Good Governance on Tax Amnesty

DOI

10.2991/iclgg-17.2018.5How to use a DOI?

Keywords

Good Governance, Discretion, Tax Amnesty

Abstract

Indonesia has a goal to create a just and prosperous society. In order to realize these goals, the state financial system must be strengthened. Therefore, policies that can increase the State Budget (APBN) are required. Policies that are deemed to increase the APBN are implemented through a tax amnesty policy. The policy to stabilize the state's finances with tax amnesty programs is not only done once. The Government of the Republic of Indonesia has repeatedly applied tax amnesty. Decision-making of tax amnesty for a broader interest can be interpreted as a government's discretionary powers. Administration of government relies on the principle of legality, then there must be legalization of rules as the basis of implementing government action. The legalization of the tax amnesty law provides the government with legal power to collect the ransom from the taxpayer through means of repatation and declaration. To examine government action in applying for tax amnesty, Good Governance based on norms and rights becomes the main foundation. The existence of tax amnesty as a countermeasures done by the government as a result of the decresed economy is a norm. On the other hand, the taxpayer gets the right to tax amnesty.

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  - Ahmad Munir
PY  - 2017/11
DA  - 2017/11
TI  - Good Governance on Tax Amnesty
BT  - Proceedings of the International Conference on Law, Governance and Globalization 2017 (ICLGG 2017)
PB  - Atlantis Press
SP  - 28
EP  - 32
SN  - 2352-5398
UR  - https://doi.org/10.2991/iclgg-17.2018.5
DO  - 10.2991/iclgg-17.2018.5
ID  - Munir2017/11
ER  -