The Indonesian tax amnesty and compliance

Zulkarnain, February Leonardo (2024) The Indonesian tax amnesty and compliance. Curtin Law and Taxation Review, 9 (1). pp. 1-20.

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Abstract

This study focused on the Indonesian tax amnesty which had been completed in 2017. The study’s primary objective was to investigate the perceptions of participants regarding the benefit of the tax amnesty for their tax compliance. This research draws primarily on responsive regulation theory and motivational postures to provide an understanding of the nature of non-compliance and the adoption of tax amnesty as a persuasive approach to address the problem. In addition to document reviews, this study used face-to-face and semi-structured interviews as the data collection method. Results suggest that there were various reasons for participants registering in the tax amnesty, one of which was to avoid penalty. Participants’postures also varied, ranging from accommodating to defiant. Corresponding to these postures, enforcement should follow the amnesty as persuasion in isolation may not be able to promote tax compliance. Research findings also indicate that taxpayers may consider tax evasion when there is an expectation of a future tax amnesty. Overall, the Indonesian tax amnesty did not necessarily lead to enhanced revenue after the amnesty period.

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