Tax Amnesty Research Articles

ESSENCE AND RESULTS OF THE "ONE-TIME (SPECIAL) VOLUNTARY DECLARATION BY INDIVIDUALS OF THEIR ASSETS"

Goal. To analyze the Law of Ukraine dated 15 June 2021 No. 1539-IX "On Amending the Tax Code of Ukraine to Stimulate the De-Shadowing of Incomes and Enhancing the Tax Culture of Citizens Through Introduction of Voluntary Declaration by Individuals of Assets Belonging to them and Payment of One-Time Dues to the Budget" [14] and the results of the "declaration of assets" carried out from 1 September 2021 to 1 March 2023. Methodology. To achieve the desired goal, the author used the methods of analysis (isolation of individual parts of the object of research), synthesis (combination of various elements into a single one), comparison (identification of similarities and differences), problem solving (posing difficult questions and finding answers to them), objectivity (impartiality in the selection and analysis of various sources), generalization (highlighting of common characteristics and features). The results. The study established that the "one-time (special) voluntary declaration" combines features of "tax amnesty", "capital amnesty" and "zero declaration". The law itself, in some of its parts, is imperfect and contains norms that violate the principles of equality and social justice. Only 845 people used the right to submit a declaration while the law was in effect. The scientific novelty consists of the analysis of de-shadowing of incomes and replenishment of the state budget (only about 1.5% of the expected revenues were received). At the same time, the author is convinced that there is no need to talk about a "complete failure of declaration". After all, the law is written in such a way that although the majority of citizens did not submit a special declaration, the "composition and volume of assets" as of 1 March 2023 has already been declared, regardless of whether they were acquired with violations or not - in fact, Ukraine implemented "zero declaration" for all citizens. "Zero declaration" sooner or later will become a kind of reference point and in the future will be taken into account by tax authorities during financial monitoring, which should result in taxation of expenses that exceed official income and, possibly, the appearance of misunderstandings between taxpayers and tax authorities. Practical significance. The research contributes to the identification of taxation problems, individual results and conclusions that can be used in the process of further reforming tax legislation and conducting fiscal policy.

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Kota Jambi

Currently, taxes are the main source of funding for the Indonesian government. In reality, tax sector revenues represent only a small portion of total revenues. In order for the government to implement development projects in Indonesia, taxpayers must pay their taxes on time. The aim of this research is to determine the variables that influence individual taxpayer compliance in Jambi City. This research uses multiple linear regression analysis as data analysis. The results of the research show that simultaneously and partially individual taxpayer compliance is influenced by tax amnesty, tax sanctions, and tax knowledge in Jambi City

TAX LAW AND ITS IMPLICATIONS FOR PEOPLE'S WELFARE

Taxes are a crucial instrument in determining a country's revenue. However, challenges remain, especially in the face of societal resistance to tax collection. To achieve people's welfare, tax regulations are needed, namely tax laws, which require public awareness. Therefore, this paper will discuss the effect of tax law on the welfare of the Indonesian people. This paper uses the type of data that produces descriptive evidence, collects information about the relationship between variables, and deepens the data used in the study in this paper. This study uses secondary documents in the form of writing and figures from articles and news with trusted sites as the object of discussion in this report. The results show that taxes play a central role in Indonesia's economy, and the main source of state revenue is the income sector. Tax amnesty can be a solution to increase tax revenue by capturing new taxes and increasing public awareness about the importance of adherence to tax laws. Increased public awareness is needed so that facilities, education, services, and security can be improved to achieve better public welfare.

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.

Tax Amnesties: Trends and Implication for Taxpayers’ Compliance. A Literature Review

The focus of this paper is to conduct a literature review on tax amnesties and the factors which are necessary for its effective implementation for compliance. The study employed a library based research design which involves desk-review of extant literature. The literature review shows much research attention given to the issue, though the findings are mixed and quite inconclusive. The review also brings up a few issues which are seen as probable weaknesses or inconsistencies in tax amnesty research looking from a tax compliance perspective. First, while there is evidence regarding success of tax amnesties in the developed world, empirical proof on the progress made in developing countries are scarce. Second, although the concept of tax amnesty has been extensively examined in the tax literature, only a few studies have used an experimental approach to examine the long run effect of tax amnesty on voluntary tax compliance. Third, there is still no clear unanimity in the literature regarding how social and psychological factors such as political trust, political will, perceived corruption, and perceptions of justice and punishment objectives influence the implementation of tax amnesties. Finally, the study observes that in tax amnesty research there is always the tendency for majority of prior studies to assume homogeneity in level of compliance whereas significant differences may exist in the degree of compliance between high and low income earners. The study therefore concludes that there is the need for future empirical studies to address these weaknesses and inconsistencies.

