The proposed study investigates the impact of the tax amnesty program in Indonesia on tax compliance by looking at the tax gap for every tax region in Indonesia. This study will also review different factors that might be affecting the level of compliance and exploring regional differences that may exist. Unlike other studies on this stream before, this study takes a longitudinal perspective by utilizing panel data, and thus gives a unique insight into the present state of the Indonesian government revenue system. Results from the study can complement the effort to enhance tax regulations and systems in Indonesia as well in other countries.

Tax Amnesty, Tax Compliance, Panel Data

• Mohamad Ikhsan Modjo, SE., M.Comm., Ph.D.

• Bryna Meivitawanli, S.E., MBA., Ph.D