Does Voluntary Tax Compliance Increase After Granting Tax Amnesty?

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

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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."

Keywords: Moral Ethics; Tax Amnesty; Transcendental Phenomenology; Trust; Voluntary Tax Compliance. (search for similar items in EconPapers)
JEL-codes: H20 H21 M41 (search for similar items in EconPapers)
Pages: 7
Date: 2017-07-07
New Economics Papers: this item is included in nep-iue, nep-pbe, nep-pub and nep-sea
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Published in Accounting and Finance Review, Volume 2, Issue 3

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