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The purpose of this study was to analyze whether the tax amnesty had a significant effect on the tax revenue of the state tax sector. This research was quantitative research. To collect the data and information obtained in this research, the researcher used secondary data from dashboard tax amnesty and APBN report per July 1, 2016 - March 31, 2017. This research used tax amnesty as independent variable and state revenue of tax sector as dependent variable. Data analysis was done by using simple linear regression analysis with eviews for Window Version 8. The result of this research indicated that tax amnesty had no significant effect to tax revenue of state in Indonesia
Deki Fermansyah (1), Mahda Henna (2), Sulistiyono (3)

State Islamic University Raden Intan Lampung

Abstract

Keywords: Tax Amnesty and State Revenue Tax Sector

Topic: Economics and Islamic economics

Link: https://ifory.id/abstract/NjT3XYabJ2AV

Conference: International Conference on Islamic Development Studies (ICIDS 2019)

Plain Format | Corresponding Author (Deki Fermansyah)