Taxpayers who have not accurately disclosed their tax obligations may make corrections via a voluntary disclosure scheme without facing legal or administrative repercussions. Revenue from voluntary disclosure, however, was much less than that from tax amnesty. Since individuals or businesses may be reluctant to reveal illicit financial behaviour, money is a significant assumption. Therefore, this research looks at the symbolic meaning of the voluntary disclosure program from the perspective of the tax authorities. To assess the symbolic significance of the voluntary disclosure program based on interactions between the tax authorities and taxpayers throughout implementation, this study used a qualitative research methodology using a symbolic interactionism approach. According to this study, the voluntary disclosure program represented mutual support and opportunity. These symbols demonstrated that the tax authorities used positive and negative goal-framing to encourage taxpayer involvement, striking a balance between knowledge-based voluntary participation and compliance driven by penalties. It raises awareness that participating in the voluntary disclosure program is a collective and individual obligation to support the country by symbolising taxes as a shared social responsibility. Tax authorities may increase participation by addressing money laundering concerns and reassuring taxpayers that the program prioritises compliance over penalties.
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