How the Tax Amnesty Affects the State Revenue Tax Sector in Indonesia

Abstract

Tax amnesty be elected by governments in several countries to increase tax revenue. This study was made on the effect of the tax amnesty on the tax revenue of the state tax sector. This research was quantitative research. To collect the data and information obtained, the researcher used secondary data from dashboard tax amnesty and APBN report per July 1, 2016-March 31, 2017. This research used tax amnesty and state revenue of tax sector. 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 increase tax revenue of state in Indonesia.