IDEAS home Printed from https://ideas.repec.org/a/taf/oabmxx/v6y2019i1p1659909.html
   My bibliography  Save this article

Tax amnesty from the perspective of tax official

Author

Listed:
  • Nur Sayidah
  • Aminullah Assagaf

Abstract

This article aims to analyze the views on tax amnesty from various parties, namely state officials, tax officials, taxpayers, and tax consultants. Their views are explored through qualitative research methods. The selected informants included four tax officials, two taxpayers, tax consultants, and state officials. State officials who are the source of the data are the President, Ministry of Finance, Secretary-General of the Ministry of Finance, legislative members, and Finance Minister Staff on tax compliance. Data collection techniques are carried out by unstructured interviews, sending open questions to informants, listening to and recording television programs that related to tax amnesty, attend and record seminars on tax amnesty and download transcripts of speeches and exclusive interviews of state officials published by the Ministry of Finance’s official website. The government regulates the implementation of the tax amnesty in Indonesia through Tax Law No. 11 of 2016. Taxpayers who repatriate and declare their assets receive amnesty with the consequence of paying the ransom. The analysis shows that the purpose of tax amnesty to repatriate funds to the country can be realized. The application of tax amnesty can increase tax revenue in the budget state. APBN In the future, strict legal processes need to be implemented for citizens who save money in other countries if a complete information system is available. For honest taxpayers, tax amnesty is a good policy from the government to forgive past tax mistake with a greater purpose. The government can build infrastructure to drive the economy.

Suggested Citation

  • Nur Sayidah & Aminullah Assagaf, 2019. "Tax amnesty from the perspective of tax official," Cogent Business & Management, Taylor & Francis Journals, vol. 6(1), pages 1659909-165, January.
    • Handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1659909
    DOI: 10.1080/23311975.2019.1659909
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/23311975.2019.1659909
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/23311975.2019.1659909?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Nur Sayidah & Sri Suryaningsum & Sri Luna Murdianingrum & Aminullah Assagaf & Hadi Sugiyanto, 2020. "The Justice of Tax Amnesty and Tax Compliance: Empirical Study in Indonesia," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(6), pages 116-128, December.
    2. Astuti, Rini & Miller, Michelle Ann & McGregor, Andrew & Sukmara, M. Dedy Pratama & Saputra, Wiko & Sulistyanto, & Taylor, David, 2022. "Making illegality visible: The governance dilemmas created by visualising illegal palm oil plantations in Central Kalimantan, Indonesia," Land Use Policy, Elsevier, vol. 114(C).
    3. Ahmed, Muhammad Ashfaq & Malik, Ikram Ali & Nawaz, Nasreen, 2022. "Pakistan: Economy Under Elites— Tax Amnesty Scheme, 2019," MPRA Paper 113918, University Library of Munich, Germany.
    4. Tjia Siauw Jan & Zainal Muttaqin & Lastuti Abubakar, 2021. "Factors Affecting Tax Incentives of Energy Companies Listed on the Indonesia Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, vol. 11(6), pages 328-334.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:oabmxx:v:6:y:2019:i:1:p:1659909. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://cogentoa.tandfonline.com/OABM20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.