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ANALYSIS OF TAX AMNESTY POLICY ON STATE REVENUE IN THE TAX SECTOR Devi Puti Thesia; Eshaulin Br Sembiring; Yosua Gabe Maruli Sijabat; Carlo Munthe; Dewi Pika Lumban Batu
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 7 (2025): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i7.786

Abstract

Tax amnesty is a policy established by the government in taxation that provides tax forgiveness for taxpayers to comply with tax payments. This forgiveness is the elimination of taxes that were originally owed and are not subject to administrative or criminal penalties in taxation, but requires the disclosure of assets and the payment of redemption money as stipulated in Law No. 11 Article 1 of 2016. The purpose of the tax amnesty policy is to accelerate economic growth through asset transfers, which have the potential to increase domestic revenue, lower interest rates, improve exchange rates, and boost investment. The purpose of this study is to examine how tax amnesty works in achieving successful state revenue in the tax sector. The method used in this study is literature review, utilizing theoretical analysis and several scientific references. The results of the study indicate that tax amnesty has yielded positive results in terms of asset declarations by taxpayers exceeding targets, but it has been less optimal in terms of fund repatriation and redemption payments. As such, this policy faces challenges in terms of potential unfairness toward compliant taxpayers and misuse by non-transparent taxpayers.
Co-Authors Adelia Parhusip, Feby Adelina M Aritonang Adeline Pastika Muham Adeline Pastika Muham Adinda Salwa Azzahra Sani Adinda Salwa Azzahra Sani Agnes Irene Silitonga Agnes Valentina Sinaga Agustina, Gaby Ahmad Raihan Alex Prayoga Sidabutar Alexius Fajar Alissa Putri Simbolon Alti Laksana Simaremare Alya Rachma Ambarita, Yanti Amelia Situmorang Amyra Putri Wahyuzan Anastasya Fricilla Sinaga Anastasya Sihaloho, Oksari Andini, Salwa Angelina Putri Gwen Sihotang Anggara Herdian Anisah Mufidah Anna Maudina Manurung Anna Maudina Manurung Annisa Puspitasari Anshari Sembiring, M Fauzan Aqil Sulistiyo, Ahmad Ar Rahma Pasaribu, Nopi Yanti Aridho, Ahmad Arinda Risna Cherylia Siregar Armanda, Tri Bayu Aulia, Nazlah Ayu, Fanny Mustika Balqis, Salsabila Batubara, Dewi Putri Belva Aqilah Asmara Bila May Bintang, Dandi Putra Butar, Ikhsanul Fadly Butar- Carlo Munthe Chairun Nisa Chairunisa, Puji Cici Stevani Siahaan Cindy Ayu Lestari Cindy Ayu Lestari Citra Situmorang Cristian Agave Siregar Damanik, Sheshilia Daniel David Sidebang Darwita Arini Nasution Debora Desnia Debora Merlani Purba Delva Fitria Denada Damanik Denni Iwan Permata Saragih Depi Yohana Manurung Devany Maulana Nasution Devi Permata Br. Bangun Devi Puti Thesia Devi Putri Thesia Dewi Romantika Tinambunan Dimas Sahputra Dina Pratiwi Tambun Diva Eldora Purba Dorlince O Hutapea Dules Ery Pratama Eka Putriani Sihombing Elisabet Juniawati Pardede Elisabet Juniawati Pardede Elsa Prida