Universitas Syiah Kuala | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

IMPLEMENTATION OF TAX AMNESTY IN INDONESIA

ELFA ZAHRA

This study aims to analyze differences in Indonesia's net non-oil and gas tax revenue before and after the implementation of Tax Amnesty I (2016–2017) and Tax Amnesty II through the Voluntary Disclosure Program (PPS) in 2022, both introduced in response to a persistently narrow tax base and a low tax ratio relative to national economic growth. This study employs a descriptive quantitative approach using secondary data for the period 2010–2024, obtained from the Directorate General of Taxe…


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