The Importance of Tax Amnesty Policy In Order to Overcome Tax Evasion in Indonesia  

Oleh:

Sholihah, Imas

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Dinamika Hukum vol. 16 no. 3 (Sep. 2016), page 273-279.
Topik: tax amnesty; policy; tax evaders
Fulltext: 598-2090-1-PB.pdf (370.73KB)

Isi artikel

Fundamental problems of taxation in Indonesia is a low tax ratio and management of the tax system has not been well ordered, especially the handling of the tax evaders. Tax amnesty policy is present as one of the solutions of the problems of taxation and is part of the tax reform. There are pros and cons to this policy as it pertains to the settings in the Tax Forgiveness Act is considered less sense of fairness and legal certainty and are vulnerable to abuse of authority. This policy became important although it is less sense of fairness if the review facilities subject to tax amnesty even though the state would get the revenue the state in large numbers in a short period of short-term benefits, but if managed by the management and human resources professionals, socialization, and optimized control, a long-term positive impact to minimize state income tax evasion.

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