Amnesty Program Research Articles

Advancing Holistic Human Capital Development: A Perspective on the Presidential Amnesty Programme

The Presidential Amnesty Programme (PAP) was a policy thrust to tackle the intractable agitations and youth restiveness in the Niger Delta region due to utter neglect of the development of the region despite the enormous contributions to the national treasury from its rich-oil deposits and gas resources. Accordingly, this study uncovers human capital development in the Niger Delta states from the lens of the PAP. The study applied a quantitative research strategy with a structured questionnaire. A sample of 574 respondents was drawn through a multi-stage sampling design from 13,254 chiefs, community leaders, youths and the staff of the amnesty office, which served as the target population of the study. From the primary and secondary data collected and analysed, the findings demonstrated that the Presidential Amnesty Programme had a positive significant effect on vocational skills acquisition, there was a positive relationship between PAP and university educational advancement, and there was a positive relationship between budgetary provision and human capital development among others. We concluded that the PAP has contributed to the human capital development of youths in the region. We recommended inter alia that the amnesty programme of the federal government of Nigeria should be committed to exposing ex-militants to vocational skill acquisition scheme to ensure self-reliance, and also should improve on the university educational advancement for ex-militants to acquire professional certification in the Niger Delta States.

Integrating tax amnesty, CSR, and emerging technologies: Exploring ethical challenges and strategic choices

This paper explores the relationship between tax amnesty programs and Corporate Social Responsibility (CSR), focusing on the ethical challenges businesses face as they navigate financial decisions and societal obligations. While tax amnesty offers financial relief, it raises significant concerns about ethical behavior and transparency. The evolution of CSR into a strategic priority necessitates a careful balance between financial goals and broader societal contributions. Emerging technologies, such as artficial intelligence (AI), blockchain, and data analytics, are transforming tax compliance and CSR practices by enhancing transparency and accountability, but they also introduce new ethical dilemmas. This study integrates theoretical frameworks with practical insights, highlighting the need for businesses to align tax amnesty participation with CSR objectives. Key themes include the role of emerging technologies, ethical decision-making, and the alignment of financial incentives with societal values. By examining these dynamics, the research contributes valuable insights into how businesses can effectively manage the intersection of tax amnesty and CSR, promoting ethical practices and societal well-being.

Beyond the conflict: youth militants, amnesty, and challenges of post-conflict life in the oil-rich Niger Delta of Nigeria

ABSTRACT This paper argues that there is need for current efforts to reintegrate youth militants in the Niger Delta of Nigeria into normal community life to be anchored on a thorough understanding of the peculiar agency of youth and the socio-cultural challenges of post-conflict reintegration. Such efforts should also take cognisance of the complex nature of the problem. The paper contends that while the on-going amnesty programme in the region has achieved partial success, it was founded on a parochial philosophy, which creates a booming economic environment for the managers. Therefore, it recommends that the initiative should be anchored on both a thorough understanding of the youth as social agency and the deleterious impact of the conflict on ideal socio-cultural norms of expectations and roles among different generations of the population in the region. In effect, a proper sociological framing and nuancing of the programme would appear imperative for sustainable peace in the region.

PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PERPAJAKAN, DAN PROGRAM PEMUTIHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

The regional revenue heavily relies on vehicle taxes, playing a crucial role as one of the main pillars in generating significant income to support local development. Therefore, optimizing state revenue becomes crucial to achieve the government's expected targets. This research aims to examine the effects of taxpayer awareness, tax socialization efforts, and tax amnesty programs on the compliance level of vehicle taxpayers. The population focused on in this study consists of vehicle taxpayers registered at the SAMSAT office in Bogor City. Data collection utilized the simple random sampling method and Slovin's formula to obtain a sample size of 400 respondents. The type of data used is primary data analyzed through the use of a questionnaire with the assistance of SPSS software version 26, and the results were analyzed using a multiple linear regression analysis approach. The findings of this research prove that taxpayer awareness, tax socialization, and tax amnesty programs have a positive impact at a significance level of 5% (X1= 0.266, X2= 0.306, and X3= 0.318).

Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan, dan Kualitas Pelayanan terhadap Keikutsertaan Program Tax Amnesty dengan Kondisi Keuangan sebagai Variabel Moderasi

This study aims to prove the effect of taxation, tax sanctions, and service quality on participation in the tax amnesty program with financial condition as a moderating variable. This research is quantitative and primary data. Research time: This research was conducted from April to May 2023 with 105 respondents, namely taxpayers. This study uses Moderated Regression Analysis (MRA) where the results of the research show that knowledge of taxation does not affect participation in the tax amnesty program. Meanwhile, tax sanctions and service quality influence tax amnest participation. As well as financial conditions moderate the influence of tax knowledge on participation in tax amnesty while financial conditions do not moderate the effect of tax sanctions on participation in tax amnesty and financial conditions do not moderate the effect of service quality on participation in tax amnesty.

Tax avoidance and sustainability reporting: Alignment or greenwashing strategy?

AbstractThis study examines the relationship between sustainability reporting and tax avoidance, distinguishing genuine alignment with environmental and social commitments from greenwashing strategies. We also examine the impact of tax amnesty programs on these reporting motives. Using Indonesian nonfinancial listed firms in the 2010–2018 period, this study reveals that these firms employ sustainability reporting as a means of impression management to conceal their tax avoidance practices. Moreover, we document a negative relationship between sustainability reporting and tax avoidance when the firms participate in the tax amnesty program. Our findings are robust, and we provide several additional analyses to expand our contribution. Lastly, our study is believed to be one of the few that focuses on providing empirical evidence on how sustainability reporting is utilized as a “smokescreen” of tax avoidances.

Commodity Price and Indonesian Fiscal Policy: An SVAR Analysis with Non-Gaussian Errors

Abstract This study exploits the non-Gaussianity for identification of a Bayesian SVAR model on newly unexplored monthly Indonesian data from 2007M1–2022M12, where we disentangle the commodity-related revenue from the total government revenues. Our main contribution is in labeling the statistically identified structural shocks as economic shocks by conducting a formal assessment of a set of proposed sign constraints. We simultaneously label a commodity price and three fiscal policy shocks, i.e. fiscal income tax, investment-spending, and consumption-spending shocks. Having evaluated their impacts, among the fiscal policy shocks, we find income tax shock the most impactful on output. Moreover, during the Covid crisis 2020–2021, the launched fiscal economic stimulus package (PEN program) positively contributed to the output. The recession of the Covid crisis could have deepened had the fiscal policymaker not responded at all. Albeit so, we should not overlook the contribution of the rising commodity prices to the output recovery. We also evaluate the commodity boom period in 2007–2009, the tax amnesty program in 2016–2017 and 2022, and the infrastructure spending boost in 2015. Our results suggest that output and retail sales would have been lower without the commodity price shock’s contribution during the commodity boom. Then, we find that tax amnesty and infrastructure spending boost policies contribute to higher retail sales.

Tax Revenue Achievement: Between Tax Amnesty and the Voluntary Disclosure Program at KPP Pratama Batu

his research aims to determine the number of taxpayers who participated in the Tax Amnesty Program and the Voluntary Disclosure Program as well as the tax revenue achievements from these two programs at KPP Pratama Batu along with factors inhibiting the success of the two programs. This research is a descriptive comparative quantitative research using secondary data from KPP Pratama Batu. The data analysis technique uses the Mann-Whitney test. The research results show that as many as 7.72% of the number of registered taxpayers in 2017 at KPP Pratama Batu participated in the Tax Amnesty program by contributing 36.1 trillion or 30% of the total tax revenue in 2017 at KPP Pratama Batu. Meanwhile, 1.30% of the number of registered taxpayers in 2022 at KPP Pratama Batu participated in the Voluntary Disclosure Program by contributing 31.1 trillion or 20% of the total tax revenue in 2022 at KPP Pratama Batu. This shows that there is a difference between the Tax Amnesty Program and the Voluntary Disclosure Program (PPS) at KPP Pratama Batu. Meanwhile, the inhibiting factors for the Tax Amnesty Program and the Voluntary Disclosure Program are high rates and less effective methods of conveying program information to taxpayers.

Banditry, institutional weakness and the Zamfara State amnesty programme

This article demonstrates how institutional weakness makes amnesty, as a conflict management strategy, ineffective as found in Zamfara State; and how prioritising human security can help combat insecurity. Using Weak Institutions of State as a framework of analysis, the article argued that factors such as loss of territorial control or the sole use of force, crisis of legitimacy, mass poverty, corruption and inability to provide basic services to the citizens as characteristic of states with institutional weakness, create very complex security problems that amnesty is incapable of addressing effectively. Rather than mitigate insecurity, weak institutions in a state further fuel it by creating opportunities for both state and non-state actors to exploit the offer of amnesty for personal enrichment. This article adopted the documentary method of data collection, using deduction and inferences as analytical methods. Based on its findings, the study recommends the need for a more sustainable approach to conflict management that can benefit a larger number of citizens.

