COMPARISON OF TAX AMNESTY IMPLEMENTATION IN DEVELOPING COUNTRIES

Comparison Study of Tax Amnesty Implementation between Indonesia and India 2016

  • Norbertus Purnomolastu Taxation Program of Politeknik Ubaya, Surabaya

Abstract

Taxes are a major source of revenue in a large states so the governer strives in
various ways to increase state revenues from taxes. This happened because not
everyone who pays taxes, referred as taxpayers is willing to pay their taxes well
and correctly. One of the ways used by the government is issuing a policy that
can increase tax revenues. That policy is known as Tax Amnesty.There are many
countries, both developed and developing countries that have implemented Tax
Amnesty policy. In this paper, the author analyzes the implementation of Tax
Amnesty by comparing two developing countries in Asia, Indonesia and India,
This kind of study is known as comparative study. One of the considerations about
the pointing of the countries as subjects is both of Indonesia and India started to
implementing Tax Amnesty at the same time in 2016. The analysis is done by
comparing the background, the purpose of the implementation, and the results
obtained from Tax Amnesty policy. The result of Tax Amnesty showed that different
implementation purpose, implementation period, and the way to implement
caused different results of tax revenues.

Published
2017-08-21
How to Cite
PURNOMOLASTU, Norbertus. COMPARISON OF TAX AMNESTY IMPLEMENTATION IN DEVELOPING COUNTRIES. Jurnal Bisnis Terapan, [S.l.], v. 1, n. 01, p. 77-85, aug. 2017. ISSN 2597-4157. Available at: <http://journal.ubaya.ac.id/index.php/JIBT/article/view/280>. Date accessed: 20 nov. 2017. doi: https://doi.org/10.24123/jbt.v1i01.280.