IJSRP, Volume 11, Issue 8, August 2021 Edition [ISSN 2250-3153]
Desy Farina, Ghulam Fathul Amri, Prianto Budi Saptono
Abstract:
Tax revenue is a very vital thing in a country. However, it cannot be denied that there are parties who are taxpayers who try to avoid this obligation. Therefore, a country tries to pursue the tax debts of taxpayers in its country. One of the methods used to collect unpaid taxes is by means of a tax amnesty. The purpose of writing this paper is to map the countries that have implemented the program and how they got the results.