EFEKTIVITAS DAN DAMPAK KEBIJAKAN TAX AMNESTY BAGI PEREKONOMIAN INDONESIA

Andrew, Richard and Lusy, Lusy and Teresa, Josephine Rebeka (2023) EFEKTIVITAS DAN DAMPAK KEBIJAKAN TAX AMNESTY BAGI PEREKONOMIAN INDONESIA. Jurnal Akuntansi dan Pajak, 23 (2). pp. 1-6. ISSN 1412-629X l

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Abstract

Taxes have a very important role for a country, the main income of Indonesian state itself also comes from taxes.
At the end of August 2021, taxes had donate 1.74% of all state revenues, however, tax revenues were still not
optimal. To push state tax revenues, the government proposes a tax amnesty policy (Tax Amnesty). Tax Amnesty
is the abolition of taxes that should be paid by disclosing assets and paying a ransom as regulated in Law no. 11
of 2016 concerning Tax Amnesty. The General Purpose of Tax Amnesty is carried out to withdraw "money" from
taxpayers which is allegedly kept secret in tax-free countries. The tax amnesty policy it will give an impact with increase incoming money from taxpayers and increase government capital that can be used for the welfare of the
people and balance the economy in Indonesia. The method used in this study is a literature study research
method. Based on the research has been done it can be concluded that the tax amnesty policy in Indonesia still
not running effectively yet, but has a positive impact on the growht of tax revenue

Item Type:	Article
Uncontrolled Keywords:	Tax, Tax Amnesty, and State Revenue
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Richard Andrew
Date Deposited:	13 Mar 2023 07:10
Last Modified:	26 May 2023 06:06
URI:	https://repositori.ukdc.ac.id/id/eprint/1348

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