TAX AMNESTY POLICY ANALYSIS: CONCEPT AND APLICATIONS IN INDONESIA

Soulthan Saladin Batubara; Abdul Hasyim Batubara;

  • Soulthan Saladin Batubara

Abstract

Global economic slowdown, world commodity prices decline, underground economy, capital outflow and low tax compliance levels have affected the country's ability to collect tax revenues. This study tried to provide relevant information about the implementation of the tax amnesty implemented in Indonesia in 2016 in order to address shortfall tax revenue and increase tax compliance by referring to the theory of optimal taxation and analysis techniques of problem-oriented analysis policy. Data obtained from selected literature published statistical data and other information regarding the implementation of tax amnesty in Indonesia. The results showed that the fund from the tax redemption and the repatriation of the assets did not reach the stipulated target, even though economically has contributed positively to tax revenue and improvement of economic conditions. However the voluntary onshore and offshore disclosure has been successfully exceeded and supports broadening tax base to increase tax compliance.

Published
2020-04-21
How to Cite
, Soulthan Saladin Batubara. TAX AMNESTY POLICY ANALYSIS: CONCEPT AND APLICATIONS IN INDONESIA. Proceedings Of The International Seminar, [S.l.], v. 1, n. 1, p. 157-163, apr. 2020. Available at: <https://jurnal.pancabudi.ac.id/index.php/seminarperpajakan/article/view/839>. Date accessed: 29 mar. 2024.