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Does Voluntary Tax Compliance Increase After Granting Tax Amnesty?

Author

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  • I Made Sudarma

    (Brawijaya University, Indonesia Author-2-Name: I Nyoman Darmayasa Author-2-Workplace-Name: Bali State Polytechnic, Indonesia)

Abstract

"Objective � The main objective of this study is to explore the meaning of voluntary tax compliance by a person after they are granted tax amnesty. Methodology/Technique � This research is qualitative research and uses a transcendental phenomenology method. Findings � The results show that tax compliance does not automatically increase after a grant of tax amnesty. The reason for this is the fact that taxpayers wish to avoid being tax audited. Tax amnesty is therefore not yet useful in build trust in the tax authority. Tax authorities need to convince the public that tax amnesty creates justice for all taxpayers. The power of the tax authority is useful to strengthen law enforcement measures. Furthermore, fundamental moral and ethical considerations based on internalization, spirituality and religion tend to improve taxpayers� honesty. Novelty � The trust and power of a tax authority that is in line with taxpayers� honesty is fundamental voluntary to tax compliance. The results of this research demonstrate the need for new tax policies to increase voluntary tax compliance."

Suggested Citation

  • I Made Sudarma, 2017. "Does Voluntary Tax Compliance Increase After Granting Tax Amnesty?," GATR Journals afr138, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:afr138
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    References listed on IDEAS

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    Cited by:

    1. Dian Purnama Sari, 2021. "Taxpayer's Compliance: Towards Voluntary Compliance," GATR Journals jfbr185, Global Academy of Training and Research (GATR) Enterprise.
    2. 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.
    3. Hajawiyah, Ain & Suryarini, Trisni & Kiswanto, & Tarmudji, Tarsis, 2021. "Analysis of a tax amnesty’s effectiveness in Indonesia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 44(C).

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    More about this item

    Keywords

    Moral Ethics; Tax Amnesty; Transcendental Phenomenology; Trust; Voluntary Tax Compliance.;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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