SIKAP INDONESIA TERKAIT KASUS PENGHINDAR PAJAK: STUDI KASUS INDONESIA-SINGAPURA

Abstract

Tax has the highest percentage in the order of income sources of Indonesian state budget. Even
though tax revenues in Indonesia can support more than half of the state budget revenue, there
are still many tax avoidance which is conducted by Indonesian taxpayers. Within the countries
that are listed aimed for the tax amnesty program, Singapore ranked first on the top five
positions. This study will explain the internal reasons behind the actions of Indonesia which has
chose to implement the tax amnesty policy.  Regarding as to why Indonesia chose to implement
tax amnesty compared to providing legal sanctions, related to the many cases of tax evasion by
Indonesian citizens who hold assets in Singapore.Also to help analyze the above phenomena, the
author uses the concept of Foreign Policy Analysis, namely Internal Settings from Richard
Synder, Bruck and Sapin. Data was collected using literature review and official government
archives. The results showed that internal factors, namely the need for funds to finance
government programs, were the driving force for Indonesian government under the leadership of
President Joko Widodo to implement the tax amnesty policy and also the dependence of the
Indonesian people on Singapore's investment.