scholarly journals Penerapan Amnesti Pajak (Tax Amnesty) sebagai Alternatif Pemerintah dalam Meningkatkan Pembayaran Pajak di Indonesia

2017 ◽  
Vol 1 (02) ◽  
pp. 184-191
Author(s):  
Sri Rohartati
Keyword(s):  
Economic Growth ◽  
Tax Evasion ◽  
Public Funds ◽  
The Past ◽  
Tax Revenues ◽  
Tax Amnesty ◽  
National Economic ◽  
The Government ◽  
Tax Payments

National economic growth in the last few years has experienced a slowdown which led to the decline of tax revenues and reduces the availability of domestic liquidity that is needed to boost economic growth in Indonesia. While many treasures Indonesian citizens who were stationed outside the territory of Indonesia, which should be used to increase liquidity in the country and promote national economic growth. The government plans to give Tax Amnesty to Indonesian citizens (citizen) who are suspected of tax evasion abroad. Granting Tax Amnesty as the government seeks attract public funds that had been parked on the banks of other countries. Tax Amnesty Tax Amnesty program is one of the programs implemented by the government to grant amnesty to taxpayers who commit violations of tax payments in the past. The purpose of the implementation of their future taxpayers to pay taxes according to tax which is owned not manipulate taxes are delinquent and have good intentions to pay taxes.

CORRELATION BETWEEN TAX POLICY AND CORRUPTION IN THE LEGAL PERSPECTIVE FOR COUNTRY'S ECONOMIC GROWTH

2017 ◽  
Vol 1 (2) ◽  
pp. 205
Author(s):  
Gideon J. ◽  
Edgar H. ◽  
Ivan I. ◽  
Nabil N. ◽  
Aptina A. ◽  
...  
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Tax Evasion ◽  
Tax Policy ◽  
Public Awareness ◽  
Transparency International ◽  
Tax Amnesty ◽  
Legal Perspective ◽  
State Income ◽  
The Government

<p>People Tax is the main source of state income. The better the tax policy of a country, the better the development of a country. One of the factors that influence the level of public awareness in paying taxes is corruption. Study shows that tax collection is one of them influenced by corruption. In the data of Corruption Perceptions Index 2016 reported by Transparency International, Indonesia is ranked 90 out of 176 countries. Tax evasion is a serious problem for many countries. Every year, the government loses revenue potential as many residents evade taxes in various ways. For this reason, the government implements tax amnesty. Tax amnesty is designed to permanently reduce the amount of underground economy activity, thereby increasing tax revenues in the future and developing countries can grow well.</p>

Evaluasi Pelaksanaan Program Amnesti Pajak Tahun 2016 Di Indonesia

2019 ◽  
Vol 10 (1) ◽  
pp. 34-50
Author(s):  
Setiadi Alim Limseti ◽  
Lilik Indrawati
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Point Of View ◽  
Tax Revenue ◽  
Successful Implementation ◽  
Tax Base ◽  
Tax Revenues ◽  
Tax Amnesty ◽  
The Government

Income from the tax sector is generally the main income for all countries in the world in order to finance its activities. Increased revenue from the tax sector is often hampered, due to the large tax evasion and tax avoidance activities. Tax evasion and tax avoidance practices are triggered by the practice of low tax rates and other facilities provided by the tax heaven countries. In order to combat tax evasion and tax avoidance, the approach taken by each country is different. But basically approach done can be distinguished on soft apporach and hard approach. One approach that is classified as a soft approach is a tax amnesty program. In 2016 the Government of Indonesia is implementing a tax amnesty program based on Law Number 11 of 2016 concerning Tax Amnesty applied from 1 July 2016 to 31 March 2017. This paper will evaluate the successful implementation of the tax amnesty program that has been implemented in Indonesia. Evaluation is based on the achievement of 3 objectives, namely the repatriation of assets from abroad, expansion of the tax base and increase in tax revenue for the short and long term. From the point of asset repatriation, the tax amnesty program is considered quite successful, because although the target of asset repatriation is not achieved, but the asset repatriation has reached 30.54% of the estimated financial assets abroad. From the point of view of the expansion of the tax base, the number of declarations and repatriation reaches Rp. 4,737.56 trillion has exceeded the target. Meanwhile, from the point of view of increasing short-term tax revenues, the objective of the amnesty program can be considered quite successful, because it contributes 10.15% to the average amount of tax revenue in 2016 and 2017, although it has not been able to raise the growth rate of overall tax revenue for the year 2016 and 2017. Increased tax revenues for the long term can not be evaluated, because the tax amnesty program was completed 1 year ago.

