Article Per Year (5 Year)
p-Index From 2021 - 2026
1.244
P-Index
This Author published in this journals
All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Paris Langkis Jurnal Hukum, Politik dan Ilmu Sosial (JHPIS) Journal of Research and Development on Public Policy Jurnal Hukum dan Sosial Politik Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora Edumaspul: Jurnal Pendidikan
Dewi Pika Lumban Batu
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
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 Angelina Putri Gwen Sihotang Annisa Puspitasari Carlo Munthe Citra Situmorang Cristian Agave Siregar Devi Puti Thesia Dina Pratiwi Tambun Eshaulin Br Sembiring Feby Florenza Br Sembiring Gerry Frizi Jonatan Manalu Gracia Veronica Siregar Jessica Evi Margaretha Juliandi Juliandi Laurenty Simanjuntak Parlaungan Gabriel Siahaan Parlaungan Gabriel Siahaan Parlaungan Gabriel Siahan Richie Nicodemus Munthe Sella Ariska Silaban, Dandy Siti Anisah Nasution Tri Mei Rosalya Purba Yosua Gabe Maruli Sijabat