Tax amnesty from the perspective of tax official

Sayidah, Nur and Assagaf, Aminullah (2019) Tax amnesty from the perspective of tax official. Cogent Business & Management, 9 (1). ISSN 2331-1975

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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 inter- views, 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 conse- quence 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 gov- ernment can build infrastructure to drive the economy.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi dan Bisnis
Depositing User: Husein Muhammad
Date Deposited: 10 Jan 2021 03:01
Last Modified: 10 Jan 2021 03:01

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