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Tax Policy in Indonesian Energy Sectors: An Overview of Tax Amnesty Implementation

Author

Listed:
  • Muhammad Alishahdani Ibrahim

    (Faculty of Social and Political Science, Universitas Padjadjaran, Bandung, Indonesia)

  • Rita Myrna

    (Faculty of Social and Political Science, Universitas Padjadjaran, Indonesia)

  • Ira Irawati

    (Faculty of Social and Political Science, Universitas Padjadjaran, Indonesia,)

  • J.B. Kristiadi

    (Faculty of Social and Political Science, Universitas Padjadjaran, Indonesia.)

Abstract
Taxation plays an important role in a country s growth target. The taxation program often used by the government to improve tax compliance and tax revenue is called tax amnesty. One of the industrial sectors that is largely influenced by the taxation policy is the energy sector, which includes the mining industry. This study aims to examine the implementation and role of the tax amnesty program in the Indonesian energy sector. Based on the analysis, the study found that the tax amnesty program in the energy sector, especially in the mining industry, still underperforms. In other words, the tax compliance of companies in the energy sector is still low. The study also found that the total tax revenue from the energey sectors is largely determined by the total number of taxpayers. The total number of tax amnesty participants only significantly influences the tax revenue collection in the renewable energy sectors, while, in the oil and gas sector, the total number of tax amnesty participants does not signifiantly influence tax revenue collection.

Suggested Citation

  • Muhammad Alishahdani Ibrahim & Rita Myrna & Ira Irawati & J.B. Kristiadi, 2018. "Tax Policy in Indonesian Energy Sectors: An Overview of Tax Amnesty Implementation," International Journal of Energy Economics and Policy, Econjournals, vol. 8(4), pages 234-236.
    • Handle: RePEc:eco:journ2:2018-04-29
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    References listed on IDEAS

    as
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    2. Neal D. Buckwalter & Nathan Y. Sharp & Jaron H. Wilde & David A. Wood, 2014. "Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities?," Public Finance Review, , vol. 42(6), pages 774-799, November.
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    Cited by:

    1. Valery F. Anisimov & Yuri V. Truntsevsky & Valery V. Bessel & Saltanat Yessetova, 2020. "Prospects of Development of the Oil Industry in the Global Economy and in the Regional Economies," International Journal of Energy Economics and Policy, Econjournals, vol. 10(1), pages 265-279.
    2. Tjia Siauw Jan & Zainal Muttaqin & Lastuti Abubakar, 2021. "Factors Affecting Tax Incentives of Energy Companies Listed on the Indonesia Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, vol. 11(6), pages 328-334.
    3. Supriyanto Supriyanto & Suripto Suripto & Arif Sugiono & Putri Irmala Sari, 2021. "Impact of Oil Prices and Stock Returns: Evidence of Oil and Gas Mining Companies in Indonesia during the COVID-19 Period," International Journal of Energy Economics and Policy, Econjournals, vol. 11(4), pages 312-318.
    4. Hajawiyah, Ain & Suryarini, Trisni & Kiswanto, & Tarmudji, Tarsis, 2021. "Analysis of a tax amnesty’s effectiveness in Indonesia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 44(C).
    5. Suripto & Supriyanto, 2021. "The Effect of the COVID-19 Pandemic on Stock Prices with the Event Window Approach: A Case Study of State Gas Companies, in the Energy Sector," International Journal of Energy Economics and Policy, Econjournals, vol. 11(3), pages 155-162.

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    More about this item

    Keywords

    Taxation; tax amnesty; energy sector;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • Q4 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy

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