scholarly journals Evaluasi Pelaksanaan Program Amnesti Pajak Tahun 2016 Di Indonesia

2018 ◽  
Vol 10 (1) ◽  
pp. 34-50
Author(s):  
Setiadi Alim Lim ◽  
Lilik Indrawati
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Point Of View ◽  
Tax Revenue ◽  
Successful Implementation ◽  
Tax Base ◽  
Tax Revenues ◽  
Tax Amnesty ◽  
The Government

Income from the tax sector is generally the main income for all countries in the world in order to finance its activities. Increased revenue from the tax sector is often hampered, due to the large tax evasion and tax avoidance activities. Tax evasion and tax avoidance practices are triggered by the practice of low tax rates and other facilities provided by the tax heaven countries. In order to combat tax evasion and tax avoidance, the approach taken by each country is different. But basically approach done can be distinguished on soft apporach and hard approach. One approach that is classified as a soft approach is a tax amnesty program. In 2016 the Government of Indonesia is implementing a tax amnesty program based on Law Number 11 of 2016 concerning Tax Amnesty applied from 1 July 2016 to 31 March 2017. This paper will evaluate the successful implementation of the tax amnesty program that has been implemented in Indonesia. Evaluation is based on the achievement of 3 objectives, namely the repatriation of assets from abroad, expansion of the tax base and increase in tax revenue for the short and long term. From the point of asset repatriation, the tax amnesty program is considered quite successful, because although the target of asset repatriation is not achieved, but the asset repatriation has reached 30.54% of the estimated financial assets abroad. From the point of view of the expansion of the tax base, the number of declarations and repatriation reaches Rp. 4,737.56 trillion has exceeded the target. Meanwhile, from the point of view of increasing short-term tax revenues, the objective of the amnesty program can be considered quite successful, because it contributes 10.15% to the average amount of tax revenue in 2016 and 2017, although it has not been able to raise the growth rate of overall tax revenue for the year 2016 and 2017. Increased tax revenues for the long term can not be evaluated, because the tax amnesty program was completed 1 year ago.

The Golf Boom in South Korea: Serving Hegemonic Interests

1992 ◽  
Vol 9 (4) ◽  
pp. 372-384 ◽  
Author(s):  
Minseok An ◽  
George H. Sage
Keyword(s):  
Economic Growth ◽  
South Korea ◽  
Political Stability ◽  
Golf Courses ◽  
Farm Land ◽  
The Past ◽  
Social Incentives ◽  
The Social ◽  
Industrial Productivity ◽  
The Government

In the past decade, to help maintain political stability and promote economic growth, South Korea has committed substantial resources to commercialized sports, including golf. A major source of support for building golf courses has come from government leaders and economic and social incentives as well. In the past 4 years the government has given permission to build 135 new golf courses. The official government discourse about the new golf courses is that they are being built in the interest of “sport for all.” But the golf courses overwhelmingly require membership, which is extremely expensive. Despite the enormous power and resources of the dominant groups in Korea, there are elements of opposition. The golf boom has been severely criticized because it removes large amounts of land from agricultural and industrial productivity, contaminates farm land, and pollutes water. It also represents the worst aspects of the social imbalance of wealth.

scholarly journals Enhancing rural livelihoods in Tanza-nia : A small-holder farmers’ perspective

2017 ◽  
Vol 5 (2) ◽  
pp. 68 ◽  
Author(s):  
Abel Kinyondo ◽  
Joseph Magashi
Keyword(s):  
Economic Growth ◽  
Poverty Reduction ◽  
Agricultural Sector ◽  
Rural Livelihoods ◽  
Sustainable Livelihood ◽  
Extension Services ◽  
The Past ◽  
Small Holder Farmers ◽  
The Government ◽  
Small Holder

