Abstract
One of the most serious obstacles in tax collection is the resistance of the taxpayer. The large number of taxpayers investing abroad also causes potential loss of state revenues from the tax sector. In fact, many taxpayers are more interested in investing in tax-haven countries. Tax amnesty becomes a policy program in an effort to attract citizens to repatriate and invest in a country. What is the effect of tax amnesty on increasing state revenues and investment growth? What is the tax amnesty policy that can increase state revenues and investment growth? This research is grouped into the realm of socio legal research, namely the study of law, by using the approach of law and social sciences. Tax amnesty is theoretically capable of being used as a means of raising national investment, but it cannot guarantee an increase in investment. Tax amnesty, in order to improve the investment climate in Indonesia, should be supported by the ease of licensing bureaucracy, availability of adequate infrastructure, and conducive political climate. The recommendation that tax amnesty should be in line with the objectives needs to be supported by other policies that encourage increased investment, such as bureaucracy licensing, security assurance, and taxation policies that support investment.
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More From: IOP Conference Series: Earth and Environmental Science
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