IMPLEMENTASI KEBIJAKAN TAX AMNESTY TERHADAP LEMBAGA PERBANKAN DALAM MELAKSANAKAN PRINSIP KEHATI-HATIAN

Hendrawan, Ardy Raditya (2017) IMPLEMENTASI KEBIJAKAN TAX AMNESTY TERHADAP LEMBAGA PERBANKAN DALAM MELAKSANAKAN PRINSIP KEHATI-HATIAN. .. pp. 1-8. ISSN .

Text (Jurnal HK11243) JURNAL HK11243.pdf Download (2MB)

Abstract

Banking institution is a financial institution that has relationship with the society. The relationship between banking institution and the society is a non-contractual relationship, one of that relationship is relationship of prudence. Prudential relation of a bank is embodied with the precautionary principle which must be done by the bank to keep public’s funds carefully because the funds in a bank are public’s funds. Precautionary principle is always done by the bank, especially when the bank’s about to distribute credits to the customers who would like to loan credits. In relation to the tax amnesty, the bank can utilize tax amnesty to improve precautionary principle of a bank when the bank’s about to distribute credits. The purpose of this essay is to determine whether banking institutions utilize tax amnesty to improve the precautionary principle of a bank. This essay discusses about banking institutions that utilize tax amnesty program to improve precautionary principle of a bank. The method used in this essay is empirics to know directly about the social facts occurred, that’s whether banking institutions utilize tax amnesty to improve precautionary principle. The methods used are by observations and interviews. The result from this essay is that banking institutions utilize tax amnesty program to improve precautionary principle of a bank in order to distribute credits to customers who would like to loan credits.

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