ANALISIS EFEKTIVITAS PROGRAM PENGUNGKAPAN SUKARELA (PPS)

Abstract

Taxes are the main pillar in supporting the development of a country. However, we should know that not everyone could fulfill their obligations. There are many who are still lacking, and it is possible that the public does not know how to solve it. That is why the government has issued several ways and one of the latest is Voluntary Disclosure Program (PPS). This purpose of this study was to determine the implementation of the PPS (Voluntary Disclosure Program) in its contribution to tax revenue, and the effects of the tax revenue on the level of knowledge of taxpayers. This study was a descriptive qualitative study. The data analysis was conducted in stages, from data reduction, data presentation, and conclusions. The results of this study stated that the level of contribution of the PPS (Voluntary Disclosure Program) was still very low thus the impact was not maximized. However, the tax revenue had shown its effects, indicating if the community had complied in carrying out their obligations. One of the factors why the level of contribution was so low was that socialization activities had not been evenly conducted, causing the community to have no knowledge and have difficult understanding of the benefits of joining the program.