Similarity: Intensification Analysis and Tax Extension Related Tax Amnesty Policies on the UKM in Semarang

Ginting, Rosalina BR and Nugraha, Aryan Eka Prastya and Setyawan, David Firna Similarity: Intensification Analysis and Tax Extension Related Tax Amnesty Policies on the UKM in Semarang. International Journal of Humanities and Social Sciences.

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Abstract

This study aimed to analyze the relationship between intensification and extension of the tax-related SMEs Tax Amnesty program. Methods of data collection using questionnaires distributed in 137 SMEs in Semarang. The analysis technique used is Chi Square. The results showed chi square at Asymp. Sig .788 which means the value is 0.788> 0.05, it can be said there is no relationship between ownership and intensification NPWP taxes. While Asymp. Sig shows the value 0.786> 0.05, it can be said there is no relationship between ownership and intensification PKP. The same result is also shown there is no relationship between ownership of NPWP and related tax Extensification Tax Amnesty. All these consistent results due to tax amnesty program itself that nature does not compel the owners of SMEs to participate. Tax Amnesty itself has benefits offered for owners of SMEs who wish to participate and those who do not participate are also given freedom, but the consequences in the future tax rates are imposed when the program is completed, namely 200%. Keywords: tax amnesty, intensification, extension, SMEs

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