Counterterrorism in the Lake Chad Region: An analysis of the fragmented efforts in Nigeria’s fight against Boko Haram

While the need for securitisation and counterterrorism cooperation among states is consistently re-echoed in the previous studies on security, the role (or complicity) of the neo-liberal state in distorting and undermining these arrangements has been neglected. The objective of this article is to examine how state actors are implicated in the weakening of counterterrorism engagements in the Lake Chad region. Based on qualitative methods of data collection and analysis, the study identified three thresholds of state complicity undermining the fight against Boko Haram: (i) information compromise (ii) amnesty programme complicity (rehabilitation of Boko Haram members) and (iii) intelligence complicity. These are primarily underpinned by the rehabilitation of ‘unrepentant’ Boko Haram terrorists, fragmentation of military institutions, and complicity in cross-border arms movements. These acts do not only undermine internal peace and security but also perpetuate transnational terrorism in the Lake Chad region. The article, therefore, recommends a new peace agenda hinged on a hybrid of regional partnership on peace education and security cooperation.

Asymmetric Relations Between Indonesia and Singapore

The effort to repatriate funds stored abroad by Indonesian citizens, as part of the 2016 Tax Amnesty Program by the government, was deemed a failure. Only 14% of the expected funds were brought back into the country. This is very disappointing, considering the government needs substantial funds to support the financing of Indonesia's economic development, especially physical economic infrastructure development. Given that a significant portion of the funds held abroad by Indonesians is in Singapore and that the Indonesian government had requested Singapore's assistance to facilitate the repatriation of these funds, this phenomenon raises interesting questions. There are even suspicions that the Singaporean government did not care enough, and may have even hindered these repatriation efforts. This paper attempts to highlight this issue and place it within the study of a central concept in political science and international relations, namely power. Considering physical geographical size (Indonesia being the largest), demographic (the largest population), and economic (the largest GDP), why can the much larger country not influence the smaller one? Why is “Goliath” powerless in front of “Lilliput”? This case triggers a theoretical discussion about the meaning of power in political science and international relations analysis. How is power discussed in this body of knowledge? Among the various approaches in the literature, one that aptly describes the situation where the "large" is powerless against the "small" is Benjamin Cohen's "power of the balance of payment."

The Influence Of Information Technology And Tax Awareness On Interest In Participating Tax Amnesty

The country's biggest source of income is taxes. Taxes have a dominant role in developing the country both in terms of infrastructure and alleviating poverty and community needs in terms of health, education and social security for those in need. Efforts to increase tax revenues can be implemented optimally and require supporting methods, including extensification and intensification. Apart from that, technology and information are needed to create awareness of non-compliant taxation so that it can increase compliance interest in participating in the tax amnesty. The aim of this research is to examine the tax stimulus in the technological sphere regarding awareness of interest in following the tax amnesty policy. The research method used is qualitative research with a Literature Review approach model examining previous research for the 2017-2022 period, totaling 40 journals. The aim of the research is to determine the effect of internet technology in increasing awareness of participating in the tax amnesty program. The results prove that technology and information have a positive effect in increasing taxpayer awareness of the tax amnesty program because in the midst of the digitalization era, it is necessary for all humans to switch to manual access to changes in technology and information.

Implementation of the Land and Building Tax Amnesty Program: A Case Study Analysis at the Regional Tax Service Agency

