Articles

What do we know about Tax Amnesty? Insights from bibliometric analysis

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This paper provides a bibliometric analysis of the existing literature on tax amnesty, focusing on its effectiveness in enhancing tax compliance, generating government revenue, and reducing tax evasion. By analyzing 108 relevant articles extracted from Scopus, the study maps the evolution of tax amnesty research and identifies key themes and trends in the field. The analysis reveals a significant increase in the number of publications since 2015, reflecting growing academic interest in this policy tool. The findings suggest that while tax amnesty programs can generate short-term revenue and improve voluntary compliance, their long-term impact on reducing tax evasion remains debated. The research also highlights the central role of countries like Indonesia, where tax amnesty programs have been extensively implemented, and identifies prominent authors contributing to this body of knowledge. Through keyword analysis, the study emphasizes the importance of concepts such as tax compliance, tax evasion, and tax system reforms, which are closely linked to the success of tax amnesty programs. The paper concludes by suggesting directions for future research, particularly in understanding the sustainability and ethical dimensions of tax amnesty.

Assessing Taxpayer Behavior Commitment in Mattering Tax Compliance: The Moderating of Tax Ethics

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This study aims to determine the effect of affective commitment, normative commitment, and ongoing commitment to tax compliance with tax ethics as a moderating variable. This research is quantitative research using primary data. This study’s population is individual taxpayers registered at KPP Pratama Kosambi, Tangerang City, Indonesia. The sampling technique used convenience sampling, which obtained a sample of 100 respondents—collecting data using a questionnaire/questionnaire method. The measurement scale used is the Likert scale. The data analysis technique used in this research is a quantitative data analysis using statistical methods. The statistical method used is Partial Least Square (PLS). The results of this study indicate that normative commitment has a significant effect on tax compliance, while affective and ongoing commitments do not affect tax compliance. Tax ethics cannot moderate the relationship between affective, normative, and sustainable commitment to tax compliance.