The Tax Amnesty Regulation According to Law No 11 Year 2016 on Tax Amnesty in Relations Wits The Enhancement of Tax Payers’ Compliance and The Fairness Principle in Terms of The Tax Collection

Abstract

Indonesia as developing country has a lot of agenda in terms of national development. The State requires a very large cost and the main source of revenue of the State currently obtained from tax revenue. To extract State revenues from the tax sector, concrete efforts should be made in the form of Government regulations or authorized Institutions which may encourage the Taxpayer (WP) to comply with applicable tax regulations. Currently, that there are still taxpayers who do not want to declare their property that secretly hide his property. Tax amnesty by the law of Law Number 11 Year 2016 toward tax amnesty, can actually be a first step in improving the weakness of the tax situation in Indonesia. In this study, the author examine how the implementation of the tax amnesty program is connected with the improvement of taxpayer compliance and tax amnesty arrangement according to Law Number 11 Year 2016 on Tax Amnesty connected with the principle of justice in tax forgiveness.
The method used in this study is the normative juridical method, namely legal research conducted by examining library materials or secondary data as a basic material to be investigated by conducting a search on the rules and the literature related to the problems studied. The method of analysis used in this research is qualitative juridical method. The results concluded how the implementation of tax amnesty programs (tax amnesty) is associated with increased taxpayer compliance. In addition, provides an explanation of the tax amnesty arrangements according to Law Number 11 Year 2016 on Tax Amnesty connected with the principle of justice in the tax pardon.