Abstract
This study aimed to analyze tax amnesty from the perspective of taxpayers, such as large-scale entrepreneurs, small-scale entrepreneurs, private company employees, tax consultants, and lecturers, and assessing whether tax amnesty can increase taxpayer compliance. This study used an interpretive paradigm and transcendental phenomenology. The interpretive paradigm aims to understand and explain the social world from a personal perspective. Transcendental phenomenology is a suitable method to analyze the experience of informants after joining the tax amnesty policy. Based on the results of the study, it can conclude several findings. First, taxpayers participate in tax amnesty because they want to report all assets without being penalized; second, taxpayers want to get a low tax rate. Third, taxpayers want to avoid tax audits. The analysis of transcendental phenomenology concluded that tax amnesty could increase taxpayer compliance but not for a long time.
Highlights
Tax amnesty is a government program to improve taxpayer compliance
Taxpayers participate in tax amnesty because they want to report all assets without being penalized; second, taxpayers want to get a low tax rate
This study reveals the views of taxpayers in-depth about the tax amnesty program
Summary
Tax amnesty is a government program to improve taxpayer compliance. Indonesia has implemented the tax amnesty program four times, namely in 1964, 1984, 2008, and 2017, but it has not met the expected goals (Kurniawati, 2017). The research seeks to explore taxpayers' views from taxpayers' perspectives and analyze whether tax amnesty can improve taxpayer compliance. As a developing country, has a low level of tax compliance. The last five years Indonesia's have low tax ratio, namely 2015, 2016, 2017, 2018, and 2019 respectively, at 11.6%, 10.8%, 10.7%, 11.5%. According to the organization for economic cooperation and development (OECD) in the report "Revenue Statistics in Asian and Pacific economies 2019," Indonesia's tax ratio is still much lower than the average OECD member country, 34.2%, lower than other countries. One strategy to improve taxpayer compliance above is to issue a tax amnesty policy. Like other countries in America, Europe, and Asia
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