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Benefits, Objectives & Legal Basis [LENGKAP]

Definition of Tax Amnesty

Tax Amnesty or commonly referred to as tax amnesty. Tax amnesty is a policy of the Indonesian government in the field of taxation. Where the government provides the elimination of taxes that should be owed by not being subject to administrative sanctions or sanctions in the field of taxation.

This Tax Amnesty policy will be given within a specified time with a set time limit. This aims to improve taxpayer compliance.

 Understanding Tax Amnesty According to Experts

In addition to the general understanding of Tax Amnesty, there are also some experts who explain the meaning of Tax Amnesty, as follows:

Law No. 11 of 2016, explains that Tax Amnesty is a tax write off that should be owed, not subject to tax administration sanctions and criminal sanctions in the field of taxation, by revealing assets and paying ransoms as stipulated in this Act. [19659006] According to Zainal Muttaqin (2013), saying that Tax Amnesty is an opportunity given in a very limited time and in certain times to certain groups of taxpayers to pay a sum of money as a release of responsibility. This includes interest and penalties related to the Tax, so there is no worry for criminal prosecution.

According to Sony Devano and Siti Rahayu (2016), Tax Amnesty is a government policy in the field of taxation that provides tax elimination that should be owed by paying a certain amount of ransom.

This aims to provide additional tax revenues and opportunities for taxpayers who do not comply and become Obedient Taxpayers. With this, it is expected to be able to encourage an increase in voluntary compliance of taxpayers in the future.

According to PMK No.118 / PMK.03 / 2016, Tax Amnesty is a tax elimination that should be owed, not subject to tax administration sanctions and sanctions criminal law in the field of taxation, by revealing assets and paying ransoms as stipulated in the Tax Amnesty Act.

Benefits of Tax Amnesty

 Benefits of Tax Amnesty

Tax Amnesty policy also has a lot of benefits for taxpayers and countries. Here are some of the benefits of Tax Amnesty:

1. Free of tax audits

With the existence of Tax Amnesty, every report you make will not be subject to tax audits, preliminary evidence and investigation into criminal acts in the taxation field. For this reason, the existence of the Tax Amnesty can benefit you because you can be free of tax audits.

2. Income Tax Exemption

Income tax or commonly referred to as PPH, if you have paid Tax Amnesty, you can be exempt from income tax when handling the reversal of names of additional assets such as houses, etc.

3. Administrative sanctions abolished

Tax Amnesty can benefit you when making tax payments. Because you can be free from administrative sanctions if you are late in paying taxes.

4. Debt Tax is written off

You can get a tax deduction from your debt if the tax payable has not been issued a tax assessment, so that you are not subject to tax administration sanctions and criminal sanctions in taxation.

Tax Amnesty Purpose

This Tax Amnesty policy was made by considering various reasons. Therefore, Tax Amnesty also has a variety of objectives that can be achieved as follows:

1. Short-term state income can increase

With Tax Amnesty, it can increase state revenues in the short term. So that the state can produce some income that can be used for the benefit of other countries, such as the construction of the State 1945 .

2. Taxpayer compliance can increase

With the existence of Tax Amnesty, Indonesian people can become obedient individuals to taxpayers. So this Tax Amnesty can be a good solution to increase Indonesian society's culture to be more obedient to taxpayers.

Legal Amnesty Legal Basis

 Legal Amnesty Legal Basis

In Indonesia, Tax Amnesty is regulated in several legal bases. The legal basis which was ratified by the President of the Republic of Indonesia Joko Widodo was the Law of the Republic of Indonesia Number 11 of 2016 concerning Tax Amnesty. Where in RI Law No. 11 of 2016 explains that Tax Amnesty is a tax write-off that should be owed, not subject to tax administration sanctions and criminal sanctions in the taxation field, by revealing assets and paying ransoms as stipulated in this Act.

In addition, in accordance with article 24 of Law No. 11 of 2016, that the provisions for the implementation of tax amnesty are regulated by the Minister of Finance Regulation. Where, Tax Amnesty is also regulated in the Minister of Finance Regulation Number PMK-118 / PMK.03 / 2016 concerning Implementation of Law Number 11 Year 2016.

For instructions on implementing the Tax Amnesty itself, the Directorate General of Taxes is responsible as the main executor from this Tax Amnesty activity has a guideline on SE-30 / PJ / 2016 concerning Tax Amnesty Implementation Guidelines and PER-07 / PJ / 2016 concerning Documents and Technical Guidelines for Filling Documents to support the implementation of Tax Amnesty activities or tax amnesty in Indonesia.

Now, with some knowledge about Tax Amnesty, it can be used as a reference material to increase your knowledge of the Tax Amnesty.

This Tax Amnesty is very useful for community life so that it can create an Indonesian country that is prosperous and prosperous. The existence of this Tax Amnesty can make a new culture more orderly with Taxpayers, so that the people of Indonesia can become tax-compliant individuals. Hopefully this article is useful for you.

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