When do tax amnesties work?

Canavire‐Bacarreza, Gustavo; Eguino, Huáscar; Heller, Lorena; Roman, Soraya

doi:10.1016/j.jebo.2022.12.018

Cited by 3 publications

(3 citation statements)

References 17 publications

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“…Those nations that provide certain amenities, such as lodging and investment sector convenience, As a result, numerous entities are anticipated to exhibit interest in allocating capital to tax-haven nations. [16] The existence of tax haven countries is a consequence of the high tax rates that taxpayers are required to pay, which are disproportionately high in comparison to the costs associated with engaging in tax evasion within those nations. The products and services provided by tax-refugee nations are regarded as ideal instruments for tax evasion.…”

Section: Methodsmentioning

confidence: 99%

Repatriation Through Tax Amnesty: An Effort for Indonesia to Overcome Tax Evasion in Tax Haven Countries

Puspitasari,

Sulistiyono,

Handayan

2024

Advances in Social Science, Education and Humanities Research

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The objective of this research is to assess the extent to which Indonesia's endeavor to combat tax evasion in tax haven nations is successful in achieving repatriation via tax amnesty. Indonesia has a tax ratio of 11.6%, which ranks it as the third lowest among 24 Asian and Pacific countries, trailing only Laos and Bhutan. One factor motivating Indonesia's pursuit of asset repatriation via the Tax Amnesty Policy is tax evasion occurring in tax haven nations. The level of tax evasion has not been substantially reduced despite these efforts. This study was compiled through the use of library research techniques and a variety of primary and secondary legal sources. The findings of the study indicate that tax evasion remains prevalent, particularly through the use of tax refuge nations to store assets. This indicates that the tax burden should be distributed equitably, albeit not optimally. In light of the fact that public legal policy ought to be grounded in social justice, taxation policy must adhere to the tenets of equality and universality. In regards to repatriation, there are still numerous aspects that require improvement, including tax law enforcement, taxpayer attitudes, and taxpayer confidence in the government. In addition to facilitating the repatriation of assets from tax haven nations to Indonesia, this measure will ultimately foster greater voluntary tax compliance. It is critical that the objectives of the repatriation policy not be distorted by tax amnesty, and that the government's resolve to establish a just tax system be strengthened.

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Section: Methodsmentioning

confidence: 99%

Repatriation Through Tax Amnesty: An Effort for Indonesia to Overcome Tax Evasion in Tax Haven Countries

Puspitasari,

Sulistiyono,

Handayan

2024

Advances in Social Science, Education and Humanities Research

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“…According to Hajawiyah et al, (2021), low levels of tax compliance can occur due to several things: conflict of interest between people and the state, lack of taxpayer awareness of their obligations to the state, lack of compliance with government regulations, lack of respect for the law, high tax rates, and environmental conditions others such as government instability and corruption. On the other hand, if the tax administration system is sound, taxpayers will participate in amnesty and increase or maintain tax compliance because evasion will be more expensive afterward (Bacarreza et al, 2023). However, governments with low enforcement capacity will tend to use amnesties to increase their tax revenues, given that low enforcement results in high levels of evasion (Bayer et al, 2015).…”

Section: Introductionmentioning

confidence: 99%

Evaluation of the Effectiveness of the Policy for the Repatriation of Foreign Assets into the Country in the Voluntary Disclosure Program

Gultom,

Rahayu

2023

J. Public Policy

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This research will analyze the effectiveness of the policy of repatriating foreign assets into the country in the Voluntary Disclosure Program. Researchers used the 7's framework proposed by McKinsey consultants with the elements of shared values, staff, system, structure, strategy, skills, and style in assessing the effectiveness of asset repatriation. This research aims to determine whether the repatriation of assets in the Voluntary Disclosure Program has been effective and the inhibiting factors in carrying out asset repatriation by the Directorate General of Taxes. This research uses a post-positivist approach with a descriptive research type. Data collection techniques were obtained through literature studies and field studies. Field studies were conducted using in-depth interviews with relevant stakeholders such as the Directorate General of Taxes, Academics, the House of Representatives, and Practitioners. The research results show that the elements of shared values, structure, and style are practical, but the elements of strategy, skills, staff, and systems could be more. There are also obstacles faced by the Directorate General of Taxes, namely policies implemented at the wrong time due to the COVID-19 pandemic, taxpayer assets that are not liquid plus the shadow of a global recession due to the pandemic, programs that are less attractive to taxpayers, lack of legal certainty, regarding the Voluntary Disclosure Program policy, as well as the unstable economic and political conditions in Indonesia due to the pandemic.

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“…Salah satunya adalah kebijakan tax amnesty (Angeli et al, 2023;Canavire-Bacarreza et al, 2023;Khan & Nuryanah, 2023).…”

Section: Introductionunclassified

Tax Amnesty Dan Program Pengungkapan Sukarela: Manakah Yang Lebih Efektif?

Al Hakim,

Faisol

2023

JAFIS

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Kebijakan TA dan PPS sebagai alternatif dalam rangka meningkatkan kepatuhan wajib pajak dan meningkatkan penerimaan negara. Penelitian ini bertujuan untuk mengetahui efektifitas program TA dan PPS di KPP Pratama Pamekasan. Penelitian ini menggunakan metode study kasus dengan melakukan wawancara kepada dua orang informan pegawai KPP Pratama Pamekasan. Analisis data dilakukan dengan reduksi data, penyajian data, kesimpulan dan verifikasi. Hasil penelitian ini menyatakan bahwa tinjauan efektifitas dari program TA dan PPS sebagaimana diuraikan di atas memberikan kesimpulan bahwa dari (1) aspek antusias peserta yang mengikuti TA dan PPS lebih banyak peserta yang mengikuti TA sebanyak 771 wajib pajak sedangkan PPS sebanyak 376 wajib pajak, kondisi ini karena TA merupakan program pertama dan dilakukan sosialisasi lebih intens dan menyeluruh dibandingkan dengan PPS, yang juga merupakan program lanjutan dari mereka yang belum mengikuti; dan (2) aspek penerimaan pajak lebih efektif dan lebih tinggi program TA sebesar Rp. 27.605.294.926 dibandingkan dengan PPS sebesar ± Rp. 22.249.591.880. Namun, demikian kedua program tersebut dianggap efektif karena sudah melampai target yang ditetapkan oleh KPP Pratama Pamekasan. Implikasi dari penelitian ini adalah kebijakan pajak penting dilakukan di tengah tingkat ketidakpatuhan wajib pajak tinggi, dan potensi penerimaan negara tinggi.

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When do tax amnesties work?

Cited by 3 publications

References 17 publications

Repatriation Through Tax Amnesty: An Effort for Indonesia to Overcome Tax Evasion in Tax Haven Countries

Repatriation Through Tax Amnesty: An Effort for Indonesia to Overcome Tax Evasion in Tax Haven Countries

Evaluation of the Effectiveness of the Policy for the Repatriation of Foreign Assets into the Country in the Voluntary Disclosure Program

Tax Amnesty Dan Program Pengungkapan Sukarela: Manakah Yang Lebih Efektif?

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