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Lukytawati Anggraeni
Departemen Ilmu Ekonomi, Fakultas Ekonomi Dan Manajemen, Institut Pertanian Bogor Jl. Lingkar Kampus, Gd. Rektorat Lantai 3, Kampus IPB Darmaga, Bogor 16680
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Journal : Jurnal Perspektif Pembiayaan dan Pembangunan Daerah

 1 
A study on tax compliance in tax amnesty policy Bambang Juanda; Lukytawati Anggraeni; Putri Mahestyanti; Benny Robby Kurniawan
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 10 No. 3 (2022): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (971.795 KB) | DOI: 10.22437/ppd.v10i3.19572

Abstract

The Indonesian Government implemented the tax amnesty policy in 2016 with several objectives, among others, to achieve tax revenue targets in the short-term, while in the long term it is to improve tax compliance, especially for the wealthier Indonesian citizens, while also accelerating tax reforms to increase tax participation’s rate. This paper examines the effects of factors (wealth, tariff period system, tax fines, audit probability, and taxpayers’ expectation of future tax amnesty) on tax compliance. Tax compliance is measured by the percentage of assets unit, the percentage of assets value reported by taxpayers, and the taxpayer participation rate in tax amnesty policy. This behavioral economics study uses an experimental approach because it is impossible to use conventional methods. The result showed that the taxpayers with higher wealth have lower compliance and prefer to participate in tax amnesty programs at the lowest tariff rate. The government's effort to impose fines and audits shows a greater effect on tax compliance. The tax amnesty policy should only be implemented once because if people expect a similar policy to be applied in the future, they will wait for the policy so that tax compliance is low. A tax amnesty policy­—while it can increase tax revenues in the short term—could reduce tax compliance, especially if the government imposes a second tax amnesty in the future.
Co-Authors ., Harianto Achmad Rizki Achsani, Noer Azham Adis Imam Munandar Agung Satryo Ahmad Fanani Akbar, Dudi Duta Akhmad Fauzi Aldesta Perwitasari Tunas Alla Asmara Almira Dyah Mahiswari Amzul Rifin Anny Ratnawati Arief Daryanto Aulia Yulianti Wulandari Ayu Renita Sari Azka Azifah Dienillah Bagus Sartono Bambang Juanda Benny Robby Kurniawan Bintan Badriatul Ummah Bronson Marpaung Cosmas A.I. Wardojo Dadang Wahyu Juniarwoko Darwis Abubakar Dedi Budiman Hakim Deni Lubis Desfaryani, Rini Dewi Kusumaningrum Dewi Rohma Wati Dewi, Risa Resmita Dian Verawati Panjaitan Dony Firman Santosa Emil Fatmala Erliza Noor Ernan Rustiadi Fariyanti, Anna Fitri Kartiasih Fitriana, Rizqi Fitriana, Widya Gita Vinanda Gita Vinanda Gustyanita Pratiwi Gustyanita Pratiwi Hadiwiyono Hadiwiyono Hakim, Dedi Budiman Hardiyanto, Arief Tri Harianto Harianto Hartoyo Hartoyo Haryadi Krisnandar Hastuti Hendro Sasongko Herdiana Puspitasari Hermanto Siregar Hermanto Siregar Hery Setiawan Hidayanto, Muh. Wawan Iin Zahratain Indah Eko Suryani Indah Indra Putri, Dennis Juniarwoko, Dadang Wahyu Khairunnisa Khairunnisa Koes Pranowo Kuntoro, Eri Lestari Agusalim Linda Karlina Sari Mela Yunita Mirfatul Hidayah Mudinillah, Adam Muh. Wawan Hidayanto Muhammad Firdaus Muhammad Firdaus Muhammad Iqbal Musyaffa, Muhammad Elfaza Faishal Nadilla Ambarfauziah Rulian Naufa Muna, Naufa Noer Azam Achsani Nuni Anggraini Nuni Anggraini Nunung Nuryartono Nur Maghfirah Nur Muflihatun Azizah Nurvita, Tita Octavian, Hieta Purbantoro, Bhirawa Anoraga Puri Mahestyanti puspitasari, dwi puspitasari Putri Mahestyanti Ranti Wiliasih Ratna Anita Carolina Reffi Marizka Dewi Ria Maulida Rina Oktaviani Rini Siswati Asnel Rizaldi Boer Rokhim, Fatkhu Rum Puspita Widhiarti Sahara Sahara Salahuddin El Ayyubi Samsul Hidayat Pasaribu Sri Hartoyo Sri Hartoyo Sri Hartoyo Sri Mulatsih Sugema, Iman Syamsul Hidayat Pasaribu Tampubolon, Bahroin Idris Tanti Novianti Tita Nurvita Tiurmaida Krisanty Sitompul Tony Irawan Tri Wulandari Trias Andati Trias Andati Trias Andati Trias Andati Trisno, Andhika Muhammad Fadil Ujang Suryadi Umbu Joka Untung Setiono Wahyu Dyah Novitasari Widyastutik Yugo, Vini Ratna Sari Yulya Aryani Yusman Syaukat Zenal Asikin