Year of Publication
2023
College
Martin School of Public Policy and Administration
Degree Name
Master of Public Administration
Committee Chair
Dr. Caroline Weber
Committee Member
Dr. David Agrawal
Committee Member
Dr. JS Butler
Executive Summary
Developed or developing countries have conducted Voluntary Disclosure Programs (VDP) to increase tax revenues and taxpayers' compliance. Non-compliant taxpayers prefer this way to regular law enforcement to be more compliant. This study focuses on supporting Indonesia, the lowest tax-to-Gross Domestic Product (GDP) ratio in Asia and the Pacific, in improving its taxpayers' long-term compliance through the 2022 VDP; this amnesty had fewer participants, shorter periods, and higher rates than the first one in 2016. Using descriptive analysis, it is concluded that the 2022 VDP could reveal taxpayers' wealth known and unknown by the tax authority, increase revenue as a fraction of GDP, and improve long-term compliance.
Recommended Citation
Al Firdaus, Farid, "Improving Tax Compliance in Indonesia through the 2022 Voluntary Disclosure Program" (2023). MPA/MPP/MPFM Capstone Projects. 414.
https://uknowledge.uky.edu/mpampp_etds/414