Abstract

The Tax amnesty policy is aimed at accelerating economic growth and tax reform. The purpose of this study is to look at the implementation of tax amnesty policy and tax compliance on the CV. SR. The theoretical implications of this research are expected to contribute to a new understanding to explain the existing theories regarding the concept of tax amnesty towards society. This study uses an interpretive paradigm with a phenomenological approach to explore the application of tax amnesty that is good in the management of CV. SR. The results of this study found that the application of tax amnesty on CV. SR is normatively in accordance with tax rules. With clear tax sanctions and openness of financial information and awareness of CV. SR delivers taxation data honestly, trustworthy, purely, and on time, after CV. SR participating in tax amnesty will increase higher. CV. SR considers the payment of taxes as a form of donation and "jihad" of property to the Country.

 

 

Keywords: Tax Amnesty, Compliance, Jihad