Repatriation Through Tax Amnesty: An Effort for Indonesia to Overcome Tax Evasion in Tax Haven Countries

DOI

10.2991/978-2-38476-218-7_39How to use a DOI?

Keywords

—Repatriation; Tax Amnesty; Tax Evasion

Abstract

—The objective of this research is to assess the extent to which Indonesia’s endeavor to combat tax evasion in tax haven nations is successful in achieving repatriation via tax amnesty. Indonesia has a tax ratio of 11.6%, which ranks it as the third lowest among 24 Asian and Pacific countries, trailing only Laos and Bhutan. One factor motivating Indonesia’s pursuit of asset repatriation via the Tax Amnesty Policy is tax evasion occurring in tax haven nations. The level of tax evasion has not been substantially reduced despite these efforts. This study was compiled through the use of library research techniques and a variety of primary and secondary legal sources. The findings of the study indicate that tax evasion remains prevalent, particularly through the use of tax refuge nations to store assets. This indicates that the tax burden should be distributed equitably, albeit not optimally. In light of the fact that public legal policy ought to be grounded in social justice, taxation policy must adhere to the tenets of equality and universality. In regards to repatriation, there are still numerous aspects that require improvement, including tax law enforcement, taxpayer attitudes, and taxpayer confidence in the government. In addition to facilitating the repatriation of assets from tax haven nations to Indonesia, this measure will ultimately foster greater voluntary tax compliance. It is critical that the objectives of the repatriation policy not be distorted by tax amnesty, and that the government’s resolve to establish a just tax system be strengthened.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Chandra Dewi Puspitasari
AU  - Adi Sulistiyono
AU  - I Gusti Ayu Ketut Rachmi Handayan
PY  - 2024
DA  - 2024/02/22
TI  - Repatriation Through Tax Amnesty: An Effort for Indonesia to Overcome Tax Evasion in Tax Haven Countries
BT  - Proceedings of the International Conference On Law, Economic & Good Governance (IC-LAW 2023)
PB  - Atlantis Press
SP  - 238
EP  - 244
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-218-7_39
DO  - 10.2991/978-2-38476-218-7_39
ID  - Puspitasari2024
ER  -