PENGAMPUNAN PAJAK TERHADAP WAJIB PAJAK MENURUT UU NOMOR 11 TAHUN 2016 TENTANG PENGAMPUNAN PAJAK
DOI:
https://doi.org/10.53027/jp.v1i2.134Abstrak
The Minister of Finance in several statements quoted from the mass media at the end of 2014, currently there are more than IDR 3,000 trillion in funds by Indonesian citizens who are deposited in Singapore. This was also supported by the President Director of PT Bank Mandiri Tbk, who in several statements in the media in early 2015, rich Indonesians individually deposited funds of USD 150 billion or around IDR 1,500 trillion in banks in Singapore. the policy to boost the level of taxpayer compliance is to provide tax amnesty to taxpayers. Tax amnesty needs to be considered specifically by the Government of Indonesia to provide a last chance (one shot opportunity) for taxpayers who carry out onshore and offshore tax evasion with the main objective of being a vehicle for national tax reconciliation for all potential taxpayers and is expected to increase state revenues.From this statement, our criminal law does not recognize provisions which state that a murderer will be subject to heavier sanctions because he deliberately killed a person who has a certain position or has a special relationship with the perpetrator.The targets of the Tax Amnesty include: increasing tax revenue in a short time, increasing economic growth, increasing tax compliance in the future. With the consideration of potential revenue, Tax Amnesty for disclosure of assets placed at home and abroad will be the focus of the Tax Amnesty policy.Sociologically, the implementation of Tax Amnesty not only takes into account the interests of the government in order to collect as much state revenue as possible, but also takes into account the legal certainty of assets previously not reported, increases mandatory compliance in the future, as well as the benefits of the tax for the obligatory public. tax. Juridically, this Tax Amnesty Law is a form of implementation of Article 23A of the 1945 Constitution of the Republic of Indonesia. Key Word: Cigarette Sales, No ExciseReferensi
Buku :
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Peraturan perundang-undangan:
Undang-undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak
Internet :
OECD, Survei Ekonomi OECD Indonesia Maret 2015. (Paris: OECD Publishing, 2015) Dapat diakses pada: http://www.oecd.org/economy/Overview-Indonesia-2015-Bahasa.pdf .
Bloomberg Business, “Modi Gives Last Chance for India Tax Evaders in $2 Trillion Huntâ€, 4 Maret 2015. Dapat diakses pada: http://bloom.bg/1xfHhEd.
https://www.irs.gov/Individuals/International-Taxpayers/Offshore-Voluntary-Disclosure-Program
Jane G. Gravelle, “Tax Havens: International Tax Avoidance and Evasion, Congressional Research Service Report 7-5700â€, January 15, 2015.
