Amnesty Policy Research Articles

MASLAHAH CONCEPT ANALYSISTOWARDS 2016 TAX AMNESTY POLICY IN INDONESIA

Indonesia is projected to meet the potential global risk. Where actually it has a significant implication on Indonesian’s economic rate in the future. In the other hand, the expenditure of nation is increasing year by year. But,there is a gap between the tax compliance and the the tax potential. So, the Indonesian government has a tre- mendous errand min its program is establishing a credible fiscal policy. Towards its fiscal policy, the government tries to increase the nation revenue trough Tax Amnessty policy. However, the tax amnesty conducted the result of increasing of tax compliance and tax revenue in the future. Hence, this policy has a controversial issue. The paper is a qualitative research which try to describe more deeper the meaning of Maslahah. This paper tries to analyze more the Maslahah concept towards Tax Amnesty policy in the term of Law of Islamic Economic. In this paper, the researcher observe the literal meaning of Maslahah and trying to describe the interest and benefits of Tax Amnesty in its sort and long term. Therefore, the benefits may lead to the public welfare. But, the result of the research found that there are some lacks of Indonesia Tax Amnesty policy in its absence of tracking source, as its one of incentives. So, it causes to opposite of the Islamic Law to Al-Qur’an, which should keep the own of wealth well. Furthermore, the existence of tax amnesty policy should be more considered due to this issue, affecting in its level of importance towards Maslahah and Shari’ah compliance is one step down. Overall, the incentives of tax amnesty should be discussed carefully on its further implication –where the tax amnesty presents a high risk issue for the nation development.

Tax Amnesty Policy Discourse in Perspective of Politic of Taxation

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Mengungkap Keberhasilan Tax Amnesty : Studi Kasus pada KPP Pajak Pratama Makassar Utara

Tax amnesty is the abolition of special tax sanctions in Indonesia regulated in Law no. 11 the year 2016 About tax forgiveness. This research is to know the success of applying tax amnesty to the realization of tax revenue and taxpayer compliance on KPP Pratama Makassar Utara. The result of this research stated that the implication of tax amnesty policy at KPP Pratama Utara Makassar did not succeed in terms of tax target on the realization of tax revenue both in 2016 and 2017, besides that tax amnesty policy at KPP Pratama Makassar Utara also did not raise taxpayer compliance ratio either corporate taxpayers or individual taxpayers in terms of registered taxpayers against taxpayers who report their annual tax returns.

The Comparison Implementation Of Reinventing Policy 2015 AND Tax Amnesty 2016 (Case Study At Kendari Tax Office)

Indonesia in the last two years has implemented the policy of tax pardon in a row that is reinventing policy in 2015 and tax amnesty in 2016. The tax amnesty policy implemented in 2016 is recognized as the most successful tax forgiveness success in the world. This study aims to determine the difference of policy implementation of reinventing policy pardon policy in 2015 and tax amnesty in 2016. The study was conducted qualitatively by using exploratory case study with the aim of knowing the difference of the implementation process of Tax Amnesty policy in 2016 and the policy reinventing policy in 2015. This research was conducted in Primary Service Office (KPP) Pratama Kendari which participate in implementing tax amnesty policy 2016 and reinventing policy policy 2015. The results show there are differences in the implementation of both policies among others from the basic aspects of policy law, the scope of policy and the ease of policy implementation.

Evaluating the Effectiveness of a Medical Amnesty Policy Change on College Students’ Alcohol Consumption, Physiological Consequences, and Helping Behaviors

This study summarizes the association between medical amnesty policy (MAP) implementation and drinking behaviors at a 4-year university. First-year students (N = 1,246; 50.8% male) were assessed in the academic year pre- (2009-2010, n = 571) and post-implementation (2010-2011, n = 675). A cohort-sequential design was used. Students were assessed at college entry and end-of-year. Self-report measures assessed recent alcohol use, physiological consequences, and helping behaviors specific to alcohol-related medical emergencies. MAP implementation did not increase drinking, overall consumption, or the incidence of physiological consequences. Modest increases in contacting residence life staff in the event of an emergency were also found. This study provides empirical support that MAP policies do not increase consumption or problems and may reduce barriers to seeking help in the event of an emergency. Additional research is needed to establish the effectiveness of MAPs as an environmental-level strategy to reduce harmful drinking on campus.

