Comparison Of Tax Amnesty Implementation In Developing Countries (Comparison Study of Tax Amnesty Implementation between Indonesia and India 2016)

Taxes are a major source of revenue in a large states so the governer strives in various ways to increase state revenues from taxes. This happened because not everyone who pays taxes, referred as taxpayers is willing to pay their taxes well and correctly. One of the ways used by the government is issuing a policy that can increase tax revenues. That policy is known as Tax Amnesty.There are many countries, both developed and developing countries that have implemented Tax Amnesty policy. In this paper, the author analyzes the implementation of Tax Amnesty by comparing two developing countries in Asia, Indonesia and India, This kind of study is known as comparative study. One of the considerations about the pointing of the countries as subjects is both of Indonesia and India started to implementing Tax Amnesty at the same time in 2016. The analysis is done by comparing the background, the purpose of the implementation, and the results obtained from Tax Amnesty policy. The result of Tax Amnesty showed that different implementation purpose, implementation period, and the way to implement caused different results of tax revenues