ANALISIS INTENSIFIKASI PAJAK MELALUI PENERAPAN PROGRAM TAX AMNESTY TAHUN 2016 PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA TIMUR I DI SURABAYA

Every development effort undertaken by the government always requires funds for its implementation. The funds can be obtained from taxes, foreign loans or third party investments. Tax itself is the most "independent" source compared to other sources, therefore the government makes every effort to increase its revenue through the tax sector. One of them is through tax intensification, which is optimized through Tax Amnesty program in 2016 ago. All efforts made by the government for the success of Tax Amnesty program. But with the existence of the program, many actions pros and cons of Taxpayers. Starting from a different regulation of perception to the process of reporting increasingly complicate the Taxpayer, so Taxpayers are reluctant to join the Tax Amnesty program. This research is a qualitative research, with the object of research is limited to the analysis of the implementation of Tax Amnesty program at Regional Office of Directorate General of Tax East Java I in Surabaya. The data analysis techniques include: identification of regulations on tax intensification and Tax Amnesty; identification of implementation stages, research results, to follow-up Tax Amnesty stipulated by the Regional Office of DJP East Java I; describe the implementation process that has been done; perform tabulation of data on data of Tax Amnesty receipt at DJP Regional Office of East Java I; as well as describing the follow-up to be conducted by Regional Office of DJP Jatim I related to Tax Amnesty program. This study shows that the taxpayers in the Regional Offices of East Java DJP who have various characters, the fulfillment of targets with high percentage, the implementation of appropriate regulations and SOPs, and follow-up aimed to monitor the reported properties. It is expected that the Regional Office of East Java DJP I can see and assess the characteristics of Taxpayers in each KPP, so as to optimize the tax revenue by seeking a good way for taxpayers to feel comfortable in fulfilling their tax obligations openly, not just focused on the target regardless of taxpayer comfort