• Riyans Ardiansyah Brawijaya University
  • Made Sudarma Brawijaya University
  • Ali Djamhuri Brawijaya University
  • Wuryan Andayani Brawijaya University



This study aimed to analyze tax amnesty from the perspective of taxpayers, such as large-scale entrepreneurs, small-scale entrepreneurs, private company employees, tax consultants, and lecturers, and assessing whether tax amnesty can increase taxpayer compliance. This study used an interpretive paradigm and transcendental phenomenology. The interpretive paradigm aims to understand and explain the social world from a personal perspective. Transcendental phenomenology is a suitable method to analyze the experience of informants after joining the tax amnesty policy. Based on the results of the study, it can conclude several findings. First, taxpayers participate in tax amnesty because they want to report all assets without being penalized; second, taxpayers want to get a low tax rate. Third, taxpayers want to avoid tax audits. The analysis of transcendental phenomenology concluded that tax amnesty could increase taxpayer compliance but not for a long time.


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How to Cite

Ardiansyah, R., Sudarma, M., Djamhuri, A., & Andayani, W. (2021). TAXPAYER COMPLIANCE AND TAX AMNESTY; DOES TAX AMNESTY WORK?. The International Journal of Accounting and Business Society, 29(3), 139–154.

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