Effect of Tax Amnesty Program and Tax Compliance, State Revenue, and Corporate Taxpayer Performance

Faridah Kamaluddin*, Milla Sepliana Setyowati


Every country has its own tax rules. Tax is one of the most important revenue sectors in every country, including Indonesia. The state revenue sector from taxes is the main sector, because more than 70% of state revenue comes from tax revenue. So, it is not surprising why policies related to taxation issued by the government will affect the country's economy. One of the controversial policies in the tax sector is the tax amnesty program, which targets non-compliant taxpayers to declare their true assets by paying a ransom to the government. The implementation of the tax amnesty program has generated quite a response in the community. In this study, the author tries to explain the main reasons for the implementation of the tax amnesty program. The researcher explains the tax amnesty program in terms of its effect on tax compliance, state revenue, company performance, and tax management in a taxpayer. In addition, the author will also explain the tax implementer's perspective on the tax amnesty program. From this study, it can be concluded that the tax amnesty program has a significant influence on state revenue, repatriation of taxpayer assets, taxpayer compliance, and taxpayer decisions in implementing tax management in their companies. Nevertheless, the tax amnesty program is still considered a controversial policy, several reasons that do not support this program such as it can destroy the credibility of the state, is unfair to taxpayers who have complied, and can change taxpayer behavior to wait for a more profitable tax amnesty program policy in the future  repeat policy. This is a challenge for the government if it wants to re implement the tax amnesty program in the future.


Tax Compliance; Tax Amnesty; Revenue; Tax Management

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DOI: https://doi.org/10.24815/jr.v6i3.34360

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