Year: 2025
Type: article
Abstract: This study aims to evaluate the impact of the Tax Amnesty programme on taxpayers' moral integrity and tax compliance in Luwuk City, Central Sulawesi, Indonesia.The issue addressed is the extent to which the programme affects people's tax behaviour, taking into account concerns about transparency and policy effectiveness.The sample consists of five purposively selected informants, who represent different sectors of the economy and have direct experience with the Tax Amnesty programme.This research focuses on in-depth observation by conducting interviews of the case studies.The results show a marked change in the informants' moral integrity and tax compliance after participating in Tax Amnesty Phase II.This research contributes to a deeper understanding of how tax amnesty policies influence taxpayer behaviour and its implications in formulating a more effective and equitable tax policies.
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4411778172