Nina Sabnita
Politeknik Keuangan Negara STAN

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WHAT IS KNOWN ABOUT TAX AMNESTY? A SCOPING REVIEW Nina Sabnita
JURNAL PAJAK INDONESIA Vol 3 No 2 (2019): Perpajakan dalam Keuangan Negara II
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v3i2.669

Abstract

Scoping review is increasingly common approach for reviewing research evidence to address broader topic. This scoping study aims to review the literatures on tax amnesty program and describe the factors related to tax amnesty, such as implementations, costs and benefits, participation, and the effects of the program, and lesson learned from countries around the world. This review also provides some policy recommendations for policy makers to make it useful in reaching the objectives of the amnesty