Indonesian Tax Amnesty and Its Implications

Afrizal Afrizal

doi:10.2139/ssrn.3553310

Abstract

This study aims to analyze the implementation of Tax Amnesty in Indonesia and tofind out its implications in Jambi Province. The results of this study indicate that: The implementation of tax amnesty has a positive effect on taxpayer compliance and has a positive effect on tax revenue. The implementation of tax amnesty has a positive effect on the understanding of taxpayers on tax regulations. The higher of the understanding of taxpayers on tax regulations the higher the tax revenue of the government. The higher of taxpayer compliance the higher the better the taxpayer's data base and the higher the tax revenue of the government.

Highlights

This study aims to analyze the implementation of Tax Amnesty in Indonesia and tofind out its implications in Jambi Province
Tax revenue is a source of income that contributes very much to state revenues, this is because tax revenues are derived from economic activities or growing business, besides that Indonesia's dependence on revenues from Natural Resources (SDA) is decreasing
Statistics Descriptive Variables P enelitian Descriptive statistics provide a description or description of variables research y ang seen from the mean, standard deviation, minimum and maximum of the variables - variables examined in this study as the implementation of the tax amnesty, compliance w ust taxes in paying taxes, compliance w ust taxes in the SPT, p emahaman w ust taxes to regulation taxes, a good perception on e fektivitas taxation system, a data base of mandatory taxes and tax revenue

Summary

Introduction

The results of this study indicate that: The implementation of tax amnesty has a positive effect on taxpayer compliance and has a positive effect on tax revenue. The increase is still below the target set by the government or in other words, in the state revenue, there is always a shortfall or not reaching the target. This condition caused the country's balance sheet to be in an unbalanced condition and needed to be balanced by borrowing which resulted in an increase in the country's debt burden. To optimize tax revenues the government needs to make new breakthroughs in exploring the sources of state revenues from the taxation sector. The government's implementation in the taxation sector which has been carried out in the form of tax intensification and extensification has not yet obtained maximum results

Objectives

Results

Conclusion