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Meneropong kebijakan pengampunan pajak menurut teori economic analysis of law
The Government's policy on tax amnesty has raised controversy in society. Within a month since its enactment, the Tax Amnesty Law has been filed four times with a judicial review to the Constitutional Court of Indonesia, but nothing is granted. This paper explains how the concept of tax amnesty policy, which has been analyzed according to theory of Economic Analysis of Law. The methodology that used in this paper is juridical normative with theoretical approach, which is describing the concept of tax amnesty policy which then analyzed based on legal theory. This paper concludes that the esta blishment of tax amnesty policy is intended to optimize state revenue and increase economic growth, by freeing the taxpayer from obligation to pay the tax due along with the penalty and criminal sanctions, if the taxpayer is willing to reveal his property and pay the redemption money. The tax amnesty policy is the best option at the time to achieve the objectives expected by the Government and the most favorable solution for all parties, in accordance with the fundamental concept of Economic Analysis of Law theory, which is maximization, equilibrium, and efficiency.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Jurnal Tata Kelola & Akuntabilitas Keuangan Negara., 2018 |
|---|---|
| Edisi | - |
| Subjek | Economic analysis Tax amnesty Legal theory |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |