By: Norman Triangga)*
Indonesia has a variety of tax problems that generally encountered in other countries, such as low tax compliance, lower tax revenue, to the low capacity of the tax administration agency. In many countries, the issues addressed by various policy scheme, one of them by implementing tax amnesty. In the period 1989-2009, nearly 40 states in the United States has provided tax amnesty in various forms. India (1997), Ireland (1988), and Italy (1982, 1984, and 2001/2002) are examples of countries successfully held the tax amnesty program.
Tax amnesty is seen as a way to increase revenues in the future due to tax amnesty provides an opportunity for the taxpayer to enter or return to the tax administration system that have an impact on improving reception in the future. Tax amnesty can also be seen as a national reconciliation to erase the former non-compliant taxpayers and tax authorities conduct that breaking the rules.
If the answers to these questions positive tone, then the next question is whether these gains can be justified ?
Sunset Policy is one of the tax amnesty program on elimination of administrative sanctions, which once enacted premises in 2008 contributed to an increase in the number of taxpayers. At the time of the Sunset Policy program enacted in 2008, there was an increasing number of taxpayers as much as 5,365,128. While additional tax revenue from the program as much as Rp 7.46 trillion. However, in 2009, the number of taxpayers who do not submit an annual Tax reached 47.39% of the total taxpayers as much as 15,469,590. This indicates a low level of compliance and the possibility of the taxpayer back to the behavior of non-compliance.
These facts indicate that, Tax Amnesty enectment does not guarantee the taxpayers will remain in compliance with the tax after the application of the rules. Therefore, the necessary role of all levels to oversee the course of the implementation of Tax Amnesty. Enhanced oversight of tax obligations after tax amnesty program is key to the success of the tax amnesty program.
Enhanced oversight of tax obligations after tax amnesty program could increase state revenues through examination of tax payers that still tax evasion after tax amnesty program ends. Tax amnesty should be published on a massive scale with the message that taxpayers remain adherent after tax amnesty because it would apply strict sanctions for those who do not obey.
Additionally, also required institutional reforms in the tax sector simultaneously to detect cheating the taxpayer after the imposition of tax amnesty. In addition, to establish voluntary compliance to pay taxes after the tax amnesty are required to their transparency in the use of tax money (budget) as well as the allocation of targeted and fair. Transparency in the use of tax money (budget) and the proper allocation targets also needed to establish voluntary compliance in paying taxes after the tax amnesty.