Tax amnesty policy as an effort to improve state revenues and investment growth

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.

The Impact of Tax Amnesty Policy Influence the Investment Decision and Profitability in Stock Prices The Best 45 Companies in Indonesia

The aims of this study are to analyze the implication of Tax Amnesty which influences the Investment Decisions and Return on Equity (ROE) on Stock Price and to give an information that Tax Amnesty influences the profitability of all companies and also the investor decision to buy stock in Index LQ45. Investment decisions are projected from PER (Price Earnings Ratio) and Profitability from ROE. Based on the data obtained, tax amnesty does affect the 3 variables studied. This is evident from the occurrence of changes in PER and ROE whereby when the imposition of tax amnesty PER and ROE has decreased almost in every company shares in the LQ45 index, in addition to the stock price has increased significantly. This makes it clear that political policy affects the state of the capital market.

Analisis Perbandingan Penghimpunan Dana Pihak Ketiga Bank Syariah Sebelum dan Sesudah Kebijakan Tax Amnesty

This study aims to reveal the comparison of Third Party Funds (DPK) of sharia bank as Bank Perception Tax Amnesty policy in 2016.This study used a comparative quantitative approach with the subject of research is the Third Party Funds of sharia bank the receiver of Tax Amnesty funds in 2016. The selection of DPK as a research setting based on the existence of funds for bank is vital for business continuity, because without sufficient funds the bank will not be function properly. The determination of samples was decided by Ministry of Economic in Republic Indonesia No.600/KMK.03/2016, so the sample of this research compare within 3 banks, those are; Bank Muamalat Indonesia, Bank Negara Indonesia Syariah, and Bank Syariah Mandiri. The test equipment used Paired Sample T-Test assisted software SPSS 21. The result of Paired Sample T-Test founded that there was α P value t equal to 0,000 or< 0,05, means a significant difference of DPK accumulation before and after Tax Amnesty policy in 2016. The average of DPK sharia bank before Tax Amnesty policy accumulated Rp 124,1 Trillion and increased Rp 132,9 Trillion after Tax Amnesty policy.

ANALISIS REAKSI PASAR ATAS KEBIJAKAN TAX AMNESTY: STUDI PADA BURSA EFEK INDONESIA

Economic events frequently determine stock price fluctuations in stock exchanges. Sometimes, these economic events tend to get negative responses from market participants. This study uses event study analysis, where the event analyzed was the announcement of government policy in the fiscal sector, the tax amnesty. The announcement of the tax amnesty policy implementation is considered to provide information that elicits reaction in the capital market, which can be measured by the abnormal return on the stock before and after the announcement of tax amnesty policy. This event window of this study was 6 trading days i.e. t-3 to t + 3 since tax amnesty policy became published on July 14, 2016. The sample used in this study consisted of 45 companies listed in LQ-45 index during July 2016. Analysis of average abnormal return is performed based on paired sample t test on three days before and three days after the announcement of tax amnesty policy. The test results show that there is a significant difference in market reaction as indicated by abnormal return value. However, the result of abnormal return shows negative value. It means that tax amnesty policy provides negative information for investor, which is contrary to the objective of tax amnesty policy to increase investment.

Consolidating or Corrupting the Peace? The Power Elite and Amnesty Policy in the Niger Delta Region of Nigeria

After granting unconditional amnesty to militants in the oil-producing Niger Delta region in 2009, the Nigerian federal government launched a comprehensive peace-building program anchored on disarmament, demobilization, and reintegration (DDR) in a bid to arrest violent attacks on oil infrastructures. Puzzlingly, nearly a decade of costly DDR programming has not engendered sustainable peace in the region. This study, which draws on both primary and secondary sources of data, examines the resurgence of violence in the Niger Delta by problematizing the informal relations between power elites and youths. Analysis of responses from in-depth interviews with various stakeholders in the peace process reveals that politics in the region is embedded in and governed by the informal logic of patron–clientelism and corruption. As a result, the post-conflict peace-building mechanisms of amnesty and DDR programs designed to build peace through youth empowerment have been captured and corrupted by power elites. In their do-or-die struggles for power positions and oil revenues, the elites have criminalized some ex-militants by mobilizing them as thugs, kidnappers, and oil thieves, thus posing a huge threat to sustainable peace and democratic consolidation in the region. The study indicts political desperation, systemic corruption, poor policy execution, and weak public institutions for the impunity of the elites and criminalized youths. It recommends value re-orientation and strengthening of public institutions to mitigate corruption and social violence among leaders and followers alike.

