CD Tesis
Strategi singapura dalam mengantisipasi Kebijakan amnesti pajak di Indonesia Tahun 2016-2017
Tax Amnesty is generally the agenda of the government in the field of
taxation to provide forgiveness and write off taxes which should be owed to
taxpayers without being subject to tax administration sanctions and tax
criminal sanctions for taxpayers, based on the applicable provisions that
taxpayers are required to pay. to make a statement regarding the transparency
of the assets that the taxpayer owns, as well as being obliged to pay a ransom
in the specified amount as a form of responsibility carried out by the taxpayer
in providing tax revenues to the state. This thesis explains Singapore's strategy
in confronting the Tax Amnesty policy in Indonesia.
In this research, the author uses a descriptive type of research where
the aim of writing this thesis is to explain conditions and situations in a
systematic, accurate and factual manner. Descriptive qualitative research
method is a research method that describes the phenomena and characteristics
being studied. Finally, the main focus of this research method is explaining the
object of the research.
Singapore's strategy to increase state revenue, tax amnesty could gain
legality. However, there are several things that need to be emphasized. First,
regarding the legal umbrella. Tax amnesty is an extraordinary policy so it
requires a very strong legal umbrella. Second, forgiveness should not be
applied to criminal elements, but rather to administrative aspects, for example
fines and sanctions. Third, law enforcement against criminal elements must not
be ignored in order to pursue state revenues, especially since these criminal
acts contain elements that are detrimental to the state.
Keywords: Tax Amnesty, Indonesia, Singapura, Strategic.
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