The Implication of Tax Amnesty Policy on The Increase of State Revenue from Tax Sector

The Government of Indonesia has made a policy in taxation known as Tax Amnesty. The tax amnesty is a forgiveness taxation program granted by the Government to the taxpayer to cover the abolition of taxes that should be owed, the removal of tax administration sanctions, and the elimination of criminal penalties in taxation, by paying the ransom. The existence of tax forgiveness policy is based on economic considerations to obtain funds for the financing of government programs. Should the tax amnesty is proven rewarding, is the aim of this article to achieve. The research method used in this research is juridical empirical. The result of this research is that the implementation of tax amnesty policy in Indonesia has not been as expected, i.e., the target of tax revenue from tax amnesty is not achieved. This is because there are still many taxpayers who have not followed the tax amnesty activities. The tax amnesty policy should be followed by other procedures such as firmer law enforcement and refinement of the Law on General Provisions and Tax Procedures, the Law on Income Tax, the Law on Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, as well as other strategic policies in taxation and banking so as to reduce non-compliance of taxpayers in the future through a secure database generated by the implementation of this act.