Tackling Barriers to Seeking Emergency Care: The Campaign for a Medical Amnesty Policy at Washington University in St. Louis

Tackling Barriers to Seeking Emergency Care: The Campaign for a Medical Amnesty Policy at Washington University in St. Louis

Kebijakan Tax Amnesty: Suatu Peninjauan dalam Perspektif Etika Deontologi Sebagai Bentuk Pilihan Wajib Pajak dalam Melaksanakan Kewajiban Perpajakan

This research aim to know Tax Amnesty In Perspective Deontology Ethics. This research is a qualitative research that is analytic descriptive with focused on one phenomenon only chosen and want to be understood deeply by ignoring other phenomena, in this case that is implementation of Tax Amnesty policy. This study uses data analysis techniques in the form of data presentation techniques. That is the activity when a set of information is compiled, thus giving the possibility of drawing the conclusion of the form of presentation of qualitative data in the form of narrative text. To answer the formulation of the problem that is about tax amnesty in the perspective of deontology ethical theory, the researcher uses some literature of literature that come from various sources related to the discussion that want to be examined in this research such as books, scientific journals, electronic media, and mass media update. The results of this study indicate that the application of tax amnesty if viewed from the perspective of deontology ethical theory has been running well with followed by the taxpayer as a liability without seeing the final results of good and bad for the taxpayer self. This is evidenced by the successful implementation of tax amnesty in the form of increased tax revenue with total assets reported consisting of domestic property declaration Rp 3.676 trillion and declaration of foreign property reached Rp 1.031 trillion. While the withdrawal of funds from abroad (reptriation) reached Rp 147 trillion.

DAMPAK UNDANG-UNDANG REPUBLIK INDONESIA NO.11 TAHUN 2016 TENTANG PENGAMPUNAN PAJAK TERHADAP KONDISI BURSA EFEK INDONESIA

This study aims to analyze the difference of the mean significance of abnormal return before and after the event and to test the market reaction due to the tax amnesty event. This research uses a sample of 34 stocks of LQ45 in Indonesia Stock Exchange by using purposive sampling sampling method. This research is done by method of event study study with Market Adjusted Model. The period of the event examined for each event is 15 trading days, ie seven days before the event, one day at the time of the event and seven days after the event. The statistical tests were performed to compare average abnormal returns before and after events and to see market reactions around the event. The result of the research shows that there is no difference of average abnormal return before and after the event of tax amnesty policy, the end of the tax amnesty period I, the end of the tax amnesty period II and the end of the tax amnesty period III. There is no market reaction around the event of the tax amnesty policy, but there is market reaction in the event of the end of the tax amnesty period I, the event of the end of the second amnesty tax period and the end of the tax amnesty period III. The end of the tax amnesty period I, II and III contain information.

Pemahaman Peraturan, Efektivitas Sistem, Kewajiban Moral, Kualitas Pelayanan, Sanksi Perpajakan Pada Kemauan Ikut Tax Amnesty