Poverty reduction has been a difficult milestone for Tanzania to achieve despite recording remarkable economic growth over the past decade. This is because the attained growth is not inclusive, in that sectors contributing to this growth employ fewer people. Given the fact that agriculture continues to employ the majority of people in Tanzania, efforts to improve livelihoods should necessarily be geared towards transforming the sector. It is in this context that using a sample of 3,000 farmers from 13 regions of Tanzania; this Tanzania, this study set out to examine challenges facing farmers and their respective solutions following the sustainable livelihood framework. Findings show that improving farmers’ livelihoods would entail concerted efforts by the government to avail to farmers, quality and affordable seeds, fertilizer, agricultural infrastructures, subsidies, extension services, markets, information alert, affordable loans, and areas for pastures. This implies that the government needs to allocate enough funds to the agricultural sector if farmers’ needs are to be met. We note, however, that government’s allocation to the sector has alarmingly generally been exhibiting a declining trend for the past four years. It is against this background that we strongly recommend that the government rethinks its position and prioritize the agricultural sector in its budget.

scholarly journals Public Spending and Poverty Reduction in Indonesia: The Effects of Economic Growth and Public Spending on Poverty Reduction in Indonesia 2009-2018

2019 ◽  
Vol 4 (2) ◽  
pp. 49-56
Author(s):  
Hendrawan Toni Taruno
Keyword(s):  
Economic Growth ◽  
Rural Areas ◽  
Poverty Reduction ◽  
Social Protection ◽  
Public Spending ◽  
Poverty Rate ◽  
Single Digit ◽  
The Past ◽  
The Government ◽  
Urban And Rural Areas

Poverty is a complex and multidimensional issue. Over the past four decades, the number of poor in Indonesia has experienced a significant decline, from 40.10 percent in 1976 to 9.82 percent in March 2018. Nevertheless, the disparity of poverty rates between provinces is still quite high. The poverty rate in several provinces in Java Island, for example, is already at the single-digit level, while in Eastern Indonesia, is still more than double-digit level. As it is known, public spending and economic growth are two crucial instruments on poverty reduction programs. This study aims to investigate the role of economic growth and public spending, particularly education, health, and social protection on poverty reduction in Indonesia. By using panel data from 31 provinces during 2009-2018 period, this study used two regression models to analyze the effects of these two variables on poverty reduction, both in urban and rural areas. This study shows that public spending on health and education sectors has a slightly different effect on poverty reduction between urban and rural areas. Convincingly, spending allocation on health and education has had a significant effect to reduce poverty rate in rural areas, while the decline of poverty rates in urban is likely more influenced by spending on health. This study also shows that over the past ten years, economic growth and social protection spending did not have a significant effect on reducing poverty rates. Therefore, in order to reduce poverty more effectively, it would be better for the government to focus its poverty reduction programs on investment in health and education sectors.

scholarly journals Tax amnesty and secondary tax evasion

2020 ◽  
Vol 70 (1) ◽  
pp. 123-139
Author(s):  
Yu-Kun Wang ◽  
Li Zhang ◽  
We-Me Ho
Keyword(s):  
Tax Evasion ◽  
Initial Assessment ◽  
Tax Revenue ◽  
Pareto Improvement ◽  
Tax Amnesty ◽  
Policy Tool ◽  
Assessment Period ◽  
The Government ◽  
Behavioural Aspects

AbstractThough tax amnesties (TAs) are considered as a policy tool to increase revenue for governments, they have generated some puzzles. To solve the puzzles of TA we should not ignore the behavioural aspects of delinquent taxpayers. In this paper, we focus on a relatively neglected but important area of the TA literature. Considering that people who participate in tax amnesty policy (TAP) may not honestly report the whole amounts of evaded tax, thus they commit a secondary tax evasion. We indicate that even considering the risk of abstaining from TA and incurring possible uncertainty of tax evasion penalties, participating in a TA provides a higher level of utility for the delinquent taxpayers. Also, due to a secondary tax evasion usually accompanying with TA, we show that during the initial assessment period of a TAP the tax revenue drastically increases and when the assessment period is approaching the tax revenue stably declines and ultimately converges to a fixed value. Furthermore, we show that if delinquent taxpayers participate in the TAP and the penalties are larger than the expected tax revenue of the government, it increases the tax revenue without reducing the welfare of other taxpayers, so as to achieving Pareto improvement.

scholarly journals TINJAUAN PENERAPAN PENGAMPUNAN PAJAK (TAX AMNESTY) DALAM MENINGKATKAN KESADARAN DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA JAKARTA – SUNTER.

