The Provision of Sanction in Tax Amnesty in Indonesia

DOI

10.2991/icblt-18.2018.15How to use a DOI?

Keywords

provision; sanction; tax amnesty

Abstract

After the issuance of Law no. 11 of 2016 on tax amnesty there is a provision that is set in the joint taxation gratuity with sanctions for violators of tax payment obligations. This paper aims to identify and describe the provisions of sanction of tax payment in tax amnesty in Indonesia. To meet this target, conceptual and statute approaches to legislation are used in the design of the implementation of this research and in the data collection. In analyzing and presenting the data, qualitative descriptive and quantitative methods were used. The results show that the provisions on sanctions in an amnesty in Indonesia has been for many times amended due to contradiction in human rights. In law No. 11 Year 2016 on the Remission of Tax, policy has been set out with main goal of equalize tax payments for nations for development needs of the country, which cover to meet fairness, certainty, and benefit for the nations. However, the provision has been in debates since it was believed inhuman by those who were not worth of welfare. The nations are recommended to not feel aggrieved when it comes to paying taxes.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - I Nyoman Gede Sugiartha
AU  - I Nyoman Sutama
AU  - I Nyoman Sujana
PY  - 2018/11
DA  - 2018/11
TI  - The Provision of Sanction in Tax Amnesty in Indonesia
BT  - Proceedings of the International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2018)
PB  - Atlantis Press
SP  - 62
EP  - 66
SN  - 2352-5398
UR  - https://doi.org/10.2991/icblt-18.2018.15
DO  - 10.2991/icblt-18.2018.15
ID  - Sugiartha2018/11
ER  -