Tax compliance is an attitude or behavior of taxpayers who exercise all their tax obligations and enjoy all the rights of taxation in accordance with the legislation in force.One of the government policies to improve taxpayer compliance is to apply tax amnesty which can be the first step in improving the weakness of taxation situation in Indonesia. Tax amnesty policies have the potential to encourage voluntary tax compliance. The willingness of taxpayers to participate in tax amnesty is important in order to optimize tax revenue. Several factors can affect taxpayer compliance, especially the willingness to participate in tax amnesties that could increase state revenues. The purpose of this study is to examine the effect of understanding tax laws, perceptions of the effectiveness of the tax system, moral obligations, quality of service, and tax sanctions on the willingness of participating tax amnesty. This research was conducted in Tax Office (KPP) Pratama East Denpasar. Population in this study are all effective individual taxpayer in Tax Office(KPP) Pratama East Denpasar. The number of samples in this study were 100 respondents with accidental sampling method. Data collection was conducted by questionnaire technique. Data analysis technique used is multiple linear regression analysis. The results of this study indicate that the understanding of tax laws, perceptions of the effectiveness of the tax system, moral obligations, quality of service, and tax sanctions have a positive effect on the willingness of participating tax amnesty.
 Keywords: understanding, effectiveness system, moral obligations, quality of service, tax sanctions, tax amnesty

PENGARUH KEBIJAKAN TAX AMNESTY, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MANADO

The purpose of this study is to analyze the effect of tax amnesty policy, taxpayer awareness and tax sanctions on taxpayer compliance of individuals in KPP Pratama Manado. The Population in this study is all Individual Taxpayers registered pursuant to tax amnesty policy in KPP Pratama Manado. The number of samples in this study were 30 respondents in Manado area. Sampling was done by using Purposive Sampling Method. Methods Data analysis used in this research is validity test, reliability test, classical assumption test, multiple regression analysis, determination coefficient (R2 test), regression test (F test), and partial regression test (t test). Based on the results of data analysis, it is known that tax amnesty has a positive effect on taxpayer compliance. Result of t test show value t count 3,956> t table 1,708 with significance value (0,01) <0,05 so that H1 accepted. Awareness of taxpayers does not significantly affect taxpayer compliance. The result of t test shows t value (-790) <t table 1,708 with significance value (0,437)> 0,05 so that H2 is rejected. Tax sanctions have no positive effect on taxpayer compliance. The result of t test shows t value (-2,167) <t table 1,708 with significance value (0,04) <0,05 so that H3 is rejected. Variable tax amnesty, taxpayer awareness and tax sanction can be used to explain compliance of taxpayers by 45%. Keywords: tax amnesty, taxpayer awareness, tax sanction, and taxpayer compliance

When enforcement fails

PurposeThis paper aims to present a comparative analysis of noncompliance with planning laws in advanced-economy countries. Most research to date has focused on the widespread phenomenon of “informal” construction in developing countries. However, advanced-economy countries also encounter illegal development, though at different scales and attributes. Because planning law is at the foundation of land-use and urban policies, it is time that the “orphan” issue of noncompliance be adopted by more researchers to enable cross-national learning. The two OECD countries selected for in-depth analysis – Portugal and Israel – probably fall mid-way in the extent of noncompliance compared with the range among advanced-economy countries. Like most OECD countries, the selected countries have generally viable planning-law systems. Their experiences can thus offer lessons for many more countries. Recognizing the limitations of enforcement mechanisms as prevention, the paper focuses on how each of these countries responds to illegal development.Design/methodology/approachThe method relies on two main sources: analysis of official documents – laws, policies and court decisions in both countries – and field interviews about practice. In both Portugal and Israel, the authors held face-to-face open interviews with lawyers and other professional staff at various government levels. The interviews focused on four issues: the effectiveness of the existing enforcement instruments, the urban consequences of illegal development, the law and policy regarding legalization and the existence of additional deterrent measures.FindingsIn both countries, there is a significant phenomenon of illegal development though it is somewhat less in Israel than in Portugal. In both countries, efforts to reduce the phenomenon have been partially effective even though in both, extensive demolition is not exercised. Neither country has adopted a general amnesty policy for existing noncompliance, so both resort to reliance on ex-post revision of statutory plans of granting of variances as a way of legalization. The shared tension between local authorities and national bodies indicates that not enough thought has gone into designing the compliance and enforcement systems. In Israel, a recent legislative amendment enables planning authorities, for the first time, to set their own priorities for enforcement and to distinguish between minor and major infringements. This approach is preferable to the Portuguese law, where there is still no distinction between minor and major infringements. By contrast, Portuguese law and policy are more effective in adopting financial or real-estate based deterrence measures which restrict sale or mortgaging of illegal properties.Originality/valueThere is very little research on noncompliance with planning controls in advanced-economy countries. There is even less research on the legal and institutional responses to this phenomenon. This paper pioneers in creating a framework for looking at alternative types of government responses to illegal construction. The paper is, to the authors’ best knowledge, the first to present a systematic cross-national comparative analysis and critique of such responses. The authors thus hope to expand the view of the possible legal and policy response strategies available to planning authorities in other advanced-economy countries. The comparative perspective will hopefully encourage, expansion of the research to more countries and contribute to the exchange of experiences between jurisdictions.

