Tax Amnesty dan Faktor Penentu Keberhasilannya: Pelajaran dari Beberapa Otoritas Pajak

This paper consists of a secondary research by taking samples from six tax amnesty’s case studies implemented by tax authorities in the world, using both national and sub-national systematic review methods. This paper concludes that the main goals of tax amnesty by most tax authorities is to narrow the budget deficit. In order to provide sustainable long-term impact, tax amnesty must meet certain pre-conditions that shall be combined with enhanced law enforcement approaches.