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Pengaruh tax amnesty terhadap penerimaan pajak di Indonesia

Author

Listed:
  • Amelia Suprianingtias
  • Suharto Suharto

Abstract

Purpose – This study aims to determine how tax amnesty affects state tax revenues in Indonesia using supporting variables, namely gross domestic product (GDP), exports, and imports.Methods – This study uses a quantitative approach with secondary data sourced from the Central Statistics Agency, Ministry of Finance, and Directorate General of Taxes in 2008-2022. The analysis method uses multiple linear regression methods.Findings – The results of the study indicate that the tax amnesty and GDP variables have a positive effect on state tax revenues in Indonesia, while the export and import variables do not affect state tax revenues in Indonesia.Implication – The tax amnesty program has been proven to affect tax revenues. The government needs to design a more targeted program by considering the characteristics of taxpayers and the economic sectors that contribute most to increasing tax revenuesOriginality – This study has a novelty, namely seeing the direct effect of tax amnesty on tax revenues AbstrakTujuan – Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh tax amnesty terhadap penerimaan pajak negara di Indonesia dengan menggunakan variabel pendukung yaitu produk domestik bruto (PDB), ekspor, dan impor.Metode – Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari Badan Pusat Statistik, Kementerian Keuangan, dan Direktorat Jendral Pajak pada tahun 2008-2022. Motede analisis menggunakan metode regresi linear berganda. Temuan – Hasil dari penelitian menunjukkan bahwa variabel tax amnesty dan PDB berpengaruh positif terhadap penerimaan pajak negara di Indonesia, sedangkan variabel ekspor dan impor tidak berpengaruh terhadap penerimaan pajak negara di Indonesia.Implikasi – Program tax amnesty terbukti berpengaruh terhadap penerimaan pajak. Pemerintah perlu merancang program yang lebih terarah dengan mempertimbangkan karakteristik wajib pajak dan sektor-sektor ekonomi yang paling berkontribusi terhadap peningkatan penerimaan pajakOrisinalitas – Penelitian ini memiliki kebaruan yaitu melihat pengaruh secara langsung tax amnesty terhadap penerimaan pajak

Suggested Citation

  • Amelia Suprianingtias & Suharto Suharto, 2024. "Pengaruh tax amnesty terhadap penerimaan pajak di Indonesia," Jurnal Kebijakan Ekonomi dan Keuangan, Jurusan Ilmu Ekonomi, Fakultas Bisnis dan Ekonomika, Universitas Islam Indonesia, vol. 3(2), pages 156-162.
    • Handle: RePEc:uii:jrjkek:v:3:y:2024:i:2:p:156-162:id:38776
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