Tax Amnesty as a Contribution to the Improvement of Taxpayers’ Compliance

DOI

10.2991/aicar-18.2019.51How to use a DOI?

Keywords

tax amnesty; tax ratio; compliance of taxpayer; tax revenue; tax sanctions

Abstract

The largest component revenue of Indonesia is taxes, which currently account for over 80% of total domestic revenues. Therefore, the government puts effort on encouraging the raise of tax revenue by increasing compliance of taxpayer. In fact, the current tax ratio of Indonesia is low, which means that tax revenue is still low compared to the Gross Domestic Product (GDP). However, there is still a big chance for the government to increase tax revenues. One of the efforts of government is to make a policy of tax amnesty, in which the government hopes that the taxpayers experience the ease to report all the assets. The ease of reporting comes from the elimination of any sanctions related to previously unreported assets by reporting the assets owned with a certain fixed amount of redemption. This research was conducted in Bekasi, Indonesia to find out how big the influence of tax amnesty policy on compliance of taxpayer is. This research is a descriptive and verification one which captures variables of tax amnesty program and compliance of taxpayer. This research was done through surveying samples and questionnaire to collect main data. To determine the effect of tax amnesty program on compliance of taxpayer, SEM (Structural Equation Modeling) was used. The result showed that tax amnesty policy gave positive contribution to the improvement compliance of taxpayer.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Tutty Nuryati
AU  - Pratama Bayu
PY  - 2019/02
DA  - 2019/02
TI  - Tax Amnesty as a Contribution to the Improvement of Taxpayers’ Compliance
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 234
EP  - 237
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.51
DO  - 10.2991/aicar-18.2019.51
ID  - Nuryati2019/02
ER  -