IT is too early to celebrate the results of the tax amnesty program. The praise that has been showered on it should be put on hold. If the target is used as the basis, the amnesty program has fallen well short of its goal.

The payments it has produced, and those that have entered the government's coffers so far, amount to Rp89.7 trillion, or 54 percent of the Rp165 trillion target. Repatriated funds are less than 14 percent of the Rp1,000 trillio