UNIVERSITAS AIRLANGGA



Detail Article

Masyarakat, Kebudayaan dan Politik

ISSN Lama 0216-2407, Baru 2086-7050

Vol. 21 / No. 4 / Published : 2008-10

Order : 6, and page :328 - 335

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Original Article :

Kebijakan pengampunan pajak (tax amnesty) (perspektif kerangka kerja implementasi sunset policy mendasarkan uu no 28 tahun 2007 )

Author :

  1. Bintoro Wardiyanto*1
  1. Departemen Ilmu Administrasi Negara, FISIP, Universitas Airlangga

Abstract :

In many countries thinking about tax amnesty or sunset policy is currently in mainstream. Trend of the cross-national experience shows that the implementation of a tax amnesty or sunset policy is successful in short term, but the long term is debatable in which the relationship with tax compliance. Tax compliance is a complex behavioral issue. To fully understand differences in compliance behavior across cultures one needs to understand differences in tax administration and citizen attitudes toward governments. To measure the long run effects of an amnesty on compliance, to analyze the relationship between tax compliance and subjects’ possibility to vote for or against an amnesty. Tax compliance only increases after voting, when people get the opportunity to discuss prior to ballots. Thus, voting with discussion induces a kind of civic duty, as taxpayers become aware of the importance to contribute to the provision of public goods. Beside that, tax compliance levels can be explained by differences in the fairness of tax administration, in the perceived fiscal exchange, and in the overall attitude towards the respective governments. If overall can be understood and hold of individual or institutional actor in policy making, we predict that possibilities have successful implementation tax amnesty or sunset policy base on UU No 28/2007 in period December 31, 2008.

Keyword :

tax amnesty, sunset policy, tax compliance, public good, implementation,


References :

J. Alm,(2004) Culture Differences and Tax Morale in the United States and in Europe. In: Public Choice Society and Economic Science Association Meetings, March 2004 Baltimore (USA) : .

T. Benno,(2004) Culture Differences and Tax Morale in the United States and in Europe. In: Public Choice Society and Economic Science Association Meetings, March 2004 Baltimore (USA) : .

J. Alm,(1993) Tax Amnesties and Compliance in the Long Run: A Time Series Analysis. . : National Tax Journal, vol. XLVI(l)

B. William,(1993) Tax Amnesties and Compliance in the Long Run: A Time Series Analysis. . : National Tax Journal, vol. XLVI(l)

J. Alm,(1990) Amazing Grace, Tax Amnesties and Compliance, National Tax Journal 43 . : Kellogg School of Management, Northwestern University

M. Michael,(1990) Amazing Grace, Tax Amnesties and Compliance, National Tax Journal 43 : Kellogg School of Management, Northwestern University

B. Williams,(1990) Amazing Grace, Tax Amnestie



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Volume : 21 / No. : 4 / Pub. : 2008-01
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