A Historical Overview of The Most Successful Tax Amnesty Policies in Indonesia

https://doi.org/10.22146/jkap.95135

Arief Budi Wardana(1*)

(1) Politeknik Keuangan Negara STAN
(*) Corresponding Author

Abstract


The 2016 Tax Amnesty may be the most successful tax amnesty program in Indonesia. However, the debate on introducing the Voluntary Disclosure Program in 2022 raises questions. The purpose of this research is to examine the experiences of informants during the discussion and drafting of the 2016 Tax Amnesty from the aspects of background, timing, design, and accompanying strategies. A narrative qualitative approach using interview instruments is suitable for achieving the research objectives. Based on what the informants experienced, the 2016 Tax Amnesty emerged from the need to increase tax revenues to support the implementation of government programs. In addition, essential aspects such as time and design were considered when discussing the 2016 Tax Amnesty. However, another critical aspect was overlooked, namely the accompanying strategy of the tax amnesty.

Keywords


tax amnesty; tax compliance; voluntary disclosure program

Full Text:

PDF


References

Alm, J., Martinez-Vazquez, J., & Wallace, S. (2009). Do tax amnesties work? The revenue effects of tax amnesties during the transition in the Russian federation.

Alm, J., McKee, M., & Beck, W. (1990). Amazing grace: Tax amnesties and compliance. National Tax Journal, 43(1), 23–37.

Alm, J., & Rath, D. M. (1998). Tax policy analysis: The introduction of a Russian tax amnesty. GSU Andrew Young School of Policy Studies Working Paper, (98–6).

Creswell, J. W., & Poth, C. N. (2018). Qualitative inquiry and research design: Choosing among five approaches (Fourth Edition). Sage Publications.

Darmawan, A. (2017). Indonesia’s Tax Amnesty Law Based on the Perspective of the Law as An Allocative System. Yustisia Jurnal Hukum, 5(3), 509–527.

Hajawiyah, A., Suryarini, T., & Tarmudji, T. (2021). Analysis of a tax amnesty’s effectiveness in Indonesia. Journal of International Accounting, Auditing and Taxation, 44, 100415.

Haning, M. T., Hamzah, H., & Tahili, M. H. (2019). THE STRATEGY IN DEVELOPING PUBLIC TRUST OF TAXPAYERS’COMPLIANCE IN SOUTH SULAWESI PROVINCE. JKAP (Jurnal Kebijakan Dan Administrasi Publik), 23(2), 135–143.

Ibrahim, M. A., Myrna, R., Irawati, I., & Kristiadi, J. B. (2017). A systematic literature review on tax amnesty in 9 Asian countries. International Journal of Economics and Financial Issues, 7(3), 220–225.

James, S., & Alley, C. (2002). Tax compliance, self-assessment and tax administration.

Kemenkeu.go.id. (2021). Data APBN. Retrieved from https://www.kemenkeu.go.id/single-page/data-apbn/

Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225.

Leonard, H. B., & Zeckhauser, R. J. (1987). Amnesty, enforcement, and tax policy. Tax Policy and the Economy, 1, 55–85.

Mehmet, N. A. R. (2015). The effects of behavioral economics on tax amnesty. International Journal of Economics and Financial Issues, 5(2), 580–589.

Nar, M. (2015). The effects of behavioral economics on tax amnesty. International Journal of Economics and Financial Issues, 5(2).

Nurebo, B. Y., Lekaw, D. M. L., & Mariam, M. W. (2019). EFFECTIVENESS OF TAX AUDIT: A STUDY IN KEMBATA TEMBARO ZONE, SOUTHERN ETHIOPIA. International Journal of Commerce and Finance, 5(1), 34–50.

Palil, M. R., & Mustapha, A. F. (2011). The evolution and concept of tax compliance in Asia and Europe. Australian Journal of Basic and Applied Sciences, 5(11), 557–563.

Permita, A. C., Yulistia, R., & Fauziati, P. (2014). Pengaruh Persepsi Wajib Pajak Orang Pribadi atas Pelaksanaan Self Assessment System Terhadap Tindakan Tax Evasion di Kota Padang. Abstract of Undergraduate Research, Faculty of Economics, Bung Hatta University, 4(1).

Riahi-Belkaoui, A. (2004). Relationship between tax compliance internationally and selected determinants of tax morale. Journal of International Accounting, Auditing and Taxation, 13(2), 135–143.

Saad, N. (2012). Tax non-compliance behaviour: Taxpayers view. Procedia-Social and Behavioral Sciences, 65, 344–351.

Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers’ view. Procedia-Social and Behavioral Sciences, 109, 1069–1075.

Said, E. W. (2017a). Tax policy in action: 2016 tax amnesty experience of the Republic of Indonesia. Laws, 6(4), 16.

Said, E. W. (2017b). Tax policy in action: 2016 tax amnesty experience of the Republic of Indonesia. Laws, 6(4), 16.

Said, L. (2018). Implementation of tax amnesty and its impact on Indonesia economics. Reports on Economics and Finance, 4(1), 45–56.

Sanchez Villalba, M. A. (2017). On the effects of repeated tax amnesties.

Saraçoğlu, O. F., & Çaşkurlu, E. (2011). Tax amnesty with effects and effecting aspects: Tax compliance, tax audits and enforcements around; the Turkish case. International Journal of Business and Social Science, 2(7), 95–103.

Sari, S. (2017). Amnesti Pajak: Sejarah dan Efektivitas di Berbagai Negara. JABE (Journal of Applied Business and Economics), 3(3), 139–147.

Sayidah, N., & Assagaf, A. (2019). Tax amnesty from the perspective of tax official. Cogent Business & Management, 6(1), 1659909.

Sitepu, E. M. P. (2021). Building A Foundation for Tax Compliance in The Time of The COVID-19 Pandemic. JKAP (Jurnal Kebijakan Dan Administrasi Publik), 25(2), 167–184.

Tukina, T. (2017). Tax Amnesty Role in Developing National Public Welfare. Humaniora, 8(3), 271–277.



DOI: https://doi.org/10.22146/jkap.95135

Article Metrics

Abstract views : 376 | views : 161

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Copyright (c) 2024 JKAP (Jurnal Kebijakan dan Administrasi Publik)

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.