Penerapan Tax Amnesty Ditinjau Dari Efisiensi Pengeluaran Kas Wajib Pajak Antara Melakukan Tax Amnesty Dengan Pembetulan Surat Pemberitahuan (Spt)
(Studi Kasus Wajib Pajak Orang Pribadi dan Badan)
The purpose of this study is to examine the application of tax amnesty obtained from net income of taxpayer between tax amnesty orRectification Notice(SPT) correction. The object of research in this research is one individual taxpayer and one taxpayer in the Tax Office Primary and has done tax amnesty. The method used is descriptive method. Result of research indicate that Individual Taxpayer will be more efficient in issuing taxes, either at period I, II, and period III than to make SPT correction. While for Taxpayer will be more efficient if doing tax amnesty in period I. If Taxpayer does not do tax amnesty or SPT correction, it will be subject to sanction of 200%
