Type of Tax Amnesty
Filing Amnesty.
Understanding Tax amnesty is a government policy in the field of taxation that provides tax amnesty or tax write-offs that should be owed to taxpayers.
The Panama Pappers case
From the three tax amnesty backgrounds, the president of the world republic on 1 July 2016 ratified the Tax Amnesty Law Number 11 of 2016 concerning Tax Amnesty.
Record-Keeping Amnesty.
Amnesty International (better known as Amnesty or AI) is an international non-governmental organization with the aim of promoting all human rights contained in the Universal Declaration of Human Rights and other international standards.
Founded in 1961 by a British lawyer named Peter Benenson, Amnesty International campaigns to free prisoners of conscience (prisoner of conscience); to ensure justice and hold trials for political prisoners; to abolish the death penalty, torture, and other prisoners' treatment which he considers to be cruel; to eliminate political killings and enforced disappearances; and to oppose all harassment of all human rights, whether by the government or by other groups.
Amnesty Revision.
This is an opportunity to improve the SPT in the past without being penalized or given reduced sanctions. This forgiveness allows the taxpayer to improve his previous tax return (which causes tax accrued) and pay taxes that are not (missing) or not yet paid (outstanding). Taxpayers will not automatically be immune to examination and investigation
Amnesty Investigation.
Promising forgiveness will not investigate the source of income reported in certain years and there is an "amnesty fee" to be paid. Forgiveness of this type also promises to not take action to investigate the source of income or the actual amount of income. Forgiveness is often known as forgiveness that is closely related to laundering (laundering amnesty).
Prosecution Amnesty.
Forgiveness that provides for the elimination of criminal acts for taxpayers who violate the law, sanctions are abolished by paying some compensation.
The Purpose or Target of Tax Amnesty
To increase a tax revenue in the short term.
To increase the number of taxpayers.
To integrate an informal sector into the economic system.
To utilize an unused fund.
The initial step of a new regime's policy is to apply greater sanctions.
taxpayers who put their money abroad. The President's statement at the same time responded to the unrest among the community that recently broke out.
"The tax amnesty is indeed the target of large taxpayers, especially those who put their money outside. But this tax amnesty can also be followed by others, by medium businesses, by small businesses, can be followed, "explained the President after opening the World Fintech Festival and Conference in Tangerang, Tuesday, August 30, 2016.
In the initial stages, a government estimated that this tax amnesty policy would increase a tax revenue of Rp60 trillion. But in the future, the policy is expected to improve a tax administration system in the world, as well as to reduce tax leakage due to an increase in underground economic activities that have so far escaped taxation data. the planned implementation of the tax amnesty policy still faces various challenges. Many parties suspect that an application of tax amnesty is based more on the problem of meeting the tax revenue target only.
In 1984, the government carried out a tax amnesty policy in the New Order era. In its implementation, the policy is considered not very successful given the WP response that is not too large and the modernization of a taxation system in the World. Some tax amnesty policies on a smaller scale were also carried out by the government afterwards.