PENGAMPUNAN PAJAK (TAX AMNESTY) SEBAGAI UPAYA OPTIMALISASI FUNGSI PAJAK
ABSTRACT: Tax Amnesty
program could be obtain additional state revenues from taxes due to the
addition of the object and new tax payer that has not previously been
identified, it calls as budgetary function of tax. Apart from that, tax amnesty
is also intended to increase the compliance of the taxpayer, the objectives to
be achieved by the tax amnesty could be categorized as a regulatory function.
On Redistribution and democracy function, tax collected on the tax amnesty
program will be used to provide public goods and services.
Keywords: Tax amnesty;
Budgetary; Regulatory; Redistribution; Democracy; TaxPayer
Penulis: Agus Iwan Kesuma
Kode Jurnal:
jpmanajemendd161558
