Tax Amnesty Policy
In this tax amnesty there are several different amnesty or amnesty policies divided into 3 periods. In the first period, if the reporting period is from October to December 2015, the rate charged from the entire compulsory asset is 3%. If the tax period reported in January-June 2016, the rate charged is 5% and for the period July-December 2016 tax will be 8%.
Your willingness to report taxable tax or pay taxes is not only useful for you.
However, it will also help the government build more accurate taxation data centers and collect tax revenues that are useful for financing infrastructure development in the World.
One thing you need to know is, this tax amnesty is only applied once, so it's a pity to miss it.
Because the government provides various relief packages for taxpayers who intend to report taxable income openly, or pay unpaid taxes.
10% (ten percent) of the total wealth used as a basis for calculating the amount of tax requested for forgiveness, for taxpayers who on the date of stipulation of this Presidential Decree have not included the Company's Income Tax / 1983 Tax Return and the 1984 Wealth Tax.
However, the implementation was not effective because the taxpayers did not respond enough and were not followed by reforming the tax administration system as a whole. Besides that, the role of the tax sector in the APBN system still functions as a complement, so that the government does not try to be more serious. At that time, state revenue was dominated by the oil and gas export sector.
In 2008 an activity in the form of Sunset Policy was launched, which is often referred to as soft amnesty. Sunset Policy is a policy of granting tax facilities, which took effect only in 2008, which then was extended to 28 February 2009 for Personal Taxpayers and 31 March 2009 for Corporate Taxpayers, in the form of abolishing tax administration sanctions in the form of interest regulated in article 37A (Law Number 28 Year 2007). Sunset policy can be used by:
Individuals who have not had a TIN, who in 2008 voluntarily registered themselves to obtain a TIN and submitted an Annual Tax Return for the fiscal year 2007 and previous years no later than 31 March 2009
Individual and corporate taxpayers who have NPWP prior to 2008, who submitted the Annual Income Tax Return correction for the 2006 tax year and previous tax years to report income not yet calculated in the submitted Annual Tax Return report
If you see when the implementation of Law No. 28/2007 as an amendment to Law No.6 of 1983 concerning General Provisions and Tax Procedures (UU KUP) enacted, many pay attention to these provisions, especially in article 37A where this policy is a mini version of the tax amnesty program that is demanded by many businesses. Although it has not been able to satisfy all parties, the policy, better known as the Sunset Policy, has caused relief for many parties.
Since the Sunset Policy Program was implemented throughout 2008 it has succeeded in increasing the number of new NPWPs by 5,653,128 NPWPs, increasing annual tax returns by 804,814 SPTs and increasing income of PPhs by Rp7.46 trillion. However, in 2009, the number of taxpayers who did not submit the Annual Notification Letter reached 47.39% of the total taxpayers of 15,469,590. This shows the low level of compliance and the possibility of taxpayers returning to non-compliance behavior.
Background
Tax Amnesty background or why the World needs to provide tax amnesty to taxpayers (taxpayers) are as follows:
The first cause of the world enacting Tax Amnesty is because there are assets owned by citizens both inside and outside the country that have not been or have not been fully reported in the Annual Income Tax Return;
Tax Amnesty which is to increase state revenue and economic growth as well as public awareness and compliance in implementing a tax obligation, needs to issue a Tax Amnesty policy.