Indonesian Tax Amnesty and Its Implications

Abstract

This study aims to analyze the implementation of Tax Amnesty in Indonesia and tofind out its implications in Jambi Province. The results of this study indicate that: The implementation of tax amnesty has a positive effect on taxpayer compliance and has a positive effect on tax revenue. The implementation of tax amnesty has a positive effect on the understanding of taxpayers on tax regulations. The higher of the understanding of taxpayers on tax regulations the higher the tax revenue of the government. The higher of taxpayer compliance the higher the better the taxpayer's data base and the higher the tax revenue of the government.

Keywords: tax amnesty; taxpayer database; tax revenue

JEL Classification: M41