LITERATURE REVIEW TAX AMNESTY DAN KEPATUHAN
DOI:
https://doi.org/10.31092/jpi.v4i2.1057Keywords:
, Tax Amnesty, Pengampunan Pajak, Kepatuhan Pajak, dan Studi LiteraturAbstract
Penelitian mengenai tax amnesty dan kepatuhan pajak telah banyak dilakukan oleh peneliti, baik dari Indonesia maupun dari luar negeri. Namun penelitian-penelitian tersebut belum menghasilkan kesimpulan yang conclusive. Melalui penelitian ini, Peneliti berusaha mengidentifikasi persamaan mauupun perbedaan dalam aspek metodologi, data, maupun temuan penelitian, terkait dengan topik tax amnesty dan kepatuhan pajak, dengan pendekatan kualitatsi, yaitu denganmelakukan studi literatur.
Dari berbagai literatur yang telah dianalisis, baik di Indonesia maupun di luar negeri, diketahui beberapa hal. Bahwa terdapat beberapa penelitian yang menghasilkan temuan bahwa tax amnesty meningkatkan kepatuhan, namun tidak sedikit penelitian yang menghasilkan temuan yang sebaliknya. Hal ini mengindikasikan bahwa penelitian menganai keberhasilan tax amnesty  masih sangat tebuka untuk dikaji lebih lanjut. Selain itu, terlihat bahwa peneliti di Indonesia lebih banyak menggunakan proxy kepatuhan formal dalam mengidentifikasi patuh-tidaknya wajib pajak, sedangkan peneliti dari luar negeri, cenderung menggunakan proxy kepatuhan material, dalam hal ini bisanya digunakan variable penerimaan pajak. Dan penggunaan metode penelitian untuk dalam rangka mendeteksi peningkatan kepatuhan pajak akibat tax amnesty sangat variatif.
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