Proceedings of the 3rd International Conference on Law, Social Science, Economics, and Education, ICLSSEE 2023, 6 May 2023, Salatiga, Central Java, Indonesia

Research Article

The Impact of Legal Political Development After the Issuance of the Tax Amnesty Policy

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  • @INPROCEEDINGS{10.4108/eai.6-5-2023.2333432,
        author={Ediyanto  Arief and Megawati  Barthos and Herman  Bakir},
        title={The Impact of Legal Political Development After the Issuance of the Tax Amnesty Policy},
        proceedings={Proceedings of the 3rd International Conference on Law, Social Science, Economics, and Education, ICLSSEE 2023, 6 May 2023, Salatiga, Central Java, Indonesia},
        publisher={EAI},
        proceedings_a={ICLSSEE},
        year={2023},
        month={7},
        keywords={impact; policy; tax amnesty; politics of law},
        doi={10.4108/eai.6-5-2023.2333432}
    }
    
  • Ediyanto Arief
    Megawati Barthos
    Herman Bakir
    Year: 2023
    The Impact of Legal Political Development After the Issuance of the Tax Amnesty Policy
    ICLSSEE
    EAI
    DOI: 10.4108/eai.6-5-2023.2333432
Ediyanto Arief1,*, Megawati Barthos1, Herman Bakir1
  • 1: Universitas Borobudur, Indonesia
*Contact email: ediyanto91@gmail.com

Abstract

At this moment, there was an economic downshift that had a significant impact on the economy in Indonesia, one of which was the slowdown in the Chinese economy, then the unstable American economy, and the presence of geopolitical risks in the European region due to the Russia-Ukraine war. To deal with all the possibilities that may occur, the Indonesian government has issued several policies which are expected to overcome existing problems, one of which is the tax amnesty policy. This government policy is contained in Law no. 11 of 2016 concerning Tax Amnesty. Broadly speaking, the main provisions regulated in Law no. 11 of 2016 concerning Tax Amnesty, include a. arrangements regarding the subject of Tax Amnesty; b. arrangements regarding the object of Tax Amnesty; c. arrangements regarding rates and how to calculate Redemption Money; d. arrangements regarding procedures for submitting Statement Letters, issuance of Statement Letters, and amnesty of tax obligations; e. arrangements regarding investment obligations on assets disclosed and reporting; f. arrangements regarding tax treatment; g. arrangements regarding the treatment of Assets that have not been or are not disclosed; h. arrangements regarding legal remedies; i. arrangements regarding data and information management; and J. arrangements regarding criminal provisions.