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Analysis of a tax amnesty’s effectiveness in Indonesia

Ain Hajawiyah, Trisni Suryarini, Kiswanto, and Tarsis Tarmudji

Journal of International Accounting, Auditing and Taxation, 2021, vol. 44, issue C

Abstract: This paper examines the effectiveness of an Indonesian tax amnesty program. Through descriptive quantitative analysis and a complementary empirical study, we find that the tax amnesty improved the tax base and tax revenue in the short run and positively affected tax compliance. The empirical analysis uses a sample of firms listed on the Indonesian Stock Exchange, chosen using certain firm characteristics that were then analyzed using panel data regressions. While the results may have limited generalizability and more research is needed on the long-term effects on tax amnesties, this study will be useful to Directorate General of Taxes in evaluating its tax amnesty policies.

Keywords: Tax amnesty; Tax base; Tax compliance; Tax revenue; Indonesia (search for similar items in EconPapers)
Date: 2021
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DOI: 10.1016/j.intaccaudtax.2021.100415

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Journal of International Accounting, Auditing and Taxation is currently edited by R. Larson

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