Br Tarigan Endhita Putri Erbina Br Sembiring Ertika Pasaribu Eshaulin Br Sembiring Eshaulin Br Sembiring Esra Julita BR PA Esra Natasya Br Sitepu Fadillah Melani Putri Fadillah Melani Putri Fahreza Rizki Fajar Ramadhan Pangestu Fany May Sarah Sitohang Fariz Aditya Fauzi, Muhammad Iraqi Feby Florenza Br Sembiring Feby Oktavia br Tarigan Feby Oktavia br Tarigan Feraliya Tinambunan, Fingky Fira Aisyah Meilani Firman, Al Fisca Amanda Ramadhana Fitria Br. Hutapea, Syahira Florensia Silaban Gabriel Siahaan, Parlaungan Gadis Prasiska Sembiring Gerry Frizi Jonatan Manalu Ginting, Loficha Metesa Br. Gita Oktaviani Sitorus Gita Oktaviani Sitorus Gita Sonia Marpaung Gracia Veronica Siregar Gryani Elisabeth Purba Gurning, Fretty Luciana Hanna Izzati Ar Raudhah Hanna Izzati Ar Raudhah Hannum Gultom, Latifah Harahap, Dules Ery Pratama Hartika Dewi Hasibuan, Mantasia Hasibuan, Nur Hidayah Hasibuan, Rahma Yani Haykal Parapat, Tegar Alif Herlide Purba Herti Noita Simbolon Herti Noita Simbolon Histi Trifesi Naibaho Hizkia Roland Prawyra Sitorus Hodriani Hodriani Husib, Muhammad Habib Hutabarat, Monica Ibda Maghni Tarigan Ida Nurjana Tamba Ira Yenita Malau Isnaniah Isnaniah Isnaniah, Isnaniah Iwain Nababan Iwain Oktaviona Nababan J.R Saragih, Theresia Jahya Adiputra Simbolon JAMALUDIN Jamaludin Jessica Evi Margaretha Jihan Aisyah Ramahdania Johan Pardamean Simanjuntak Juliandi Juliandi Junaidi Junaidi Junaidi Junaidi Khovifa, Nurul Krisdayanti Sinambela, Sulastri Kristin Simbolon, Yona Kudadiri, Agnes Jessi l Siahaan, Parlaungan Gabrie Lala Anggina Salsabila Lammarito Lumban Gaol Lathifah, Muthi’ah Laurenty Simanjuntak Lia Margareth Hutahaean Liber Siagian Lora Ernanta Tarigan Lubis, Mutiara Azzahra Lumbansiantar, Roselli Anjelina Lumbantoruan, Josua Ifander M Fahri Adetia Nasution Mahulae, Tri Santa Majda El Muhtaj Majda El Muhtaj Manalu, Vivin Silvia Boang Mangungsong, Al-firman Maniar Nainggolan Manik, Khatherine Sesilia Manotar Sinaga Mantasia Hasibuan Manurung, Putri Adinda Manurung, Yunita Tri Carnova Marbun, Hissah Kristina Marcel Zefanta Tarigan Marchello Benedictus Pinem Marco Vito Naibaho Maria Clara Elfrisma Manalu Mario Fany Manurung Marly Meani Silalahi Marpaung, Riska Martua Felix Jonatan Simanullang Maryatun Kabatiah Maulana Ibrahim Maulana Ibrahim Maura Rahma Azzahra Mhd Ilham Hidayat Rastami Mira Cahya Mitha Alvia Rosha Monica Tiur Simamora Moria Hutapea, Nelly Muhammad Ilyan Rafi'i Harahap Muhammad Rifky Murniwati Lase Muthi’ah Lathifah Mutia Fadila N., Satya Nofryanti Nababan, Cindy Nabila Amanda Rahman Nainggolan, Johana Andriani Nainggolan, Titin Irawati Nainggolan, Tiurma Yuni Firli Kristi Nasution, Putri Salsabilla Naswa Aprillia Putri Nasywa Yasmin Purba Nazwa Adinda Nike Margaretha Br Sembiring Ningsih, Putri Widia Novika Sarmauli Panggabean NUR HALIZAH Nur Janna Nur Jannah Nur Wida Yani Nurul Azmy Pratiwi Oksari A Sihaloho Sihaloho Oktavia Anjelina Saragih Paiman Nadeak Parlaungan G Siahaan Parlaungan G Siahaan Parlaungan G. 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