文章基本信息

标题：KONSEPTUALISASI PENGAMPUNAN PAJAK DALAM KONTEKS REFORMASI HUKUM PAJAK DI INDONESIA
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作者：Shinta Hadiyantina
期刊名称：Arena Hukum
印刷版ISSN：0126-0235
电子版ISSN：2527-4406
出版年度：2018
卷号：11
期号：1
页码：85-100
DOI：10.21776/ub.arenahukum.2018.01001.5
语种：English
出版社：University of Brawijaya
摘要：This research article discusses about the Tax Amnesty in the Context of Tax Law Reform in Indonesia. The problems discussed was associated with remission of taxes in the tax law in Indonesia. The purpose are to analyze the tax amnesty in the context of the reform of tax law in Indonesia. The author uses the normative legal method. The result show that the treatment received by the receiving facility from tax amnesty is reporting assets that have not been reported and do a random payment in accordance with applicable regulations.Sunset Policy is a program provided by the government to remover sanctions taxation in accordance with Law Number 28 in 2007 on General Provisions and Tax Procedures policy.
其他摘要：Tulisan ini membahas mengenai konseptualisasi pemberlakuan Tax Amnesty dalam Konteks Reformasi Hukum Pajak di Indonesia. Permasalahan yang dibahas dalam penelitian ini adalah terkait dengan pemberlakuan pengampunan pajak dalam hukum pajak di Indonesia. Tu
关键词：tax amnesty;law reform
其他关键词：Pengampunan pajak;reformasi hukum