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.

Sima Assaparang Atuwong: Tax Policy and Collection at the End of Coloniality in South Sulawesi

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This article investigates the history of taxation in Indonesia with a particular focus on South Sulawesi. This research provides an in-depth understanding of the development of taxation from the imperial and colonial eras to the present. Through analysis of historical documents, including the decisions of the Civil and Military Governor of Celebes in 1908, and references from secondary sources such as Pananrangi Hamid (1989), this article provides a comprehensive contextual background. The quantitative approach focuses on 1914 tax-related data, including the number of taxpayers, total receipts, and average per head, providing insight into the economic landscape of the time. The research methodology involves historical analysis, document research, and descriptive qualitative. The focus includes an exploration of the geographic, socio-economic, and cultural and political aspects of taxation. The research results highlight the complex roles of kings, traditional leaders, and district heads in tax collection as well as the socio-economic implications of taxation. This research provides an in-depth look at the evolution of tax collection practices over time. This research makes an important contribution to understanding the history and socio-economics of taxation in South Sulawesi.