Author(s): Jon Erizal, Bambang Supriyono, Bambang Santoso, Tjahjanulin Domai
Abstract: The purpose of this research is to obtain an overview of the tax amnesty policy in 2016 whether it has had an impact in solving economic development policy problems in Indonesia. Another objective is to find out and gain important knowledge that might be missed in any tax amnesty policy discussion. The method used in this research is descriptive, literature study, and library research. This research uses a qualitative approach. Data collection techniques using documentation study and interviews. The economic crisis has had a major impact on tax revenue. The output of the amnesty policy was said to be successful because the achievement of the value of the declaration exceeded the target. The repatriation target is not successful, not just a matter of policy implementation, but other supporting policies such as profitable projects or businesses that are not ready and cannot be realized with shortcuts, because it takes time because they are related to the economic structure of a country. The originality of this study, when compared to previous studies, is that there are deviations from the assumptions and theories of policy factor analysis, policy process analysis, and policy impact analysis.
Keywords: Economic System, Economic Development, Economic Growth, Fiscal Policy, Tax Amnesty, Compliance
DOI: 10.37394/23207.2022.19.76WSEAS Transactions on Business and Economics, ISSN / E-ISSN: 1109-9526 / 2224-2899, Volume 19, 2022, Art. #76