Tax amnesty from the perspective of tax official

Nur Sayidah,Aminullah Assagaf,Collins G Ntim

doi:10.1080/23311975.2019.1659909

Nur Sayidah, Aminullah Assagaf + Show 1 more

Open Access

https://doi.org/10.1080/23311975.2019.1659909

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Abstract

This article aims to analyze the views on tax amnesty from various parties, namely state officials, tax officials, taxpayers, and tax consultants. Their views are explored through qualitative resea...

Highlights

Tax is a primary source of national income, with the amount expected to be rising each year
The government has been making various efforts to increase the country’s tax ratio, which is a percentage of tax revenue divided by Gross Domestic Product (GDP)
Indonesia has a tax ratio that is still low compared to the average tax ratio of countries that are members of the OECD (Organization for Economic Co-operation and Development)

Summary

Introduction

Tax is a primary source of national income, with the amount expected to be rising each year To achieve this expectation, the government has been making various efforts to increase the country’s tax ratio, which is a percentage of tax revenue divided by Gross Domestic Product (GDP). While the 2017 tax ratio in Indonesia is 11.5%, the lowest among Asia Pacific countries (OECD, 2018b) This phenomenon shows that the Indonesian government needs to make efforts to increase tax ratios both through tax intensification and extensification. Tax amnesty is a tax write-off policy that is supposed to be due, with no administrative sanctions and criminal sanctions in the taxation field by revealing assets and paying ransoms The government, in this law, classifies ransom tariffs into three. For taxpayers whose circulation of business is up to Rp. 4.8 billion in the last tax year

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