ANALISIS EFEKTIVITAS PENERAPAN TAX AMNESTY PADA KPP PRATAMA MANOKWARI

The purpose of this research is to analyze the effectivity of Tax Amnesty program which implemented at Manokwari Tax Service Office. Based on PMK no. 118/PMK.03/2016, tax amnesty is tax elimination that is owed, not subject to tax administration and criminal sanctions with disclose owned assets and pay ransom debt as regulated in Tax Amnesty Law. This is a qualitative research, with documentation data collection technique. The result of the research showed that the effectivity of Tax Amnesty program at Manokwari Tax Service Office is categorized as “very effective”, at stage I to stage III tax revenue realization showed to exceed the target and also supported by the taxpayers enthusiastic