This qualitative descriptive study investigates the implementation of the Land and Building Tax (PBB) exemption program in Sidoarjo Regency, focusing on communication, resources, disposition, and bureaucratic structure. Employing purposive sampling, primary data was gathered through observation, interviews, and documentation. Utilizing Miles and Huberman's data analysis, the study reveals that all variables were fulfilled, with challenges arising from insufficient information dissemination by some villages and a shortage of billing staff. The Sidoarjo Regional Tax Service Agency (BPPD) is urged to innovate communication channels for direct community engagement and enhance staffing levels. This research provides valuable insights for policymakers and tax authorities globally, emphasizing the need for efficient communication strategies and resource allocation to ensure successful tax exemption programs. Highlight : Effective Communication: The study underscores the crucial role of communication in the successful implementation of the Land and Building Tax (PBB) exemption program, emphasizing the need for streamlined information flow between villages and residents. Resource Allocation: The research highlights challenges stemming from a shortage of billing staff in Sidoarjo Regency, emphasizing the significance of adequate resource allocation to ensure the smooth operation of tax exemption policies. Policy Implications: The findings provide actionable insights for tax authorities and policymakers globally, emphasizing the importance of efficient communication strategies and resource management in optimizing the effectiveness of land and building tax exemption programs. Keywords: Land and Building Tax, Exemption Program, Implementation, Sidoarjo Regency, Communication

Exploring Funds: A Mitigation towards Sustaining the Niger Delta Amnesty Programme

The amnesty programme in the Niger Delta is expected to improve the human capital development of the region and the country, which is presently low. Hence, the study investigated exploring funding mitigation for sustaining the Niger Delta Amnesty Programme. The study critically examined the role of private sector funding to the amnesty programme. The study was anchored on public-private partnership theory with the assertion that a philosophical approach to actualizing infrastructure services by leveraging private capital, know-how, and effectiveness while merging the advantages of the public and private sectors. The study adopted a qualitative approach for data collection. An in-depth interview (IDI) was used for data collection. The populations of the study were ex-militants in the Niger Delta state. The sample size is 15 ex-militants in the Niger Delta who have benefited from the amnesty programme. The IDI questions were structured in line with the two research questions. The findings revealed that private sector funding of the Niger Delta amnesty programmeme in the region would lead to continuity of the programmeme's burden of funding on the part of the federal and various states. It concluded that there is a need for the federal and state governments to seek funding from the private sector in areas of manpower training and reintegration of trained ex-militants into the world of work with appropriate functional skills. It was recommended that the government sensitise the public and private sector companies, in particular, to the need for support through funding in terms of financial or material goods that will help enhance the programme.

Impact of Socioeconomic Background of the Niger Delta Militants on Environmental Degradation

Niger delta region is one of the most environmental impacted region in Nigeria. This is due to the activities of oil pipeline vitalization activities by the Niger delta militants in the region. To a great level, environmental degradation caused by the militant youths in the region constitutes a serious problem. It is against this background that researcher tries to find out the relationship between the educational levels of the militants, their environmental awareness and it effects on oil pipeline vandalism in the region. The study employed descriptive statistics to analyze to the data collected from 300 responded. The study found that, majority of the militants are young men; significant number of them are educated; majority number of the militants are aware of the negative environmental impact of vandalism. The study recommended the need for federal government amnesty program to be more inclusive and the need for government to promote employment opportunities among the youth in the region. Equally, to enforce environmental laws to protect the environment. Keywords: Socioeconomic, Militancy, and Environmental Degradation.

Amnesty as a tool in the deradicalisation of Boko Haram terrorists in Nigeria: a threat to national security

ABSTRACT Granting amnesty to perpetrators of gross human rights is becoming a re-emerging phenomenon in Africa. Nigeria is currently witnessing unprecedented threats of violent extremism unleashed by terrorist groups; despite efforts to curb such acts, there has been little or no success. One such counter-terrorism measure has been the grant of amnesty to the Boko-haram terrorist group. Gauging the effectiveness of such a policy is of great importance to the survival of democratic principles. The article explores the Nigerian debate around amnesty. It argues that these debates need to evaluate the substance of the rule of law and ensure that impunity is not entrenched in achieving ‘peace’ without justice. There is a need for the executive to justify, explain and defend decisions on the grant of amnesty. Giving such explanations will allow for the public greater participation in security matters. The grant of amnesty to 'repentant' terrorists has not effectively facilitated law enforcement agencies' disruption of terrorism in Nigeria. Inclusive decision-making process around amnesty must be invoked to have efficient amnesty program in Nigeria and safeguard the rule of law. Public debates on granting amnesty be encouraged, taking into cognisance the consequences of not prosecuting violators of gross human rights abuses.

