Evaluasi Pelaksanaan Program Amnesti Pajak Tahun 2016 Di Indonesia

Setiadi Alim Lim; Lilik Indrawati

doi:10.37477/bip.v10i1.51

Evaluasi Pelaksanaan Program Amnesti Pajak Tahun 2016 Di Indonesia

BIP's JURNAL BISNIS PERSPEKTIF ◽

10.37477/bip.v10i1.44 ◽

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.

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Implikasi Penerapan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak (Tax Amnesty) Dalam Meningkatkan Kepatuhan Wajib Pajak

Hukum dan Masyarakat Madani ◽

10.26623/humani.v7i1.1019 ◽

2017 ◽

Vol 7 (1) ◽

pp. 1

Author(s):

Agus Saiful Abib ◽

Efi Yulistyowati ◽

Amri Panahatan Sihotang

Keyword(s):

Secondary Data ◽

Fiscal Year ◽

Tax Revenue ◽

Short Term ◽

Descriptive Research ◽

Tax Amnesty ◽

The Government ◽

To Come ◽

National Tax

Tahun 2016, pemerintah mengeluarkan kembali kebijakan Tax Amnesty yang dituangkan dalam Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak. Pengampunan Pajak (Tax Amnesty) ini diharapkan dapat meningkatkan penerimaan pajak dalam jangka pendek melalui pembayaran uang tebusan, meningkatkan penerimaan pajak dalam jangka panjang melalui perluasan basis data pemajakan, meningkatkan kepatuhan Wajib Pajak, transisi ke sistem perpajakan baru yang lebih kuat dan adil, dan mendorong rekonsiliasi perpajakan nasional. Sehubungan dengan hal tersebut, untuk mengetahui apakah program Tax Amnesty Indonesia Tahun 2016 berhasil atau tidak, khususnya dalam meningkatkan kepatuhan wajib pajak, maka perlu dilakukan penelitian tentang : “Implikasi Penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak (Tax Amnesty) dalam Meningkatkan Kepatuhan Wajib Pajak”. Adapun permasalahan yang akan dibahas adalah bagaimana implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak (Tax Amnesty) dalam meningkatkan kepatuhan Wajib Pajak ? Berdasarkan implikasi tersebut, maka bagaimana sebaiknya pengaturan perpajakan yang akan datang ? Berdasarkan permasalahan tersebut jenis penelitian ini adalah yuridis normatif yang akan dikaji dengan pendekatan perundang-undangan, spesifikasi penelitiannya diskriptif analitis, data yang dipergunakan data sekunder, yang dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak (Tax Amnesty) dapat meningkatkan kepatuhan Wajib Pajak, dan berdasarkan implikasi tersebut SE Dirjen Pajak No. SE - 06/PJ/2017 seharusnya tidak hanya untuk tahun pajak 2017 saja, tetapi juga untuk tahun-tahun yang akan datang. Di samping itu perlu ada peraturan yang mengatur tentang pengawasan terhadap pelaksanaan hak Wajib Pajak.<pre>In 2016, the government re-issue the Tax Amnesty policy as outlined in Law Number 11 Year 2016 on Tax Amnesty. The Tax Amnesty is expected to increase tax revenue in the short term through ransom payments, increase tax revenues over the long term through the expansion of taxation databases, increase taxpayer compliance, transition to a stronger and more just tax system, and encourage national tax reconciliation. In relation to this matter, to find out whether the program of Tax Amnesty Indonesia Year 2016 succeed or not, especially in increasing taxpayer compliance, it is necessary to do research on: "Implications Implementation of Law Number 11 Year 2016 on Tax Amnesty in Improving Taxpayer Compliance ". The problem to be discussed is how the implications of the implementation of Law Number 11 Year 2016 on Tax Amendment (Tax Amnesty) in improving taxpayer compliance? Based on these implications, then how should the taxation arrangements to come? Based on the problem, this type of research is normative juridical which will be studied with the approach of legislation, the analytical descriptive research specification, the data used secondary data, which analyzed qualitatively. The result of the research shows that the implication of the implementation of Law Number 11 Year 2016 on Tax Amnesty can improve Taxpayer compliance, and based on the implication of SE Dirjen Pajak No. SE - 06 / PJ / 2017 should not only be for the fiscal year 2017 alone, but also for the years to come. In addition, there should be a regulation that regulates the supervision of the implementation of taxpayers' rights.</pre>

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Tax amnesty and secondary tax evasion

Acta Oeconomica ◽

10.1556/032.2020.00007 ◽

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.

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

account ◽

10.32722/acc.v6i1.1380 ◽

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

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Program Pengampunan Pajak Di Indonesia: Peluang Dan Harapan Keberhasilannya

BIP's JURNAL BISNIS PERSPEKTIF ◽

10.37477/bip.v8i2.4 ◽

2016 ◽

Vol 8 (2) ◽

pp. 101-122

Author(s):

Setiadi Alim Lim ◽

Lilik Indrawati

Keyword(s):

Tax Compliance ◽

Tax Revenue ◽

Large Role ◽

Tax Base ◽

Great Opportunity ◽

Program Success ◽

Tax Amnesty ◽

Implementation Time ◽

The Government

Tax amnesty program is one instrument that is used widely by the tax authorities in many countries in order to increase tax revenue, broaden the tax base, improve tax compliance and other purposes. In addition to having a large role in increasing tax revenue, tax amnesty program also may be adversely affected as opposed to the benefits generated. Not all countries implement tax amnesty program success in implementing it. Experiences in the tax amnesty implementation in several countries showed that the program of tax amnesty are carried out several times and the implementation time was easily anticipated by the taxpayer generally not as successful if the program of tax amnesty is only a one-time, non-recurring and can not be anticipated time of its implementation by the taxpayer. In 2016 the Government of Indonesia to implement tax amnesty program that will be implemented starting on July 1, 2016 to March 31, 2017. After going through the analysis based on the experience of implementation of tax amnesty program conducted by several other countries can be predicted that the tax amnesty program implemented by the Government of Indonesia will be a success. Tax amnesty program implemented is estimated to have a great opportunity to meet the expectations of increasing tax revenue, broaden the tax base, improve tax compliance significantly. However, for the hope of repatriation of assets of the taxpayer from abroad into the country seems not to be able to meet expectations.

