Tax amnesty policy implementation: The supporting and inhibiting factors

Nugraha Dwiyanto, Ning Rahayu

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review


In the year 2015, the realization of Indonesia tax revenue only reached 81.5% of the target set by the government. There are three main causes of the weak tax collection in Indonesia: the low level of taxpayer’s compliance (approximately 40%), the leakage of state revenue, and the small base of taxpayers. One alternative to overcome the problem is by implementing a tax amnesty policy published at the end of July 2016. In order to implement the tax amnesty policy successfully, the government must consider supporting and inhibiting factors. This research aims to understand the supporting and inhibiting factors in the implementation of tax amnesty by studying the experiences of other countries that have implemented the tax amnesty policy (such as Ireland, Argentina, India, Colombia, Italy, and South Africa), and Indonesia’s past tax amnesty. This research uses the qualitative method with data collection through literature studies and field research by interviewing key informants from related stakeholders. The research results reveal that the supporting factors and the inhibiting factors for a tax amnesty policy which must be considered include attractive tax facility, massive dissemination to the community, legal certainty, organized data base, and post-tax amnesty law enforcement.
Original languageEnglish
Title of host publication Competition and Cooperation in Social and Political Sciences
ISBN (Electronic)9781315213620
Publication statusPublished - 2017


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