Article Per Year (5 Year)
p-Index From 2020 - 2025
10.312
P-Index
This Author published in this journals
All Journal Wahana Didaktika Jurnal Keolahragaan International Journal of Artificial Intelligence Research Jurnal ASPIKOM Jurnal Pertahanan : Media Informasi tentang Kajian dan Strategi Pertahanan yang Mengedepankan Identity, Nasionalism dan Integrity JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) JURNAL EDUCATION AND DEVELOPMENT NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JUSPI (Jurnal Sejarah Peradaban Islam) JURNAL GOVERNANSI Journal of Humanities and Social Studies Jurnal Ecoment Global: Kajian Bisnis dan Manajemen JRTI (Jurnal Riset Tindakan Indonesia) International Journal of Economics Development Research (IJEDR) Jurnal Darma Agung Jurnal Syntax Transformation Jurnal Inovasi Penelitian Jurnal Cafetaria Jurnal Kewarganegaraan Jurnal Ilmiah Wahana Pendidikan International Journal on Social Science, Economics and Art Pelita Kota Journal CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) International Journal of Humanities Education and Social Sciences Jurnal Cakrawala Ilmiah Jurnal Studi Ilmu Sosial dan Politik LEBAH QISTINA: Jurnal Multidisiplin Indonesia Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Journal of Education Technology Information Social Sciences and Health PPSDP International Journal of Education JSE: Jurnal Sharia Economica El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Innovation in Teaching and Instructional Media Journal of Social Work and Science Education Journal of Ekonomics, Finance, and Management Studies
Guntur Eko Saputro
Universitas Pertahanan Republik Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 80 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Innovation in Teaching and Instructional Media

 1 
Analysis of Tax Amnesty Policy in Enhancing Economic Resilience Cunayah, Cucun; Saputro, Guntur Eko; Murtiana, Sri
Journal of Innovation in Teaching and Instructional Media Vol 5 No 3 (2025): Journal of Innovation in Teaching and Instructional Media
Publisher : Yayasan Sembilan Pemuda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52690/jitim.v5i3.1065

Abstract

This study aims to analyze the contribution of the tax amnesty policy in Indonesia to strengthening economic resilience, focusing on two implementation periods: the 2016–2017 tax amnesty program and the 2022 voluntary disclosure program. It employs a qualitative approach using the library research method, examining secondary data from journal articles, government reports, and policy documents. The findings indicate that the implementation of the 2016-2017 tax amnesty program generated revenues of IDR 135 trillion, while the 2022 voluntary disclosure program contributed IDR 61 trillion. In the short term, the tax amnesty program helped increase tax revenues from previously non-compliant taxpayers and encouraged the repatriation of overseas assets. More importantly, the policy laid the foundation for a more comprehensive and credible national tax database. Although it received both support and criticism regarding its long-term effectiveness and the potential for moral hazard, the policy has demonstrated a partial contribution to fiscal space and revenue capacity, which are key components of economic resilience. These findings suggest that future tax reforms should strike a balance between fiscal incentives and stronger enforcement of tax compliance.
Co-Authors Achmad, Irdham Agus Winarna ahmad arifin Albubaroq, Hikmat Zakky Amanda, Brian Anantha Andhikatama Dalimunthe Andreas N, Djoko Anton Iman Santosa Asmara, Johar Ayu Pertiwi Ayu Pertiwi BUDI PRAMONO Cakrawati Sudjoko Chelsie, Shellie Paola Chika Lintang Cunayah, Cucun Danga, Cosmas Manukallo Deni Dadang Ahmad Rajab Deny Pradana Saputro Dharmawan, Riedho Duha, Junindra Edy Sulistyadi F.Harsono, Cecilia Fajri Mulya, Hikmatul Febriani, Erna Feny Avisha Feny Avisha Gabriel Choirul Alman Gazali Salim Gusriandari, Wahyu Haetami, Haetami Haetami, Haetami Hanri Jan Piter Harefa, Faonaso HERLINA TARIGAN Herlina Tarigan Hermanto, Djamarel Hutagalung, Josua Irwanto, Bambang Isnaeniah, Risma Wati Ivan Yulivan Jihan Marha Juliana Juliana Juliana Juliana Juliana Juliana Julianus Pardede, Simon Junindra Duha Kartiningsih, Yuli Khotimah Nur KINARO, MAIJON Leo Sianipar Luhut Simbolon Mahroza, Jonni Mainunah Sambas Mardamsyah, Adam Muhtar Rifai Mujiyanto Mujiyanto Mujiyanto Mujiyanto Mulyani Mulyani Mursidi Mursidi Murtiana , Sri Murtiana, Sri Nadia Indah Rosalina Navalino, R Djoko Andreas Nisa, Rizqa Ulya Fakhrun Nugroho Sasongko Jati, Nugroho Sasongko Nurcahyo Agung Pambudhi Octaviani, Melinda Oktasari, Erita Panji Suwarno Pasaribu, Charles Prakoso, Lukman Yudho Pratama Maesza Prayogi Aprilianto Prihantoro, Kasih Purwanto, Ignatius Eko Djoko Purwantoro, Susilo Adi Putri HS Rheviany Ratih Rachma Kurnia Ratih Rachma Kurnia Ratih Rachma Kurnia Reo Prasetiyo Herpandika, Reo Prasetiyo Rhandu Inzany Ria Anggun Ariani Rianto M.Si.Par Rianto Rianto Rinaldi Rinaldi Rinaldi, M. Risma Wati Isnaeniah Rizqiah, Khairul Royke Deksino, George RR. Ella Evrita Hestiandari Sa'bani, Shaghi Ratu Sahabuddin, Zaenal Abidin Saleh, Basuki Rahmad Sambas, Maimunah Samingan, Muhamad Sani, Firman Santoso, Totok Imam Sarjito, Aris Savira Ayu Arsita Seftiana, Ledy Sianipar, Leo Sianturi, Kristomei Siti Rodiyah, Siti Sri Iswati Sri Murtiana Sri Murtiana Sri Murtiana Sri Sundari Suadnyana, I Nyoman Sudjoko, Cakrawati Suhirwan, Suhirwan Sujana, Ahmad Sundari, Sri Supriyadi, Adang Asep Supriyadi, Asep Adang Susanto Susanto Susilo Adi Purwanto Sutrasna, Yudi Suwarno, Panji Suwito Suwito SUWITO SUWITO Suwito Suwito Syafril, Khairani Syaiful Rachman Syarif Hidayatullah Syarif, Jainuddin T. Edyansyah, T. Edyansyah Thamrin, Suyono Tika Maidasari Toni, Toni Tri Ambodo Ully Ngesti Pratiwi Ulul Azmi ULUL AZMI Wahyu Gusriandari Widjayanto, Joni Wijanarko, Trias Yudhi Chandra Jaya Yudi Satrasna Yulianto Tri Yulingga Nanda Hanief