Electronic Theses and Dissertation

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 Taxes and the Ministry of Finance of the Republic of Indonesia. Data were analyzed using descriptive statistics, the Shapiro–Wilk normality test, and the Paired Sample t-Test, supplemented by a comparative descriptive analysis of the average tax-to-GDP ratio as a supporting indicator of policy evaluation. The results indicate that Tax Amnesty I and Tax Amnesty II were each followed by statistically significant differences in net non-oil and gas tax revenue between the pre- and post-implementation periods. Tax Amnesty I produced an average tax revenue difference of Rp582.15 trillion at a significance level of 0.00085, while Tax Amnesty II yielded a difference of Rp588.71 trillion at a significance level of 0.037. The average tax ratio declined by 1.9 percentage points following Tax Amnesty I and increased by 1.16 percentage points following Tax Amnesty II. These findings indicate that both policies contributed to increased tax revenue, with a more measurable improvement in the tax ratio observed in the post-Tax Amnesty II period."
KEYWORDS: Tax Amnesty, Tax Revenue, Before–After Analysis, Paired Sample T-Test.

Penelitian ini bertujuan menganalisis perbedaan penerimaan pajak Indonesia sebelum dan sesudah implementasi Tax Amnesty I (2016–2017) dan Tax Amnesty II melalui Program Pengungkapan Sukarela atau PPS (2022), yang diterapkan sebagai respons terhadap sempitnya basis pajak dan rendahnya rasio pajak relatif terhadap pertumbuhan ekonomi nasional. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan data sekunder periode 2010–2024 yang diperoleh dari Direktorat Jenderal Pajak dan Kementerian Keuangan Republik Indonesia. Analisis data dilakukan menggunakan statistik deskriptif, uji normalitas Shapiro–Wilk, dan Paired Sample t-Test, dilengkapi dengan analisis komparatif deskriptif rata-rata rasio pajak terhadap PDB sebagai indikator pendukung evaluasi kebijakan. Hasil penelitian menunjukkan bahwa Tax Amnesty I dan Tax Amnesty II masing-masing diikuti oleh perbedaan penerimaan pajak yang signifikan secara statistik antara periode sebelum dan sesudah implementasi kebijakan. Tax Amnesty I menghasilkan selisih rata-rata penerimaan pajak sebesar Rp582,15 triliun dengan tingkat signifikansi 0,00085, sedangkan Tax Amnesty II menghasilkan selisih sebesar Rp588,71 triliun dengan tingkat signifikansi 0,037. Rata-rata rasio pajak menurun sebesar 1,9 poin persentase pasca Tax Amnesty I dan meningkat sebesar 1,16 poin persentase pasca Tax Amnesty II. Temuan ini menunjukkan bahwa kedua kebijakan berkontribusi terhadap peningkatan penerimaan pajak, dengan perbaikan rasio pajak yang lebih terukur ditemukan pada periode pasca Tax Amnesty II." KATA KUNCI: Tax Amnesty, Penerimaan Pajak, Analisis Sebelum-Sesudah, Paired Sample t-Test.