Main Article Content


For some countries, tax amnesty is viewed as a shortcut tool to raise additional tax revenue. However, many of them seem to be unaware of the medium to long-term impact to tax compliance. This study aims to evaluate the impact of repeated tax amnesties in Indonesia from a tax compliance perspective. It focuses on the medium to long-term effects and uses income tax revenue as a variable to measure tax compliance. The research methods employed in the study are both qualitative and quantitative, allowing for a comprehensive examination of the topic. One important aspect of the study is the use of time series analysis with an ARIMA model to analyse the income tax revenue. This analysis helps in understanding the trends and patterns in income tax revenue over time and allows for the identification of any significant changes or impacts caused by the tax amnesties. The findings in this study align with other previous research, which indicate that tax amnesty does not affect long-term tax revenue and may adversely influence medium to long-term compliance. It can also cause a decline in short-term compliance, particularly when taxpayers expect repeated amnesties.


Tax Amnesty Tax Compliance Income Tax Revenue Time Series Analysis ARIMA

Article Details

How to Cite
Indradi. (2023). Repeated Tax Amnesties in Indonesia: An Evaluation of Tax Compliance. Ilomata International Journal of Tax and Accounting, 4(3), 385-406.


  1. Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3–4).
  2. Alm, J., & Beck, W. (1990). Tax amnesties and tax revenues. Public Finance Review, 18(4), 433–453.
  3. Alm, J., & Beck, W. (1993). Tax Amnesties and Compliance In The Long Run: A Time Series Analysis. National Tax Journal, 46(1), 53–60.
  4. Alm, J., Mckee, M., & Beck, W. (1990). Amazing Grace: Tax Amnesties And Compliance. National Tax Journal, 43(1), 23–37.
  5. Anam, C. (2022, January 23). Dirjen Pajak Tegaskan Program Pengungkapan Sukarela berbeda dengan Tax Amnesty. Bisnis.Com.
  6. Assidiki Mauluddi, H., & Widyawati, N. (2022). Analysis of Tax Amnesty Developments in Indonesia. Budapest International Research and Critics Institute-Journal, 5(2), 10024–10030.
  7. Badan Pusat Statistik. (2022). Laporan Perekonomian Indonesia.
  8. Baer, K., & Le Borgne, E. (2008). Tax amnesties : theory, trends, and some alternatives. International Monetary FUnd.
  9. Box, G. E. P., Jenkins, G. M., Reinsel, G. C., & Ljung, G. M. (2016). Time Series Analysis, Forecasting, and Control (5th ed.).
  10. Cabinet Secretariat of The Republic of Indonesia. (2016, November 26). Datanya Sudah Ada, Presiden Jokowi: Uang Kita Yang Disimpan di Luar Negeri Rp 11.000 Triliun.
  11. Damayanti, T. W., Nastiti, P. K. Y., & Supramono, S. (2020). Does tax amnesty influence intention to comply?: If students are taxpayers already. Business Management and Education, 18(1).
  12. e Hassan, I., Naeem, A., & Gulzar, S. (2021). Voluntary tax compliance behavior of individual taxpayers in Pakistan. Financial Innovation, 7(1).
  13. Gerger, G. Ç. (2012). Tax Amnesties And Tax Compliance In Turkey.
  14. Government Regulation in Lieu of Law of The Republic of Indonesia. (2008). Government Regulation in Lieu of Law No. 5 Year 2008 concerning Fourth Amendment of Law No. 6 Year 1983 concerning General Provisions and Tax Procedures (No. 5).
  15. Herbert, S. (2013). Helpdesk Research Report Perception surveys in fragile and conflict-affected states.
  16. Inasius, F., Darijanto, G., Gani, E., & Soepriyanto, G. (2020). Tax Compliance After the Implementation of Tax Amnesty in Indonesia. SAGE Open, 10(4).
  17. James, Simon, Alley, & Clinton. (2002). Tax compliance, self-assessment and tax administration. Journal of Finance and Management in Public Services, 2(2), 26–42.
  18. Jatmiko, A. (2022, May 12). Sejarah Tax Amnesty Indonesia dari Masa ke Masa. Katadata.Co.Id.
  19. Juanda, B., Anggraeni, L., Mahestyanti, P., & Kurniawan, B. R. (2022). A study on tax compliance in tax amnesty policy. Jurnal Perspektif Pembiayaan Dan Pembangunan Daerah, 10(3), 131–146.
  20. Luitel, H. S., & Sobel, R. S. (2007). The Revenue Impact of Repeated Tax Amnesties. Public Budgeting and Finance, 27(3), 19–38.
  21. Ministry of Finance. (2022, October 5). Kinerja Pajak Hingga Agustus 2022 Mencapai Rp1.171,8 triliun, Tumbuh 58,1%.
  22. Ngadiman, & Huslin, D. (2015). Pengaruh Sunset Policy, Tax Amnesty dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Empiris di Kantor Pelayanan Pajak Pratama Jakarta Kembangan). In Jurnal Akuntansi: Vol. XIX (Issue 02).
  23. Pohan, C. A., Kusuma, M., & Arimbhi, P. (2019). Evalution Of Tax Amnesty Policy In An Effort To Increase Tax Revenue. Jurnal Reformasi Administrasi, 30(1), 30–37.
  24. Primadhyta, S. (2016, September 30). Sri Mulyani: Pencapaian Tax Amnesty RI Tertinggi di Dunia. CnnIndonesia.Com.
  25. Riasning, N. P., Bagus Amlayasa, A. A., & Datrini, L. K. (2021). The Effect of Repeat Tax Amnesty and Tax Penalty Policy on Taxpayer Compliance (An Experimental Study). International Journal of Research and Review, 8(10), 105–116.
  26. Sabnita, N. (2019). What Is Known About Tax Amnesty? A Scoping Review. In Jurnal Pajak Indonesia (Vol. 36, Issue 2).
  27. Sanchez Villalba, M. (2017). On the Effects of Repeated Tax Amnesties. Journal of Economics and Political Economy, 4(3).
  28. Saraçoğlu, O. F., & Çaşkurlu, E. (2011). Tax Amnesty with Effects and Effecting Aspects: Tax Compliance, Tax Audits and Enforcements Around; The Turkish Case. International Journal of Business and Social Science, 2(7). 10.3866/Pku.Whxb201304222
  29. Sarker, T. K. (2003). Improving Tax Compliance in Developing Countries via Self-Assessment Systems-What Could Bangladesh Learn from Japan? Asia-Pacific Tax Bulletin, 9(6).
  30. Sayidah, N., & Assagaf, A. (2019). Tax amnesty from the perspective of tax official. Cogent Business and Management, 6(1).
  31. Setiyono, B. (2018, November 7). Pengampunan Pajak Masa Sukarno. Historia.Id.
  32. Villalba, S. (2017). On the effects of repeated tax amnesties.