Research Article
Tax Amnesty Policy on Good Governance Principle in Indonesia
@INPROCEEDINGS{10.4108/eai.15-9-2021.2315245, author={Noni Nurameliani and Abdul Rahman}, title={Tax Amnesty Policy on Good Governance Principle in Indonesia}, proceedings={Proceedings of the Third International Conference Administration Science, ICAS 2021, September 15 2021, Bandung, Indonesia}, publisher={EAI}, proceedings_a={ICAS}, year={2022}, month={1}, keywords={tax amnesty good governance repratriation}, doi={10.4108/eai.15-9-2021.2315245} }- Noni Nurameliani
Abdul Rahman
Year: 2022
Tax Amnesty Policy on Good Governance Principle in Indonesia
ICAS
EAI
DOI: 10.4108/eai.15-9-2021.2315245
Abstract
This Article is intended to examine the government's policy on tax amnesty. The existence of a tax amnesty is an idea owned by the government to transfer the assets of its domestic taxpayers (Repatriation) and declare assets without multiplication into the country. Tax amnesty is one of the prominent issues in public administration where the government implements changes in the social order towards a more positive direction, so that the ideals of a democratic state can be implemented in accordance with the 1945 Constitution of the Republic of Indonesia. tax amnesty on the principle of good governance. This study uses a qualitative approach with a descriptive method. Data collection is done through literature study. The purpose of research is to obtain information and describe the empirical reality behind the phenomenon in depth, detail, and thoroughness so that research results emphasize meaning rather than generalizations. The results of this study indicate that the principle of good governance echoed by the government by imposing a tax amnesty policy is proven to be able to increase public awareness of taxpayers. Therefore, a more comprehensive improvement through the involvement of various agents to respond to the development of public enthusiasm in paying taxes.