Implementation Of Tax Amnesty Policy on The Indonesia Economic Development

Abstract

Tax is one of the main sources of income for the state. Funds for Indonesian Citizens (WNI) invested abroad are quite large. Through the tax amnesty policy, it is hoped that these funds can return to their homeland (repatriation funds). In 2021, Indonesia's economic growth will contract for two consecutive quarters and cause a recession. This causes a state budget deficit, thus encouraging the government to formulate appropriate fiscal policies, one of which is the proposed tax amnesty policy (Tax Amnesty) volume 2. Through the tax amnesty policy, it is hoped that these funds can return to their homeland (repatriation funds). This study aims to see how the influence before and after the tax amnesty policy is implemented. There is a novelty carried out in this study, namely the analysis used is linear regression by adding a dummy variable. The results of this study indicate that government spending, tax amnesty, tax revenue, and GDP have a positive and significant effect on economic growth.