| The tax is really a tool that is charged state to its citizens to fund state funding, so that the state can perform its functions and role mandated by the constitution. The success of national development is strongly supported by funding from the public, ie tax payment receipts. In general, capital for development may come from the mobilization of domestic capital and foreign capital deployment. In fact, today, the tax revenue situation is still in a bad position. It is not independent of tax compliance is still low. We can see from the many treasures that are outside the territory of the Republic of Indonesia has not reported by property owners in the Annual Tax Income Tax so that there are tax consequences that may arise. Policy breakthroughs that have been made by the current government to encourage the transfer of property into the territory of the Republic of Indonesia as well as providing security for Indonesian citizens who want to divert and reveal its treasures in the form of tax forgiveness. This we can see from the release of products to Law Number 11 Year 2016 About the Tax Forgiveness. Is this law can overcome the existing problems, especially tax revenues are still low in Indonesia? Remission of taxes or tax amnesty is not new in Indonesia. This study aimed to analyze the weaknesses of the implementation of tax amnesty policy or tax amnesty in Indonesia. In addition, this study also aims to analyze the application of the remission of tax policy or tax amnesty at this time whether it is run as mandated by law or not. |