| dc.description.abstract | The Corona Virus Disease-2019 (Covid-19) pandemic has resulted in an economic recession in Indonesia, even the world. The government is making efforts to encourage national economic recovery through the regulation of laws, one of which is the Taxation Harmonization Act (HPP Act) which amends several tax provisions and introduces a Voluntary Disclosure Program (VDP) to increase state revenue and also increase taxpayer compliance.
This research aims to find out the mechanism of VDP implementation at Low Tax Office of Medan Timur, to find out how much tax revenue from VDP at Low Tax Office of Medan Timur, to find out the total amount of tax revenue at Low Tax Office of Medan Timur from 2020 to 2022, to find out the effectiveness of VDP implementation at Low Tax Office of Medan Timur.
This research uses descriptive qualitative method to analyze data and to describe, describe the situation or events about the implementation of the Voluntary Disclosure Program and the level of effectiveness of the Voluntary Disclosure Program at the Low Tax Office of Medan Timur in 2022.
The results of this study are VDP shows that the amount of tax revenue of Low Tax Office of Medan Timur ur in 2020 is Rp 943,908,005,233, in 2021 it is Rp 696,445,691,001 and in 2022 it is Rp 1,146,984,912,719. VDP revenue at Low Tax Office of Medan Timur contributed 43.16% or Rp 495,113,968,310 to tax revenue at Low Tax Office of Medan Timur in 2022. The Directorate General of Taxes does not set the target amount of revenue from VDP. However, VDP has increased the amount of tax revenue at Low Tax Office of Medan Timur in 2022. | en_US |