Analisis Pengaruh Self Assessment dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak

Tax compliance is an attitude when taxpayers are able to fulfill their tax obligations with their own awareness. The change in the tax system which originally implemented an official assessment, changed to a self-assessment, is hoped that taxpayers will be more compliant in fulfilling their tax obligations, because taxpayer compliance and awareness greatly influences state revenues from the tax sector. The government also has another way to increase taxpayer compliance, namely by implementing tax amnesty. For taxpayers who take part in the Tax Amnesty program, they can receive forgiveness for the taxes they should pay as well as the elimination of administrative and criminal sanctions. Almost every country has an infrastructure development program to meet the welfare of the general public, including Indonesia and to run this program the main funds come from taxes. So taxes and values ​​have a very important and influential role in the country's development process and as financing for government expenditure for its implementation. This research aims: 1) to find out whether self-assessment has an effect on taxpayer compliance. 2) to find out whether the tax amnesty has an effect on taxpayer compliance. The writing in this article uses a qualitative method with a descriptive approach. So the research results show that self-assessment and tax amnesty have a positive effect on taxpayer compliance.

Tax Buoyancy in Indonesia: An Evaluation of Tax Structure and Policy Reforms

This study investigates tax buoyancies in Indonesia. It analyzes the cointegration relationship between the regional gross domestic product (RGDP), along with several control variables, and tax revenues. Focusing on personal income tax (PIT), corporate income tax (CIT), and value-added tax (VAT), it employs a dynamic analysis from 2015 to 2021. This research utilizes the Wald test to evaluate long-term buoyancies and the PMG-ARDL model to assess tax dynamics and cointegration coefficients. The results revealed tax revenues’ consistent tendency toward equilibrium in the long term, with fluctuations across Indonesian provinces. PIT displayed the highest buoyancy and adjustment speed, followed by VAT and CIT. This analysis highlights tax types’ diverse responses to underlying factors, offering crucial insights into fiscal dynamics. The research illuminates the intricate relationship between economic indicators and tax categories, providing valuable lessons for future policies, especially concerning structural changes like tax amnesty programs and tax rate modifications.

Tax amnesty, corporate social responsibility disclosure, and organizational inertia

AbstractThis study investigates the empirical association between corporate social responsibility (CSR) disclosure and tax compliance when there is a tax amnesty policy provided by the government. Utilizing the difference in difference method, we studied the impact of the tax amnesty program on tax compliance and CSR disclosure of companies in the mining industry in Indonesia context for the research period 2014–2019. Consistent with inertia theory, we observe the organizational inertia phenomena as the findings indicate the insignificant impact of the tax amnesty program on tax compliance and the marginally significant negative impact on CSR disclosure. This might come from corporate attributes that cause the inertia such as routines and procedures as well as the fixed mindset of the companies' decision‐makers on the cost and benefit of becoming corporate citizens. The inertia might also reflect the weaknesses in the management control system, especially in the belief and boundary control system. This research discusses the impact of tax amnesty on CSR disclosure which has been rarely investigated in previous studies. This study also extends the inertia theory on the taxation context and provides policy implications on tax amnesty.

Experience in conducting tax amnesty in developing countries before the introduction of automatic exchange of tax information

The author provides a detailed overview of an article that examines tax amnesty programs within the framework of international tax initiatives like the BEPS Action Plan and the Common Reporting Standard (CRS). The article argues that the integration of these global initiatives and domestic tax amnesties has complex and far-reaching implications for taxpayer behavior, government revenue, and fiscal policy at large. The key themes of the article focus on global tax initiatives, the effectiveness of tax amnesties, the criteria for a successful amnesty program, and their ethical and social implications. The article underscores the transformative role of global frameworks like CRS and BEPS in tax enforcement, pointing to unprecedented levels of transparency and international cooperation. While the short-term revenue boosts from tax amnesties are acknowledged, the article argues that the long-term impacts of these programs on tax compliance and fiscal integrity are less certain. This makes the article’s detailed set of conditions for an effective tax amnesty program particularly valuable for policymakers. The ethical and social implications of tax amnesties are also explored, emphasizing that public trust is crucial for the success of these programs.
 In terms of methodology, the article combines qualitative analysis with empirical data, such as the OECD survey conducted in 2015, to build its arguments. Its comprehensive approach integrates perspectives from economics, law, and political science, making the findings relevant for a broad audience.
 In conclusion, the article is a significant contribution to the growing body of literature on tax policy and international cooperation. It offers a nuanced understanding of how domestic tax amnesties interact synergistically with global tax initiatives to impact compliance and revenue collection.