Tax Amnesty Policy as Tax Reform Foundation

摘要

Current economic condition in Indonesia has indicated the fiscal risks threatening the realization of the tax revenue. With the introduction of the global implementation of the Automatic Exchange of Information, has become a necessary measure for formulation of the Tax Amnesty policy. This study examined the cognitive assessment of the period and post - implementation period of the Tax Amnesty. The research method employed was a qualitative designed utilizing interview with key informants from the Directorate General of Taxation (DGT) and document analysis in the period of January 2017 to September 2017. Triangulation is used to ensure the study's validity. The data analysis used in this study is the inductive analysis. The findings indicate that the strategies proclaimed to include the principles of fairness, legal certainty and law enforcement. The administrative system was established in accordance with the laws and regulations, fair, and free from one-sided conflict of interests, enforcing sanctions on violations, as well as effectiveness and efficiency. The process of socialization complied with the rules and regulations, and the monitoring and evaluation activities were conducted during and after he Tax Amnesty Policy. It was found that the fundamental factors have not been yet optimal in securing and increasing the compliance and revenue indicated by the unrealized target revenue.