Year of Publication



Martin School of Public Policy and Administration

Date Available


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.



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