The First International Conference On Islamic Development Studies 2019, ICIDS 2019, 10 September 2019, Bandar Lampung, Indonesia

Research Article

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

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  • @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
Mahda Henna1,*, Deki Fermansyah1, Sulistiyono Sulistiyono1
  • 1: State Islamic University Raden Intan Lampung, Jl. Letnal Kolonel Endro Suratmin, Sukarame, Bandar Lampung, Indonesia
*Contact email: mahdahenna08@gmail.com

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.