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UPAYA PENINGKATAN PENERIMAAN PAJAK PASCA TAX AMNESTY PADA KANWIL DJP BALI

Behavioral Accounting Journal ◽

10.33005/baj.v1i1.17 ◽

2018 ◽

Vol 1 (1) ◽

pp. 37-49

Author(s):

Ida I Dewa A Manik Sastri ◽

Luh Kade Datrini

Keyword(s):

Public Awareness ◽

National Income ◽

Institutional Transformation ◽

Tax Revenue ◽

State Spending ◽

Tax Revenues ◽

Tax Amnesty ◽

The World ◽

The Government ◽

State Revenues

On July 1, 2016, the Government established Law No. 11 of 2016 concerning Tax Amnesty. This law has been postponed several times, after tough discussions in the House of Representative (Dewan Perwakilan Rakyat – DPR) since 2015. The failure to achieve tax revenues over the past few years has triggered the enactment of this law. The government sees that tax revenues are still low due to a lack of public awareness in reporting taxes, even though the government in the last few years has relied heavily on state revenues from the results of tax revenues. The World Bank notes that Indonesia's tax ratio in 2014 was only 10.84% of Gross Domestic Income, while the average tax ratio of countries in the world was 14.81%. So the level of tax collectibility in Indonesia is still very small, so it is quite heavy in supporting state spending. The purpose of this study was to find out the benefits of tax amnesty as an effort to stimulate national income, to find out the magnitude of the tax amnesty contribution in increasing state revenues, and analyze the influence of several factors in increasing tax revenue after tax amnesty. The implementation of tax amnesty that ended at the end of March 2017 was quite good. The results showed that the number of taxpayers participating in the tax amnesty were 974,058, the amount was still small compared to the potential tax in the country. The amount of state revenue from the Tax amnesty is 107 trillion from 1,104.9 total realized tax revenues in 2016. An important point that must be done immediately after the tax amnesty is the administration update related to data and information management with an integrated IT system with all stakeholders, coordination of tax law enforcement through examination, and institutional transformation.

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

JUSIE (Jurnal Sosial dan Ilmu Ekonomi) ◽

10.36665/jusie.v1i02.148 ◽

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.

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The Impact of Tax Amnesty on Tax Revenue and Tax Ratio: Case in Indonesia

International Journal of Engineering & Technology ◽

10.14419/ijet.v7i4.34.23899 ◽

2018 ◽

Vol 7 (4.34) ◽

pp. 245

Author(s):

Diana Sari ◽

Yati Mulyati

Keyword(s):

Rule Of Law ◽

Tax Evasion ◽

Voluntary Disclosure ◽

Point Of View ◽

Tax Revenue ◽

The Rule Of Law ◽

Tax Amnesty ◽

Positive Side ◽

The One ◽

The Impact

The development of tax evasion in a country, often the problem solving is done by voluntary disclosure or tax amnesty. Both voluntary disclosure or tax amnesty seem to be a dilemmatic policy between the desire to uphold the rule of law by prosecuting tax smugglers on the one hand by imposing tax amnesty on the other which is viewed from a legal point of view which negates these claims legally. Tax amnesty is a counterproductive action in the tax sanctions system that regulates the waiver of prosecution or reduces or eliminates claims against penalties or fines contained in the provisions of taxation legislation. The positive side of the tax amnesty program is an increase in state revenues from the tax sector. However, an increase in tax revenues is not always followed by an increase in tax ratio.

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Compliance Costs and the Tax Avoidance-Tax Evasion Decision

Public Finance Quarterly ◽

10.1177/109114218801600102 ◽

1988 ◽

Vol 16 (1) ◽

pp. 31-66 ◽

Cited By ~ 24

Author(s):

James Alm

Keyword(s):

Tax Evasion ◽

Tax Avoidance ◽

Individual Choice ◽

Tax Base ◽

Tax Rate ◽

Legal Method ◽

Tax Reduction ◽

Tax Complexity ◽

Net Revenue ◽

The Government

The analysis of the individual's choice of illegal tax evasion has typically ignored an alternative, legal method by which taxes can be reduced: tax avoidance. This article analyzes the joint individual choice of evasion and avoidance; it also examines optimal government policy in such a world. Its principal conclusion is that the existence of another channel for tax reduction alters many of the conclusions of the simpler evasion literature. Specifically, government policies that reduce evasion may not increase the tax base because avoidance may increase instead, and tax rate reductions may be a powerful tool for generating tax base increases because reductions make both evasion and avoidance less attractive. In addition, optimal government choices depend critically upon its objectives. The government selects larger values for its instruments when its goal is net revenue maximization or when those individuals who evade are not valued highly in its welfare function. It also appears that greater tax complexity generates more tax revenues.

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

Hang Tuah Law Journal ◽

10.30649/htlj.v1i2.35 ◽

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

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.

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