Older and wiser? The impact of CEO age on firm’s tax amnesty participation

Older and wiser? The impact of CEO age on firm’s tax amnesty participation

TAX ENFORCEMENT STRATEGY: THE ANTIDOTE TO NON-TAX COMPLIANCE IN NORTH-WEST NIGERIA

Voluntary SME tax compliance has been of great interest to governments all over the world, given their unimpressive contribution to total tax revenue. This is even more so in Nigeria where the culture of tax compliance among SMEs can be described as poor, requiring innovative enforcement strategies. This study examined the extent to which tax enforcement strategies served as antidote to non-tax compliance in the North-West Nigeria. The study collected quantitative data from 345 randomly and purposively selected SMEs owners duly registered in North-west, Nigeria. The data was subjected to both descriptive and inferential analysis through techniques of central tendency and multiple regressions. Results revealed that three tax enforcement strategies: Use of tax clearance certificate (β=0.024 < 0.003), grant of tax amnesty (β=0.025< 0.020), and imposition of tax penalty (β = 0.013 < 0.014) have significant positive influence on degree of tax compliance among SMEs in the North-West Nigeria. Given the significant statistical evidence, this research inferred and concluded that deployment of both punitive (tax penalty) and persuasive measures (tax clearance certificate and tax amnesty) serve as antidote to non-tax compliance among the SMEs in the North-West, Nigeria. The study shows that tax compliance across informal sectors can be enhanced beyond the use of legal means. In essence, governments have the leverage of achieving increase in tax revenue in the informal sector through multiple strategies of motivation and punishment as implicitly emphasized in the theory of tax morale and deterrence theory.

Analisis Efektivitas Penerapan Program Kebijakan Pemutihan Pajak Kendaraan Bermotor dalam Upaya Meningkatkan Pendapatan Pajak Daerah di SAMSAT Kabupaten Tegal

One such policy is to increase the number of taxpayers who own motor vehicles but have not been paying taxes. To address this issue, local governments offer an option to waive administrative sanctions for motor vehicle taxes. The purpose of this research is to analyze the effectiveness of the implementation of the motor vehicle tax amnesty policy, as well as to identify obstacles and efforts to overcome these obstacles in the program’s execution. This study adopts a qualitative approach with descriptive analysis methods with secondary data as its basis. The research results indicate that the effectiveness of the motor vehicle tax amnesty policy is relatively successful, evident in the increased achievement of motor vehicle tax revenue targets at the Tegal District SAMSAT in the years 2021- 2022. Despite the increase in revenue, there was a decline in realization in 2022 compared to 2021. However, the Tegal District SAMSAT has made efforts to enhance the collection of motor vehicle tax revenue.

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

Tax amnesty and taxpayer morality in predicting taxpayer compliance

This study examines how the implementation of tax amnesty affects the morality of taxpayers and how well they follow the rules, as well as how the morality of taxpayers affects those two things. This study is a quantitative study using a survey instrument distributed to tax officers at the West Java Regional Tax Service Office. Questionnaires were sent randomly to 1,354 account representatives in 38 tax service offices. Hypothesis testing was carried out using the structural equation modelling approach. The findings revealed that the implementation of a tax amnesty could improve taxpayer morale and compliance. Taxpayer morality can mediate a good relationship between the implementation of tax amnesty and taxpayer compliance. Other findings showed that the implementation of tax amnesties had a greater effect on taxpayer compliance than taxpayer morality. It is implied that taxpayers will see an increase in tax audit activities after the implementation of the tax amnesty to encourage taxpayer compliance in the future and calculate the amount of tax liability correctly. In addition, paying taxes has a positive influence on taxpayers, which becomes a moral aspect of increasing taxpayer compliance. The findings of this study can assist the tax authorities in coming up with a model to measure taxpayer compliance from the tax officer's perspective.

ZAKAT AS PUBLIC FINANCE IN INDONESIA?

The current situation shows that government is facing a dilemmatic situation where Indonesia’s government has an ambitious mission to increase their income through several channels under Joko Widodo’s administration. This mission is based on the willingness of Joko Widodo to catch up development in various sectors, in particular, infrastructure and local and underdeveloped regions. Besides that, Indonesia also wants to protect and empower 10 percent population which are categorized as poor people. To support this initiative, government endeavor increasing income through several channels such as tax amnesty, boosted income tax and increasing government's debt (MFI 2018). OECD (2016c) highlights that Indonesia's revenue should be increased since it has strong relationships with public and welfare provisions (p. 24)

Tax Amnesty in the Czech Republic – Cui Bono?

Tax Amnesty in the Czech Republic – Cui Bono?

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.

Analysis of the factors affecting taxpayer compliance

The purpose of this research is to analyze the factors that influence the compliance of individual taxpayers in Sleman Regency encompassing tax sanctions, taxpayer awareness, service quality, application of e-filing system, and tax amnesty. Of the population of individual taxpayers who lived in Sleman Regency, 80 respondents were selected as a sample. The method used in this research is multiple linear regression analysis. The results of the study prove that tax sanctions, service quality, taxpayer awareness, and application of e-filing system have positive and significant effects, while tax amnesty has no effect on the compliance of the individual taxpayers in Sleman Regency. Thus, the government must continue to disseminate the importance of tax amnesty for the benefit of both taxpayers and government, considering that tax provides as a source of state revenue. However, it is still indicated that tax amnesty has not yet showed an effect to the taxpayers.

