TAX AMNESTY AS AN INSTRUMENT TO ENHANCE INVESTMENT AND TAX COLLECTION BUREAUCRACY IN INDONESIA TO CREATE ECONOMIC WELFARE AND SOCIAL JUSTICE

M Farid Al Rianto (2016) Tax Amnesty As An Instrument To Enhance Investment And Tax Collection Bureaucracy In Indonesia To Create Economic Welfare And Social Justice

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ABSTRACT

Indonesian less obey to pay taxes implicate to the minimum national income. Indonesian Tax Amnesty Act 11, 2016 enforce the tax payer reveal their wealth which hided in purpose to avoid taxes which counted until December 31, 2015 by paying administrative fines which is 200% gain ratio of their unrevealed and hided taxes in the end of the Tax Am nesty Act period. To avoid the administrative sanctions, there are two ways how to pay and calculate the tax redeem: First, paying 2%,3%, or 5% of the tax debt if the wealth is in or outside Indonesia but ready to move it up by investing them in Indonesia. Second, paying 4%,6%, or 10% of the tax debt if the wealth is outside Indonesia without moving it up to Indonesia. It indicates the tax payer will move their wealth in purpose to pay less taxes debt, so the huge money that coming down to Indonesia will be come a good investment to growth the nation‟s economic. In the other side, the tax collection will help the government to making a record of the tax payer and their taxes for easy future collection. In the end, this normative legal research will create eco nomic welfare by fulfillment of tax debt and social justice by fulfillment of tax payer equality.

Keywords : Tax Amnesty, Tax Reveal, Tax Debt, Economic Welfare, Social Justice