Aspek hukum atas program pengampunan pajak di Indonesia = Legal aspect of the tax amnesty program in Indonesia

Analusya, Iga (2017) Aspek hukum atas program pengampunan pajak di Indonesia = Legal aspect of the tax amnesty program in Indonesia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is the main source of state revenues where the activity of countries such as national development funded by tax is difficult to do if there is no revenue from tax sector. Low Tax compliance, the amount of funds parked overseas, making the Indonesian government apply tax amnesty program. Tax Amnesty is a tax that is supposed to be due, not sanction tax administration and criminal sanction in the area of taxation. The implementation of Tax Amnesty has progressed with the establishment of Tax Amnesty Act that became Government’s first step to gain State Revenue from tax sector and renewing taxation data base. Tax Amnesty made to restructure the economy in Indonesia with the hope to increase the amount of the taxpayer, Subject and Object of taxation. This study uses method with approach statute and conceptual approach. The purpose of this study was to determine how the regulate on and implementation of tax amnesty in Indonesia. When applied to the remission of tax policy are expected to not only remove the right to bill for the taxpayer but more importantly in the long run may improve compliance with the taxpayer, so as to increase tax revenues in the future. The result of this research indicated that the implementation of the tax amnesty program has a strong legal foundation.

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