Tax Policy in Action: 2016 Tax Amnesty Experience of the Republic of Indonesia

Tax amnesty programs are often used by governments to improve tax compliance and to increase tax revenue. However, the policy choice to provide a tax amnesty often results in adverse consequences, including the violation of other legal rules. For this reason, the policy choice to offer a tax amnesty (‘tax amnesty policy’) is often controversial. The tax amnesty policy and resulting program offered by the Government of Indonesia has been criticized both because it is considered to be unfair and because it favors the perpetrators of tax evasion. In particular, the tax amnesty law offered special treatment to taxpayers who participated in the program, such as no checking of the source of funds, no checking of the financial statements reported by law enforcers, protection from punishment on the financial reports provided to the Director General of Taxation, and the requirement to pay only a small penalty. Tax amnesty programs also provide the potential for money laundering. This is certainly the case in Indonesia. In addition, tax amnesty programs weaken law enforcement in Indonesia; in particular, in the areas of corruption and money laundering. This is because law enforcement officers cannot investigate the perpetrators of white-collar crime that benefit from the tax amnesty program. Under the terms of the tax amnesty program, the financial data is not accessible by them.

COMPARISON OF TAX AMNESTY IMPLEMENTATION IN DEVELOPING COUNTRIES

Taxes are a major source of revenue in a large states so the governer strives invarious ways to increase state revenues from taxes. This happened because noteveryone who pays taxes, referred as taxpayers is willing to pay their taxes welland correctly. One of the ways used by the government is issuing a policy thatcan increase tax revenues. That policy is known as Tax Amnesty.There are manycountries, both developed and developing countries that have implemented TaxAmnesty policy. In this paper, the author analyzes the implementation of TaxAmnesty by comparing two developing countries in Asia, Indonesia and India,This kind of study is known as comparative study. One of the considerations aboutthe pointing of the countries as subjects is both of Indonesia and India started toimplementing Tax Amnesty at the same time in 2016. The analysis is done bycomparing the background, the purpose of the implementation, and the resultsobtained from Tax Amnesty policy. The result of Tax Amnesty showed that differentimplementation purpose, implementation period, and the way to implementcaused different results of tax revenues.

The Influence of Taxation Knowledge, Usability, and Penalty of Tax Amnesty on Public Perception in the Implementation of Tax Amnesty Policy

The Influence of Taxation Knowledge, Usability, and Penalty of Tax Amnesty on Public Perception in the Implementation of Tax Amnesty Policy

DISKURSUS TAX AMNESTY MELALUI RUU PENGAMPUNAN NASIONAL (Potencial Fraud and Money Laundering Perspective)

Objective of this study is to explore discourse and issues on tax amnesty, and give several feedbacks for improvement of implementation of tax amnesty. This study employs descriptive method. First finding of this study signify that the tax amnesty becomes one of options of the central government to achieve target of tax sector. Second, Indonesia should learn from failure and success on implementation of tax amnesty in the prior period. Third, RUU (draft of law) of national amnesty must be clear. The amnesty is specific for tax. Hence, there will be no possibility to do corruption (TIPIKOR), or even money laundry that use to be done after the corruption (TIPIKOR) is occurred. Fourth, implementation of the tax amnesty programme should be followed by supporting policies, such as law of (UU) banking confidentiality and so on. Fifth, tax amnesty is a policy that is expected by many parties to fix their SPT and make confession about their real tax; henceforth they will be more compliant on tax in the future. Contribution of this study is to give positive discourse that can be used by the central government as feedback on tax amnesty policy as embodied in RUU national amnesty.