Implikasi Pemberlakuan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak Terhadap Politikhukum Pembentukan Peraturan Perundang-Undangan Dibidang Perpajakan

Materay, Korneles (2017) Implikasi Pemberlakuan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak Terhadap Politikhukum Pembentukan Peraturan Perundang-Undangan Dibidang Perpajakan. .. pp. 1-12. ISSN .

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Abstract

This legal research entitled "implications of the implementation of Law No. 11 Year 2016 on Tax Amnesty against legal political formation of legislation in the field of taxation. Legal issues for analysis of the author in this research related to the implementation of tax amnesty policy, among others: the rule of law, justice, equality before the law, discrimination and so forth. The purpose of this legal research is to know the implication of the implementation of the tax amnesty and how to conceptualize the establishment of regulations in the field of taxation in the future. This research is also useful for the government and / or policy-makers in order to have enough material and reason in determining the exact similar policy in the future. For tax payers will be a good learning materials. Legal research used is normative legal research that the focal point is the positive legal norms which is closely linked with the problems outlined in this research. Based on the legal issues in this research the results found by the authors is that the tax amnesty is a fundamental tax policy to assist the Government overcome the stagnation of the government for lack of funds. Tax amnesty policy implications of the establishment of the legislation is that the tax amnesty would be part of the government policies in the taxation system. That means, the establishment of legislation related to tax amnesty may be frequently performed depending on the real conditions of the governance and political will.

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