KEBIJAKAN HUKUM TERHADAP PELAKSANAAN PENGAMPUNAN PAJAK (TAX AMNESTY) DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT BANGSA INDONESIA

Abstract

Tax amnesty is often used as a media in gathering state revenues from the tax sectors in
a relatively short period of time. This program is implemented because of the tax
worsening evasion effort. This policy create benefits funds, especially the returning of
overseas deposits, and this policy has long term bad effect. The voluntary compliance
from taxpayers decrease, when tax amnesty is implemented inappropriately, and gives
an idea that the implementation of tax amnesty in some countries is relatively successful
in implementing tax forgiveness. This paper analyzes the factors that caused the success
and achieves the targets in realizing the welfare for the Indonesian community.
Keywords: Policy; Tax Amnesty; State Revenue; Voluntary Compliance; Public welfare