Research Article
How the Tax Amnesty Affects the State Revenue Tax Sector in Indonesia
@INPROCEEDINGS{10.4108/eai.10-9-2019.2289351, author={Mahda Henna and Deki Fermansyah and Sulistiyono Sulistiyono}, title={How the Tax Amnesty Affects the State Revenue Tax Sector in Indonesia}, proceedings={The First International Conference On Islamic Development Studies 2019, ICIDS 2019, 10 September 2019, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICIDS}, year={2019}, month={11}, keywords={tax amnesty and state revenue tax sector}, doi={10.4108/eai.10-9-2019.2289351} }- Mahda Henna
Deki Fermansyah
Sulistiyono Sulistiyono
Year: 2019
How the Tax Amnesty Affects the State Revenue Tax Sector in Indonesia
ICIDS
EAI
DOI: 10.4108/eai.10-9-2019.2289351
Abstract
Tax amnesty be elected by governments in several countries to increase tax revenue. This study was made on the effect of the tax amnesty on the tax revenue of the state tax sector. This research was quantitative research. To collect the data and information obtained, the researcher used secondary data from dashboard tax amnesty and APBN report per July 1, 2016 - March 31, 2017. This research used tax amnesty and state revenue of tax sector. Data analysis was done by using simple linear regression analysis with eviews for Window Version 8. The result of this research indicated that tax amnesty had no significant effect to increase tax revenue of state in Indonesia.
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