account ◽  
2019 ◽  
Vol 6 (1) ◽  
Author(s):  
Ratiyah Ratiyah ◽  
Lukman Sri Muchtar
Keyword(s):  
Government Policy ◽  
Tax Reform ◽  
The State ◽  
Tax Revenues ◽  
Tax Amnesty ◽  
The Republic ◽  
The Government ◽  
Short Time

ABSTRACT   In order to maximize taxes, the Government carried out reforms by implementing policies thatwere driven by the smaller possibility of hiding assets outside the territory of the Republic ofIndonesia.  One part of the current tax reform is the government policy regarding the Tax Amnestyprogram.  This study aims to find out how to increase awareness and compliance of Taxpayers and tofind out the achievement of Tax Amnesty results.  The results of this study are that the awareness andcompliance of individual taxpayers in the tax amnesty program is quite high because the governmentseeks to improve several sectors, namely by conducting socialization from the government itself andfrom the tax service office.  The results of achieving Tax Amnesty are quite significant even thoughthere are several obstacles.  It means that the Tax Amnesty program is planned in the long term andwas managed well and the State will get an increase in tax revenues in a short time. Keywords: Tax Amnesty, Taxpayer  ABSTRAK   Dalam rangka memaksimalkan pajak, Pemerintah melakukan reformasi dengan menerapkankebijakan untuk terobosan yang didorong oleh semakin kecilnya kemungkinan untukmenyembunyikan harta kekayaan di luar wilayah Negara kesatuan Republik Indonesia. Salah satubagian dari reformasi perpajakan saat ini dengan adanya kebijakan pemerintah mengenai programTax Amnesty. Penelitian ini bertujuan mengetahui bagaimana meningkatkan kesadaran dankepatuhan Wajib Pajak dan untuk mengetahui pencapaian hasil Tax Amnesty. Hasil dari penelitianini yaitu Kesadaran dan kepatuhan wajib pajak orang pribadi dalam program tax amnesty cukuptinggi ini dikarenakan pemerintah berupaya untuk meningkatkan beberapa sektor yaitu denganmelakukan sosialisasi baik dari pemerintah itu sendiri maupun dari kantor pelayanan pajak dan hasilpencapaian penerapan Tax Amnesty cukup signifikan meski masih ada beberapa kendala. Yangartinya jika program Tax Amnesty direncanakan dalam jangka panjang dan dikelola dengan baik,Negara akan memperoleh peningkatan penerimaan pajak dalam waktu singkat. Kata kunci: Tax Amnesty, Wajib Pajak

scholarly journals MITIGASI RISIKO PERPAJAKAN MELALUI PENGAMPUNAN PAJAK PADA WAJIB PAJAK ORANG PRIBADI

2018 ◽  
Vol 2 (02) ◽  
pp. 201-210
Author(s):  
Bayu Sarjono
Keyword(s):  
Criminal Sanctions ◽  
State Revenue ◽  
Tax Revenues ◽  
Tax Amnesty ◽  
The Government ◽  
Amnesty Programs

Tax is one of the major source of Indonesia state revenue to develop the country but the realization of tax revenues has not reached the target. One of the efforts made by the government in increasing tax revenues through tax amnesty programs. For example, Taxpayer A (individual tax payer) follows tax amnesty because there are still unreported assets that are found inside and outside the country by redemption payment. The benefits of following tax annesty programs are to mitigate tax risk by obtaining a remission of taxes, could eliminate tax penalties, and not being subject to criminal sanctions in the taxation. Taxpayers A (individual tax payer) has the obligation to declare of their offshore assets periodically for three years since the Statement Letter on tax amnesty issued.

scholarly journals A Study on the Structural Reform of the Korean Public Prosecutor's Office with a view to Lifting International Competitiveness

1998 ◽  
Vol 13 (0) ◽  
pp. 173-186
Author(s):  
Jeong Ho Lee
Keyword(s):  
Economic Growth ◽  
21St Century ◽  
Korean War ◽  
International Competition ◽  
Way Of Life ◽  
New Era ◽  
The Past ◽  
National Economic ◽  
The Republic ◽  
To Receive

Although the Republic of Korea has recovered from the ruins of the 1950's Korean War and achieved a remarkable economic growth during the past 40 years, it is now, at the threshold of 21st century, faced with the great national economic crises which led us to receive the IMF's rescue fund. To make a long story short, I presume the cause of the economic tragedy mainly originated from the fact that the frame and habitude of our way of life were not so changed suitably as to accommodate the new era of unbounded international competition.

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