So, tax amnesty is one of many ways used by the government to increase the national income of the country. This can work as desired if all participants can perform their respective roles well. The tax amnesty program is conducted to report the assets that have been determined by the government. The government through this program also asks Indonesians who put their wealth abroad to report their assets to the tax authorities. With the tax revenue through assets that are reported to the tax authorities, it will increase the income of Indonesia.
References
Santoso, Urip & M. Setiawan, Justina, 2009. Tax Amnesty Dan Pelaksanaannya Di Beberapa Negara. Perspektif Bagi Pembisnis Indonesia, 11, 111-125.
Setyaningsih, Titik, 2017. Mengapa Wajib Pajak Mengikuti Tax Amnesty, Ekonomi dan Keuangan, 20, 415-433.
Setyowati, Desy. Ditjen Pajak Bidik Rp 4000 Triliun Harta di Luar Negeri Lewat AEOI. 5 April 2018.