Evaluating the impact of fiscal and monetary policies on Indonesia’s macroeconomic stability and growth (2015-2019)

Effective management of Indonesia’s macroeconomic variables –production, inflation, money supply, aggregate demand, and interest rates– is crucial for economic stability and growth. This study examines the fiscal and monetary policies implemented by the Indonesian government from 2015 to 2019 and assesses their impact on key macroeconomic variables. Utilizing a qualitative research approach and comprehensive literature review, the study analyzes the principles and implementation of these policies. Fiscal policies, including infrastructure development, social protection, and tax amnesty, significantly contributed to economic growth and reduced unemployment. Monetary policies, such as interest rate adjustments, open market operations, and reserve requirements, maintained inflation around 3% and improved liquidity. However, economic growth fluctuated, indicating the need for better policy coordination. The study highlights the importance of strategic fiscal and monetary policies in achieving macroeconomic stability and offers insights into optimizing these tools for addressing economic challenges and promoting long-term development in Indonesia.Keywords: Indonesian government; macroeconomic management; fiscal policy; monetary policy; economic growth

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.

Analysis of the Effectiveness of Tax Amnesty Policy Implementation According to Law Number 11 Year 2016

Tax amnesty is a tax write-off that is actually owed without being subject to tax administrative sanctions or criminal sanctions in the field of taxation. Based on Law Number 11 of 2016, tax amnesty is the elimination of taxes that should be owed, not subject to tax administrative sanctions and criminal sanctions in the field of taxation, by declaring assets and paying ransom. The research method used is normative juridical research. The data in this research emphasizes statutory norms that are relevant to the problems of this research. The results of this study indicate that the non-compliance of tax coverage in paying taxes does not escape the sense of public trust in the government. The author argues that the government must be able to be more solutive to increase public tax payments from year to year, where the success of tax payments can effectively accelerate national development by considering the mandate of Pancasila related to social justice for all Indonesian people.

THE ROLE OF TAX KNOWLEDGE AS A MODERATION IN THE RELATIONSHIP OF TAX SANCTIONS, TAX AUDIT, AND TAX AMNESTY TOWARDS CORPORATE TAX COMPLIANCE

Tax is a source of state revenue that plays an important role in the development and improvement of a country's economy. According to Law Number 16 of 2009 concerning the fourth amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures in Article 1 Paragraph 1 it states that tax is a mandatory contribution to the state owed by individuals or entities that are coercive under the law, by not getting compensation directly and used for the needs of the state for the greatest prosperity of the people. Therefore, taxpayer compliance in submitting reports and paying their tax obligations is highly expected to increase state revenues from taxes. This research was conducted to determine the effect of tax sanctions, tax audits and tax amnesty on corporate tax compliance in the South Nias Regency with tax knowledge as a moderating variable. Determination of the sample in the study was carried out using the random sampling method, with the number of samples used in the study as many as 60 business entities in South Nias Regency which were registered through the Gunungsitoli KP2KP. The results of the path coefficient test show that tax sanctions and tax audits do not affect tax compliance. Tax sanctions do not have a significant effect on corporate taxpayer compliance in South Nias Regency because the level of taxpayer compliance in South Nias Regency registered at KP2KP Gunungsitoli is increasing due to public awareness of the importance of taxes to help increase state revenue and will have an impact on the improvement and development of infrastructure that will be enjoyed again by the community. Tax audits that have no effect on tax compliance are due to the better tax awareness of the community in South Nias Regency so that community compliance to fulfill their tax obligations has been carried out voluntarily. Tax amnesty has a significant effect on corporate tax compliance in South Nias Regency. The policy of implementing tax amnesty is very good to provide opportunities for taxpayers who have long hidden their assets and deliberately not reporting their tax obligations due to the fines that will be paid as a result of these violations. Tax knowledge is not able to moderate the relationship between tax sanctions, tax audits, and tax amnesty on tax compliance. The increasing level of corporate tax compliance in South Nias Regency in an action taken by taxpayers voluntarily due to awareness that arises within themselves to fulfill their tax obligations. Tax knowledge of taxpayers does not play a role or weaken the relationship between tax audits on tax compliance in South Nias Regency. Apart from being caused by ineffective tax audits carried out by tax auditors, it also caused by good tax awareness of corporate taxpayers in South Nias Regency so that taxpayers carry out their tax obligations based on the tax provisions enacted. The increased compliance of corporate taxpayers is influenced by the tax amnesty policy implemented by the Directorate General of Taxes.

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.

Tax amnesties and the insurance effect: An experimental study

Many countries grant exemption from legal prosecution under certain conditions, allowing for voluntary disclosures regarding tax evasion. Empirically, tax amnesties appear most successful when accompanied by an increase in enforcement efforts as they help evaders to adjust to the new circumstances. Time-limited amnesties are frequently repeated and, in some countries, even made permanent. Anticipated tax amnesties can, however, serve as an insurance against a rise in the detection probability, potentially leading to less and not more tax compliance. We test the behavioral relevance of this insurance effect in an experimental tax game and find that it indeed decreases overall tax compliance by about 9-10 percent, highlighting its relevance for the design of tax policies. A high predictability of amnesties may work to their detriment.