How the Tax Amnesty Affects the State Revenue Tax Sector in Indonesia

Mahda Henna, Deki Fermansyah, Sulistiyono Sulistiyono
2019 Proceedings of the The First International Conference On Islamic Development Studies 2019, ICIDS 2019, 10 September 2019, Bandar Lampung, Indonesia   unpublished
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
more » ... le 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.
doi:10.4108/eai.10-9-2019.2289351 fatcat:vy6hfcaanffnpojrywgwokg47a