The government has a discourse to implement a tax amnesty (Tax Amnesty) as an effort to boost tax revenue.
The government's confusion in achieving this year's tax revenue target is increasing. Previously, several controversial policies were carried out such as toll road taxes and tax rules for deposit interest. Now the government is planning to implement a tax amnesty (Tax Amnesty) as an effort to boost tax revenue.
Although in practice, Tax Amnesty is often used as an instrument to boost tax revenue in the short term or in the short term. Where the condition of the taxation sector is getting more complicated because of the rampant practice of tax avoidance. But it is also necessary to look at the dimensions of taxpayers (WP) who have been obedient in paying taxes so far. Obedient taxpayers will have their compliance reduced because of the Tax Amnesty. So that in the long term, if you are not careful, it will lead to a lower level of tax compliance.
The government should not think partially for fear of not achieving the tax revenue target. So that the solution to Tax Amnesty is thought to be able to boost tax revenues and withdraw funds stored abroad. The 2008 Sunset Policy case is a lesson learned. Indeed, there was an increase in the number of taxpayers when the Sunset Policy was enacted, but from the aspect of taxpayer compliance, after the Sunset Policy was implemented, it decreased. This means that it is not Tax Amnesty which is actually needed in boosting tax revenue and compliance levels, but there are other instruments such as law enforcement, institutional improvement, improving the tax administration system and structuring regulations.
Important point :
- Policy Tax Amnesty without a comprehensive study, it could have a major impact on optimizing tax revenues and the level of taxpayer compliance.
- Tax Amnesty not a fair instrument for Taxpayers who have been obedient in paying taxes.
- The government must stop the policy discourse Tax Amnesty, a better instrument for achieving tax revenue targets, increasing tax ratio, institutional improvements, improvements to the tax administration system, structuring regulations and law enforcement.