Tax amnesty 'vol. 2', the moral hazard and recidivism

The COVID-19 pandemic caused an economic contraction of 2.1 percent in 2020, the first since 1998, and has deteriorated public finances. In this regard, it is essential for the government to rethink revenue strategies, particularly in terms of taxation, while the economic recovery is underway. Indonesias brand-new Harmonized Tax Law is evidence of the governments strong political will in bolstering long-term economic growth. This regulation aims to expand the tax base, strengthen tax administration, promote tax fairness and boost tax compliance. In doing so, several reform measures have been put in place including enhancing the general provisions and tax procedures, revamping the value-added tax (VAT) structure, introducing a carbon tax and initiating a new voluntary disclosure program tax amnesty volume 2. This article was published in thejakartapost.com with the title "Tax amnesty vol. 2, the moral hazard and recidivism". Click to read: https://www.thejakartapost.com/opinion/2022/02/06/tax-amnesty-vol-2-the-moral-hazard-and-recidivism.html.