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Research Article

Tax amnesty from the perspective of tax official

ORCID Icon & ORCID Icon | (Reviewing editor)
Article: 1659909 | Received 26 Jun 2019, Accepted 17 Aug 2019, Published online: 02 Sep 2019
 

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.

PUBLIC INTEREST STATEMENT

Tax amnesty is a policy of the government that provides forgiveness for all mistakes made by taxpayers against tax obligations in the past with a commitment to behave to be a good taxpayer in the following tax years. The purpose of the tax amnesty is to repatriate funds from abroad into the country and increase tax revenue. The benefits of tax amnesty are to fulfill the public interest. The government will use the results of increased state revenue from tax amnesty to improve people's lives. The participation of taxpayers in this program is essential to assist the government in developing the community's economy. For the government, there are alternative policies to increase tax revenue other than tax amnesty, namely through strict legal action against tax evaders. The government needs to consider this policy to force tax evaders to comply and encourage compliant taxpayers to remain faithful in paying taxes.

Additional information

Funding

The authors received no direct funding for this research.

Notes on contributors

Nur Sayidah

Nur Sayidah is Associate Professor at Faculty of Economics and Business, Dr. Soetomo University in Surabaya, Indonesia. She holds a doctorate in financial accounting from Brawijaya University, Indonesia. Her research areas are corporate and financial accounting, governance, and accounting education.

Aminullah Assagaf is professor and senior lecturer at DR. Soetomo University in Surabaya, Indonesia. His research areas are financial economics, corporate finance and managerial economics.