Repatriation Through Tax Amnesty: An Effort for Indonesia to Overcome Tax Evasion in Tax Haven Countries
Journal: Advances in Social Science, Education and Humanities Research/Advances in social science, education and humanities research
Year: 2024

The objective of this research is to assess the extent to which Indonesia's endeavor to combat tax evasion in tax haven nations is successful in achieving repatriation via tax amnesty.Indonesia has a tax ratio of 11.6%, which ranks it as the third lowest among 24 Asian and Pacific countries, trailing only Laos and Bhutan.One factor motivating Indonesia's pursuit of asset repatriation via the Tax Amnesty Policy is tax evasion occurring in tax haven nations.The level of tax evasion has not been su