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Designing Manual of LPHT (Laporan Penempatan Harta Tambahan) For E-Reporting Tax Amnesty Services (CD + Cetak)
Tax Amnesty is elimination of taxes that should be owed, it is not subject to tax administration and criminal sanctions at the field of taxation, by disclosing assets and paying ransoms as stipulated in the law. Taxpayers who are implementation tax amnesty program has tax obligations, namely the obligation to report LPHT in accordance with the certificate of tax amnesty periodically. The government gives several ways that taxpayers can do to report LPHT. One of them is using e-reporting to report LPHT. This objectives of final report are to provide a manual about how to prepare and report LPHT using e-reporting tax amnesty services, and also with the existence of this manual, the public especially for taxpayers will be easier to understand the procedures to prepare and report LPHT
using e-reporting tax amnesty services, so that this manual can increase public literacy on taxes. When the author writing this final report, the author has some problems. The tax amnesty policy is a new thing in the field of taxation, so there are still a few authors who research LPHT. Then also from the government, they are still less active in reporting on LPHT to taxpayers. So the author can offer that
the government should be more active in reporting on LPHT, so that all taxpayers can understand more about LPHT and the development of policy implementation after the tax amnesty. The author expects that this final report will useful as a reference material for other authors who want to make in-depth observations, especially on similar studies or problems.
Key Words: Tax Amnesty, LPHT (Laporan Penempatan Harta Tambahan), E-reporting
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