Rudy, Comprehensive and Practical Guide Income Tax, FEUI Publishing Institution, Jakarta, 2007

Scientific Periodic Journal Efficiency Volume 15 No. 04 Year 2015. Economic Development –

FEB Universitas Sam Ratulangi Manado 82

Santoso, Urip & Justina, Setiawan. Tax Amnesty and its Execution at Some Countries: Perspectives For Indonesian Businessmen, Kopertis, Volume 11 No. July 2, 2009

Sugiono, Quantitative research methods, qualitative and R & D, Alfabeta, 2016

www.pajak.go.id/amnestipajak