Legal Analysis of Tax Amnesty Policy in Indonesia
Keywords:
Tax Amnesty, Fiscal Justice, Tax ComplianceAbstract
The tax amnesty policy, implemented in Indonesia through Law Number 11 of 2016, aims to improve tax compliance and capital repatriation by eliminating unpaid tax liabilities and sanctions for taxpayers who disclose their hidden assets. Although this policy has succeeded in significantly increasing asset declarations and fund repatriation, this study reveals that it has also sparked debates on fairness and equity, and questions its long-term effectiveness on tax compliance. The legal analysis shows that while tax amnesty can increase short-term tax revenues, its effects on long-term tax compliance behavior are still ambiguous. In addition, the implementation of this policy faces significant administrative challenges. Based on these findings, the study recommends increasing transparency, periodic evaluation, and rewards for compliant taxpayers as strategies to improve the effectiveness of future tax amnesty policies.
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