Article Per Year (5 Year)
p-Index From 2021 - 2026
0.882
P-Index
This Author published in this journals
All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Cendekia: Jurnal Ilmu Sosial, Bahasa dan Pendidikan Aladalah: Jurnal Politik, Sosial, Hukum dan Humaniora Journal Innovation In Education Jurnal Pendidikan, Bahasa dan Budaya
Eshaulin Br Sembiring
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 5 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 Abdi Nur Batubara Carlo Munthe Delila Maya Sari Siregar Devi Puti Thesia Devi Putri Thesia Devi Putri Thesia Panjaitan Dewi Pika Lumban Batu Dwi Valentia Sihite Elsa Prida Br Tarigan Erbina Br Sembiring Lora Ernanta Tarigan Maulana Ibrahim Pebriana Asina Panjaitan Ramsul Nababan Sri Yunita Yosua Gabe Maruli Sijabat