Tax Policy in Indonesian Energy Sectors: An Overview of Tax Amnesty Implementation
Muhammad Alishahdani Ibrahim,
Ira Irawati and
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Muhammad Alishahdani Ibrahim: Faculty of Social and Political Science, Universitas Padjadjaran, Bandung, Indonesia
Rita Myrna: Faculty of Social and Political Science, Universitas Padjadjaran, Indonesia
Ira Irawati: Faculty of Social and Political Science, Universitas Padjadjaran, Indonesia,
J.B. Kristiadi: Faculty of Social and Political Science, Universitas Padjadjaran, Indonesia.
International Journal of Energy Economics and Policy, 2018, vol. 8, issue 4, 234-236
Taxation plays an important role in a country’s growth target. The taxation program often used by the government to improve tax compliance and tax revenue is called tax amnesty. One of the industrial sectors that is largely influenced by the taxation policy is the energy sector, which includes the mining industry. This study aims to examine the implementation and role of the tax amnesty program in the Indonesian energy sector. Based on the analysis, the study found that the tax amnesty program in the energy sector, especially in the mining industry, still underperforms. In other words, the tax compliance of companies in the energy sector is still low. The study also found that the total tax revenue from the energey sectors is largely determined by the total number of taxpayers. The total number of tax amnesty participants only significantly influences the tax revenue collection in the renewable energy sectors, while, in the oil and gas sector, the total number of tax amnesty participants does not signifiantly influence tax revenue collection.
Keywords: Taxation; tax amnesty; energy sector (search for similar items in EconPapers)
JEL-codes: H2 Q4 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:eco:journ2:2018-04-29
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