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All Journal Journal Of Legal Sustainability (JOLS)
Haryoko Bambang Widjayanto
Universitas Dr. Soetomo Surabaya
Law, Crime, Criminology & Criminal Justice

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Analisis Yuridis Kebijakan Tax Amnesty Dalam Mewujudkan Kepastian Hukum Bagi Inventasi Di Indonesia Haryoko Bambang Widjayanto; Siti Marwiyah; Bachrul Amiq
Journal of Legal Sustainability Vol. 3 No. 4 (2026): 2026
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/jols.v3i4.659

Abstract

Tax amnesty is a fiscal policy implemented by the Indonesian government to boost state revenue, expand the tax base, and encourage the repatriation of offshore assets. This policy offers taxpayers the opportunity to disclose previously unreported assets by paying a specific levy, without incurring administrative penalties or facing criminal tax sanctions. This study aims to analyze the impact of tax amnesty on taxpayer compliance, legal certainty, and investment in Indonesia. The analysis indicates that tax amnesty yields positive short-term effects, specifically an increase in state revenue and an expanded tax database. However, its effectiveness in fostering long-term compliance hinges heavily on consistent law enforcement and tax administration reform. Regarding legal certainty, while the policy provides legal protection for program participants, it also risks creating a perception of unfairness among taxpayers who have consistently remained compliant. Meanwhile, in terms of investment, tax amnesty contributes to increased liquidity and investor confidence, provided it is supported by economic stability and clear regulations.
Co-Authors Bachrul Amiq Siti Marwiyah