Published: 2025-10-01
Systematic Literature Review: Tax Amnesty dalam Perspektif Kepatuhan Pajak dan Penerimaan Negara
DOI: 10.35870/jemsi.v11i5.5527
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Abstract
This study aims to analyze the effectiveness of tax amnesty policies in the perspective of tax compliance and state revenue using a Systematic Literature Review (SLR) approach. The background of this research is based on the growing fiscal needs and the ongoing debate on the short-term and long-term impacts of tax amnesty implementation in various countries, particularly in Indonesia. A total of 127 relevant articles were identified, and after a selection process, 43 articles were included for thematic analysis. The results indicate that tax amnesty is effective in boosting state revenue in the short term, mainly through asset declarations and repatriation, yet its long-term effect on compliance remains mixed. Some studies highlight improved voluntary compliance when accompanied by administrative reforms, while others underline the risk of moral hazard if not supported by consistent law enforcement. The study concludes that the success of tax amnesty is determined not only by policy design but also by the credibility of fiscal institutions and the level of public trust. These findings provide important insights into the dynamics of tax amnesty policies and serve as a foundation for designing more sustainable fiscal policies.
Keywords
Tax Amnesty ; Tax Compliance ; State Revenue ; Tax Reform ; Systematic Literature Review
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 12 No. 1 (2026)
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Section: Articles
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Published: %750 %e, %2025
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/jemsi.v11i5.5527
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Adriansyah Adriansyah
Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Jalan AP Pettarani Makassar, Indonesia.
Fajriani Azis
Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Jalan AP Pettarani Makassar, Indonesia.
Yulia Yunita Yusuf
Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Jalan AP Pettarani Makassar, Indonesia.
Agung Muliaman Anas
Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Jalan AP Pettarani Makassar, Indonesia.
Anisatun Humayrah Rais
Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Jalan AP Pettarani Makassar, Indonesia.
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