The Successful Tax Amnesty 2016 in Indonesia (Study in Tax Service Office Kendari)

Dibyo Prabowo

Authors

Dibyo Prabowo Department of Magister Accounting, Mataram University, Mataram, Indonesia

Keywords:

tax, tax amnesty, state income.

Abstract

Indonesia has five times made tax amnesty policy in 1964, 1984, 2008, 2015 and 2016. The lastest tax amnesty policy was recognized as the success of the most successful tax amnesty in the world. Although it did not reach the expected target, declaration of wealth and reach the highest ransom in the world over the Italian State and Chile. The research was conducted qualitatively by using exploratory case study with the aim of know various things and factors that support or inhibit the discretion of the tax amnesty program. The results showed there are various unique unusual factors other than factors such as regulation, service tax authorities, perception of the taxpayer. These factors are nationalism, the era of information disclosure, the participation of leaders (president and finance minister), media information and the stability of internal security.

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